总裁已批准明年的销售预算。
approval
n.①正式批准②官方认可
短语
on approval（货物）供试用；包退包换
例
Do the plans meet with your approval?
你赞同这些方案吗？
On approval goods must be returned within 14 days if they are not satisfactory.
剑桥商务英语BEC中级词汇精选（14）
arbitration
n.①仲裁，公断②鉴定，检验
短语
refer to arbitration交付公断
submit to arbitration交付公断
commercial arbitration商务仲裁
obligatory arbitration强制仲裁
price arbitration公断价格，议价
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。
automate
v.使……自动化，使……自动操作
短语
automate a factory使工厂自动操作
automated production自动化生产
approve
v.①赞成②满意③批准，通过
例
The resolution was approved 82 to 16 with 18 abstentions.
决议以82票对16票通过，18票弃权。
The managing director has approved the sales budget for next year.
短语
average out (at)平均为
on (an) average通常；按平均
average up高于平均价格卖出
efficiency average平均生产率
average revenue平均收入
例
What is the average profit for five years in your company?
have a bad name名声不佳（＝get a bad name）
go to the bad堕落；亏损
例
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.
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）
例
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.
consumer awareness消费意识
currency awareness对币值变化的注意
current awareness最近资料通告
例
The advertising campaign has been planned to raise awareness of the product amongst the public.
assist at the ceremony参加仪式
例
You 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。
We all assisted in repairing the computer.
管理层拒绝诉诸仲裁。
arrears
n.欠款逾期债款
短语
arrears of interest积欠利息
in arrears欠债；欠人的，拖欠的
an account in arrears拖欠债款的账户
例
I’m in arrears with the rent.
我拖欠租金。
asking price
索价，要价
我们都帮助修理计算机。
audit
n.查账，审计v.审计审核，查证或校正账目
短语
annual 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
income audit收益审计，收入查核
income statement audit损益计算书审计
v.拨出（款项）
短语
appropriate funds for education拨款作教育基金
appropriate for拨出（款项、房屋等）供……之用
例
Five thousand dollars has been appropriated for the investment.
已拨款5000元作为投资费用。
例
We are in process of automating the production department.
我们正在对生产部门实行自动化。
This part of the factory id now fully automated.
工厂的这部分已完全自动化。
average
n.①平均，平均水准②海损
银行注销100万英镑坏账。
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。
appropriate
assemble
v.①集合，聚集②装配
短语
assemble a machine装配机器
assemble date汇集数据
assembly-line装配线，流水工作线
例
The staff assembled in hall.
员工们在礼堂集合。
assess
n.评定，估价短语Fra bibliotekassess tax on somebody’s property对某人的财产征税
job applicant求职人员
an applicant for a position求职者
例
We had over 200 applicants for the sales job.
我们的销售职位有200多名申请人。
Applicants for export licenses should contact the Ministry of Foreign Trade.
assess somebody’s efforts评价某人的工作
例
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。
Damaged were assessed at 1000 RMB.
损失估计达1000元人民币。
asset
n.①财产②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。
短语
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
fixed asset固定资产
frozen asset冻结资产
intangible assets无形资产
liquid assets流动资产
tangible assets有形资产
例
The factory is the most valuable asset.
那家工厂是价值最高的资产。
此广告促销计划的目的在于提高产品的知名度。
backing
n.财务支持，赞助
短语
backing off卸（退）下
have the full backing of得到……的充分支持
financial backing财政援助
to have a large backing有大批的支持者
例
The plan for a new hospital has plenty of government backing.
例
The difference in prices between the two markets was reduced by arbitrage.
套利活动使两个市场间的差价缩小。
applicant
n.①申请人②（保险的）投保人
短语
loan applicant申请借款人
patent applicant专利申请人
调查人员估计，3500万美元被用于贿赂和回扣。
backlog
n.积压（的工作或订货）
短语
to become a backlog成为积压
to acquire (something) as a backlog获得（某物）作为储备物
例
There is a backlog of orders waiting to be processed.
The company was forced to sell off its assets.