MBA 常见商务词汇及例解
A
1. abatement n. 减（免）税，打折扣，冲销
The purchaser shall not be entitled to any ~ or reducti on in the purchase price.
购货人无权减少或降低购价。
2.a b s o r b
v. 汲取；吸引…的注意力；吞并；兼并
In the past 10 years, the company has gradually ~ ed al l its smaller rivals.
10年以来，该公司逐步吞并了所有比它小的竞争对手。
3.a c c e p
t v. 同意；承认；认可；承兑（票据等）
They should ~ the draft drawn upon them.
他们应该承兑向他们开出的汇票。
4. acceptance n. 同意，接纳；承认；（票据等的）承兑
Shipment will be made within 15 days from ~ of your ord er.
同意订单后15天内交货。
5. accommodation n. 住宿，膳宿；通融；贷款
Buyer shall provide consultants at its own expense with ~ , facilities and services to assist them work effect ively.
买方应出资为顾问提供膳宿、设施与服务，以便协助顾问有效地工作。
6. account n. 叙述，讲明；账目，账户 v. 讲明，解释（缘故等）
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；借贷对比表
He is expert in ~, the work of recording money paid, re ceived, 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. 治理, 经营; 行政机关; 政府
Some limited companies have grown too large, with resul ting difficulties of ~ .
有些有限公司扩展太大，造成治理困难。
10.
adulteration n. 掺假; 劣等货, 假货, 次品
The government determined to crack down all ~ dealings as consumers’ complains were heard everywh ere.
因为消费者怨声载道，政府下决心治理所有的伪劣商品交易问题。
11.a d v a n c
e v. 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.a f f i l i a t
e n. 附属公司；联营公司
The parent firm usually provides its foreign ~ with man agerial expertise and technology.
母公司通常为外国联营公司提供治理经验和技术。
14. affix
n. 附件, 附录v. 附贴, 盖(章), 签署
The representatives of both sides have ~ed their signat ure, and neither side may break the seals unilaterally.
双方代表已签封，任何一方不得单方启封。
15. aftermarket n. 后继市场; 零件市场
Our director of the marketing department believes that the ~ for these goods is firm.
我们的市场部经理认为这些商品的后继市场坚挺。
16. agency n. 代理(办)处, 机构
Collection ~ies are skilled in dealing with difficult a ccounts and obtaining overdue dollars.
代收商行善于处理棘手的帐户和收取过期货款。
17.a g e n t n. 代理人, 代理商
As our ~, you cannot sell similar products for other ma nufactures, we must make these very clear.
作为我们的代理，你不能销售其他厂商的同类产品，这一点必须讲得特不清晰。
18. aggregate a. 总的,累积的~ GNP国民生产总值
What were the company’s ~ earnings for the year of 199 9?
公司1999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 prof its.
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 resou rces.
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 paymen t.
银行的贷款将以分期付款的方式偿还。
27. amount
n. 数量，数额，总v. 共计，等于
The ~ you’re proposing would give you both a 25 percen t holding in the new company.
你们建议的金额将使你俩拥有新公司25%的份额。
28.a n n u i t y n. 年金；养老金
Our bank does not issue any forms of ~ bonds.
我行不发行任何形式的年金债券。
29. application n. 请。