财经英语词典

1
Glossary
A
A share (n.) an ordinary share that does not give
the owner the right to vote on company issues A 股
[例] Our company will issue A shares on market.
abroad (adv.) to/in another country 国外的
[例] The sales director is abroad on business trip.
[同义词] overseas, in foreign parts, out of the
country
absence (n.) time/period away from work 缺席
[ 例] The absence of the chief director of the
meeting is somewhat a pity.
[同义词] nonattendance, nonappearance
absent (adj.) not present, not at work 缺席的
[例] Please let your section head know if you are
likely to be absent for a longer period.
[同义词] away, off, missing
absenteeism (n.) regular absence from work 旷工
[例] If motivation decreases, absenteeism is likely
to increase.
absorb (v.) integrate a smaller item into a larger
whole 兼并、担负（费用）
[例] Head Office has absorbed the losses of our
French subsidiary.
absorption costing a way of pricing goods by
allowing for all costs relating to production in the
sale price 归纳成本法
[例] Our company mainly use absorption costing to
set the sale price of products.
abstract (n.) short version of a longer document 摘
要
[例] Please brief your staff the abstract of the
prevailing government regulations.
[同义词] summary, synopsis, digest
accepting house = (US) accepting bank an
organization, often a merchant bank, that promise to
pay a bill of exchange in return for a fee 承兑银行
access 1. (n.) entry to something 通道
[例] We have access to classified information.
[同义词] entrance, passage
2. (v.) gain entry into computer data files 获取计算机
数据（文件）
[例] They shouldn’t have been able to access this
file.
[同义词] output
account (n.) record of financial transactions 帐户
[例] In our bank, if no transaction takes place in 2
years, your personal account will become unclaimed.
account executive (n.) an advertising executive
who looks after a particular client（广告或服务业）
业务经理
[ 例 ] Jack is the account executive of this
advertising company.
accounts payable a list of amounts owned to a
business to suppliers of goods and services 应付帐
款
[例] add an entry to accounts payable
accountancy (n.) work of an accountant 会计工作
[例] At the end of a year, the accountancy of a big
company is always very burdensome.
accountant (n.) person qualified to keep a
company’s accounts 会计师（员）
[ 例] To be a good and competent accountant,
accounting principles should be strictly followed.
accounts (n. pl) financial records of a business 帐
目
[例] The bank would like to see the accounts.
accruals (n. pl) money owed which is due at a later
date 增长额，利息
[例] The accruals you owe him will be due next
week.
achieve (v. ) succeed in doing something 完成
[例] The two parties achieved final agreements in
mutual benefits.
[同义词] accomplish, complete, finish
achievement (n.) the successful completion of
something ，something successfully completed 完
成、成就