剑桥商务英语BEC中级词汇精选剑桥商务英语BEC中级词汇精选(14)n. ?仲裁，公断 ?鉴定，检验refer to arbitration 交付公断submit to arbitration交付公断commercial arbitration 商务仲裁短语obligatory arbitration 强制仲裁price arbitration 公断价格，议价quality arbitration 质量检(商)定 arbitrationThe issue has been taken to arbitration.争议已提交仲裁。
They decided to settle the dispute by arbitration. 例他们决定通过仲裁来解决争议。
The management refused to agree to arbitration.管理层拒绝诉诸仲裁。
n. 欠款逾期债款arrears of interest 积欠利息短语 in arrears 欠债;欠人的，拖欠的arrearsan account in arrears 拖欠债款的账户I’m in arrears with the rent. 例我拖欠租金。
索价，要价I managed to get the full asking price of $2,000 for my car.asking price 我已成功地以开出的全价2000美元把汽车卖出。
例We shall always negotiate never pay the full asking price.我们每次都讨价还价，从来不照付全价。
v. ?集合，聚集 ?装配assemble a machine 装配机器短语 assemble date 汇集数据assembleassembly-line 装配线，流水工作线The staff assembled in hall. 例员工们在礼堂集合。
n. 评定，估价assess短语assess tax on somebody’s property 对某人的财产征税assess somebody’s efforts 评价某人的工作The annual income of staff in this price was assessed at $900.这地方的员工的年收入为900美元。
例Damaged were assessed at 1000 RMB.损失估计达1000元人民币。
n. ?财产 ?资产祥解如股票、土地、建筑物、机器等属于个人或公司，尤指可变卖的东西。
assets and liabilities 资产与负债active assets 活动资产，有收益资产alternative reserve assets 代用储备资产capital assets 资本;(固定)资产current asset 流动资产短语fixed asset 固定资产assetfrozen asset 冻结资产intangible assets 无形资产liquid assets 流动资产tangible assets 有形资产The factory is the most valuable asset.那家工厂是价值最高的资产。
例The company was forced to sell off its assets.那家公司被迫以低价出售资产。
v. 援助，协助出席assist somebody with a task 帮助某人……assist somebody to do something 帮助某人…… 短语assist somebody in doing something 帮助某人……assist at the ceremony 参加仪式 assistYou will be required to assist Mrs. Smith in preparing a report. 你将要协助史密斯夫人准备一份报告。
例We all assisted in repairing the computer.我们都帮助修理计算机。
n. 查账，审计 v. 审计审核，查证或校正账目 auditannual audit 年度查账balance sheet audit 资产结算表审计cash audit 现金审核casual audit 临时审计，抽查账目短语income audit 收益审计，收入查核income statement audit 损益计算书审计horizontal audit 水平审计，横式查账external audit 外聘审计(由非受雇于公司的人进行审计)Independent accountants audit the company annually.独立会计师每年审计公司账目。
The IRS audits questionable income tax returns. 例美国国内税务局审计可疑的所得税报告。
An external audit is required for tax purpose.公司为税务需要，要进行外聘审计。
v. 使……自动化，使……自动操作automate a factory 使工厂自动操作短语automated production 自动化生产automate We are in process of automating the production department. 我们正在对生产部门实行自动化。
例This part of the factory id now fully automated.工厂的这部分已完全自动化。
n. ?平均，平均水准 ?海损average out (at) 平均为on (an) average 通常;按平均短语 average up 高于平均价格卖出efficiency average 平均生产率average revenue 平均收入averageWhat is the average profit for five years in your company?你们公司五年来的平均利润是多少,Our expenses averaged out to 45 dollars per day. 例我们的支出平均每天45美元。
The shipowners paid the average.船东付了海损赔偿。
n. ?意识 ?认识程度have the awareness of 了解consumer awareness 消费意识短语currency awareness 对币值变化的注意awarenesscurrent awareness 最近资料通告The advertising campaign has been planned to raise awareness of the product例 amongst the public.此广告促销计划的目的在于提高产品的知名度。
n. 财务支持，赞助backing off 卸(退)下have the full backing of 得到……的充分支持短语financial backing 财政援助to have a large backing 有大批的支持者 backingThe plan for a new hospital has plenty of government backing.新建医院的计划得到政府的大量援助。
例The new business received government backing in the form of a grant.这家新企业得到以补助方式发给的政府资助。
n. ?回扣 ?贿赂backhander Investigators estimate that $35m had been spent on bribes and backhanders. 例调查人员估计，3500万美元被用于贿赂和回扣。
n. 积压(的工作或订货)to become a backlog 成为积压短语to acquire (something) as a backlog 获得(某物)作为储备物backlog There is a backlog of orders waiting to be processed.大批积压订单等待处理。
例Extra staff were employed to clear the backlog.雇佣额外人手清理积压的工作。
adj. ?无效的 ?无用的，作废的 ?亏损的bad debt 死账(无法收回的欠款)，坏账in bad faith 不诚实;存心欺骗bad短语 passes bad checks 开空头支票have a bad name 名声不佳(,get a bad name)go to the bad 堕落;亏损The department store was $300,000 to the bad in 1997.那家百货公司在1997年亏损了30万美元。
The bank wrote off one million pounds in bad debts.银行注销100万英镑坏账。
例Each dealer accused the other of bad faith.交易商相互指责对方欺诈。
It was found that the goods had been sold in bad faith.这批货物被发现已在存心欺骗的情况下售出。
v. 拨出(款项)appropriate funds for education 拨款作教育基金短语appropriate for 拨出(款项、房屋等)供……之用 appropriateFive thousand dollars has been appropriated for the investment. 例已拨款5000元作为投资费用。
v. ?赞成 ?满意 ?批准，通过The resolution was approved 82 to 16 with 18 abstentions.approve 决议以82票对16票通过，18票弃权。
例The managing director has approved the sales budget for next year.总裁已批准明年的销售预算。
n. ?正式批准 ?官方认可短语 on approval (货物)供试用;包退包换Do the plans meet with your approval? approval你赞同这些方案吗,例On approval goods must be returned within 14 days if they are not satisfactory.如果不满意，试用货物须在14天内退回。