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1. abatement n. 减（免）税，打折扣，冲销
The purchaser shall not be entitled to any ~ or reduction in the purchase price.
购货人无权减少或降低购价。
2. absorb vt. 吸收；吸引…的注意力；吞并；兼并
The company has gradually ~ ed its smaller rivals.
该公司逐步吞并了一些比它小的竞争对手。
3. accept vt. 接受；承认；认可；承兑（票据等）
They ~ed the prices offered by that company.
他们接受了那家公司的报价。
4. acceptance n. 接受，接纳；承认；（票据等的）承兑
Shipment will be made within 15 days from ~ of your order.
接受订单后15天内交货。
5. accommodation n. 住宿，膳宿；通融；贷款
I have obtained an ~ of 15,000 dollars.
我已获得1.5万美元的贷款。
6. account n. 叙述，说明；账目，账户 vt. 说明，解释（原因等）
The ~ will be used for payments under L\C, collections and remittances.
本帐户用于信用证、托收和汇款的结算。
7. accounting n. 会计，会计学；借贷对照表
He is expert in ~, the work of recording money paid, received, borrowed or
owed.
他精通记录付款、收款、借入款或欠款的会计工作。
8. actuals n. 现货
All the costs not recoverable under the fixed fee shall be reimbursed by you
at ~ .
所有不能从固定费用中收回的成本应用你方以现货加以补偿。
9. administration n. 管理, 经营; 行政机关; 政府
Some limited companies have grown too large, with resulting difficulties of
~ .
有些有限公司扩展太大，造成管理困难。
10. adulteration n. 掺假; 劣等货, 假货, 次品
The wine they sold is an ~ one.
他们卖的酒是假酒。
11. advance vt. 前进, 推进, 取得进展 n. 前进, 进展; 预付款
The cost of production will be ~d till the products are sold out.
产品售出前，生产成本是垫付的。
12. advertise v. 为…做广告
We are doing our best to ~ the sale of your commodities.
我们正在尽力做广告推销你方的产品。
13. affiliate v. 使从属，使隶属
Our company has been ~d to the conglomerate.
我公司已加入该集团公司。
14. affix n. 附件, 附录 vt. 附贴, 盖(章), 签署
The parties have hereto ~ed their corporate seals.
签约双方已加盖了公司印章。
15. aftermarket n. 后继市场; 零件市场
The ~ for these goods is firm.
这些商品的后继市场坚挺。
16. agency n. 代理(办)处, 机构
I got this job through an employment ~.
我是通过职业介绍所找到这份工作的。
17. agent n. 代理人, 代理商
Our ~ in Rome deals with all the business in Italy.
我们在罗马的代理商负责我们在意大利的所有业务。
18. aggregate a. 总的, 累积的 ~ GNP国民生产总值
What were the company’s ~ earnings for the year?
公司今年的总收入是多少？
19. agreement n. 一致, 同意; 协议, 合同
The two companies entered into an ~ with each other.
这两家公司订立了协议。
20. alienation n. 转让, 让渡
The profit upon ~ is up to 10 percent of the total profits.
让渡利润达到了总利润的10%。
21. alienator n. 转让人, 让渡人
22. alienee n. 受让人
23. allocation n. 拨款（权）; 分配
The price system leads to the most efficient ~ of resources.
价格体制导致资源的最佳分配。
24. alms n. 救济金；捐款
He scatters ~ about as if he were rich.
他到处布施，俨然是个富翁。
25. amendment n. 修正；赔款
We feel sure this L\C ~ will reach you in due course.
我们相信信用证的修改书将会及时到达你方。
26. amortization n. 摊销；摊还；分期偿付
The loan from the bank will be paid in ~ plan of payment.
银行的贷款将以分期付款的方式偿还。
27. amount n. 数量，数额，总数 v. 共计，等于
Large ~s of money were spent on the tall building.
那座大楼花了大量的金钱。
28. annuity n. 年金；养老金
Tom has a government ~ to live on.
汤姆靠政府发的养老金为生。
29. application n. 请求，申请；应用
I wrote five ~s for jobs, but didn’t get a single reply.
我写了五份求职申请书，但一份答复也没有收到。
30. apply vt. 请求，申请，应用；适用
The sum is to be applied to the payment of duty.
那笔钱是用来交税的。
31. appraisal n. 评价；估价，鉴定
32. appreciate v. 欣赏；领会；评价；感激；增值
Houses in this area have all ~ed since the new road was built.
自从新路修好后，该区的房产都增值了。
33. appreciation n. 鉴赏；升值，增值
A country’s international trade position could be affected by an ~ of its currency.
一个国家的外贸地位会因为其货币的增值而受影响。
34. appropriate n. 拨出（款项等）；占用；挪用
We have to ~ profits from this sector to support the other.
我们必须从这个部门拨出些利润来资助另一部门。
35. arbitrage n. 套利，套汇
If the spot rate is higher in London, an ~ dealer would quickly buy dollars
with pounds in New York and sell the dollars in London for pounds.
如果伦敦的现汇率较高，套汇者就会赶快在纽约用英镑买进美元，然后在伦敦卖出美元，买进英镑。
36. arrear n. 拖欠，欠款
If the profits in one year are not sufficient to pay the dividend, the ~ will
be paid from the profits of later year.
假如当年的利润不够支付红利，未付清部分将由下年度支付。
37. arrestment n. 财产扣押，扣留
38. article n. 文章；条款；物件，商品；冠词
This ~ comes into scope of our business activities.
这个商品属于我公司业务范围。
39. assessment n. 评估；确定金额
We’d like you to supply us with regular market ~s.
希望贵方为我们提供定期的市场评估。
40. assessor n. 估计财产的人；确定税款的人
41. asset n. （单项）财产；（pl.）资产
~ account 资产账户 ~s in come 资产收益 ~s settlement 资产决算
Assets are the economic resources of a business that can usefully be expressed
in monetary terms.
资产是企业可以有效地用货币来表示的经济资源。
42. assign v. 指派, 指定; 分配, 过户; 转让
Some counters in the department store were ~ed to the self-employed individuals.
百货商场的一些柜台转让给个体经营者。
43. assignment n. 分配, 指派; (分配的)任务; (布置的)作业; 转让
No ~ of the registered capital of a joint venture shall be made without the
consent of the other parties to the venture.
合营者之注册资本如要过户必须经合营另一方同意。
44. attorney n. 代理人, 被委托人
The account is now in the hand of our ~s for collection.
现在我公司正委托代理人去收这笔货款。
45. auction n./vt. 拍卖
The U.S. ~ed off some of its gold holdings at roughly 4 times that price.
美国以4倍于此的价格拍卖了其部分黄金。
46. auditing n. 审计; 查账; 决算
47. avail n. 效益; 营业收入
All their efforts to expedite the filling of the order have proved of little
~.
他们为加快交付订货所做的努力收效甚微。
48. average n. 平均, 平均数, 一般水平
a. 平均的, 中等的, 平常的 v. 平均为
Consumer--price inflation was projected to fall next year to an ~ of 3.5%,
after rising to 3.85 this year.
消费品物价涨幅今年上升3.8%后，预计明年下降平均值为3.5%。
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