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1、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 reduction in the purchase price. 购货人无权减少或降低购价。 2. absorbv.吸收；吸引的注意力；吞并；兼并 In the past 10 years, the company has gradually ed all 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. acceptv.接受；承认；认可；承兑（票据等） They sho
2、uld the draft drawn upon them. 他们应该承兑向他们开出的汇票。 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 Buyer shall provide consultants at its own expense with , facilities and services to assist them work effectively. 买方应
3、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. accountn. 叙述，说明；账目，账户 v.说明，解释（原因等） The will be used for payments under LC, collections and remittances. 本帐户用于信用证、托收和汇款的结算。 7.accountingn. 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.
4、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. adulterationn.掺假; 劣等货, 假货, 次品The government dete
5、rmined to crack down all dealings as consumers complains were heard everywhere. 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. advance 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. advertisev. 为做广告 We are doing our best to the sale of your com
6、modities. 我们正在尽力做广告推销你方的产品。 13. affiliate n. 附属公司；联营公司 The parent firm usually provides its foreign with managerial expertise and technology. 母公司通常为外国联营公司提供管理经验和技术。 14. affix n.附件, 附录 v. 附贴, 盖(章), 签署 The representatives of both sides have ed their signature, and neither side may break the seals unil
7、aterally. 双方代表已签封，任何一方不得单方启封。 15. aftermarketn. 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. agencyn.代理(办)处, 机构 Collection ies are skilled in dealing with difficult accounts and obtaining overdue dollars. 代收商行善于处理棘手的帐户和收取过期
8、货款。 17. agentn.代理人, 代理商 As our , you cannot sell similar products for other manufactures, 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，这一点必须讲得非常清楚。 18. aggregatea.总的, 累积的 GNP国民生产总值 What were the companys earnings for the year of 1999? 公司1999年的总收入是多少？ 19. agreementn.一致, 同意; 协议, 合同 The two co
9、mpanies entered into an with each other. 这两家公司订立了协议。 20. alienationn.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. alienatorn.转让人, 让渡人 22. alieneen.受让人 23. allocationn. 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
10、 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. amendmentn.修正；赔款 We feel sure this LC 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v.共计，等于 The youre pr
11、oposing would give you both a 25 percent 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. annuity 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. applicationn.请求，申请；应用 I wrote five s for jobs, but didnt 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. applyv.请求，申请，应用；适用
12、 The sum is to be ied to the payment of duty. 那笔钱是用来交税的。 31. appraisaln.评价；估价，鉴定 Bank s are usually slightly lower than the actuale market prices. 银行的估价总是略低于市场价格。 32. appreciatev.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. appreciationn.鉴赏；升值，增值
13、 A countrys 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. appropriaten.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. arbitragen.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
