2024年上半年BEC高级考试将于5月18日举行，大家在考前要坚持复习哦。今天为大家准备了BEC高级高频词汇，希望对你有所帮助。
abandon
☞ ☞ General context
vt.①离弃，丢弃②遗弃，抛弃 [同义]desert, forsake, quit [反义]maintain, retain③放弃 [同义]give up
Useful Expressions
abandon oneself to 放纵，沉迷于……
☞ ☞ Business context
vt.①放弃，舍弃②〖保险〗委付（指为获得保险赔款，将部分损失的货物让给保险商）
☞ Business phrases
abandon a claim 放弃索赔
abate
☞ ☞ Business context
vt.&vi.减少，减弱，减轻
☞ Business phrases
abate an action 撤销诉讼
abate part of a price 对商品打折扣
abate tax 减税
abide
☞ ☞ General context
vt.容忍 [同义]bear, stand, tolerate
Useful Expressions
abide by 遵守（法律、协议等）
☞ ☞ Business context
vt.遵守，信守（协议、合同等）（与 by 连用）
☞ Business phrases
abide by the contract 遵守合同
abode
☞ ☞ Business context
n.住所，家，营业所
abstract
☞ ☞ General context
a.①抽象的 [反义]concrete②抽象派的
n.①摘要，梗概②抽象派艺术作品
vt.①作……的摘要②提取，抽取
☞ Business phrases
abstract book 收支摘要簿
abstract invoice 简要发票
abstract of title 产权说明，产业契约摘要
abstract statement 摘要说明书
account
☞ ☞ General context
n.①记述，描述，报告 [同义]description, story, information; list, record, sum②账，账户③解释，说明
vi. (for)①说明……的原因，是……的原因②（在数量、比例方面）占
Useful Expressions
be much accounted of 被重视
bring (call) to account 要求解释；责问，质问
by (from) all accounts 据大家所知
find no account in 不合算
hold … in great account 极重视
keep account with 与……继续交易
leave out of account 不考虑
on no (any) account 绝不
on sb’s account 为自身利益，自行负责，依靠自己
☞ ☞ Business context
n.①账户，户头，客户，银行存款②账目，账③叙述，报告，说明
vi.（与 for 连用）①（数量等）占②解释，说明
☞ Business phrases
absorption account 成本分摊账户
account balance 账户余额
account bill 账单
account bought 购入账户
account classification 账户分类
account code 账户代号
account holder 顾客账户
account of advance 预付账户
account of ……的账户
checking account 支票户头
current account 活期户头
savings account 储蓄户头
accountancy
☞ ☞ Business context
n.会计工作（或职位），会计学
accountant
☞ ☞ Business context
n.会计人员，会计师
☞ Business phrases
accountant bankruptcy 破产核算员
accountant in charge 主管会计师
assistance accountant 会计助理员
certified public accountant 审计会计师
chartered accountant 注册会计师
general accountant 总会计师
senior accountant 主任会计师
tax accountant 税务会计
1. The company decided to abandon the ship to the insurance company.
公司决定将船委付给保险公司。
2. The demand for refrigerator has considerably abated.
对冰箱的需求已经显著减少。
3. A contract once signed should be strictly observed and any neglect to abide by it means a break.
合同一经签订就应该严格执行，任何忽视都意味着违约。
4. The bank provides many services other than checking accounts.
除了支票账户以外，这家银行还提供许多其他的服务项目。
accounting
☞ ☞ Business context
n.会计，会计学，结算，决算
☞ Business phrases
accounting book 会计账簿
accounting classification 会计科目分类
accounting event 会计业务
accounting evidence 会计凭证
accounting firm 会计事务所
accounting ratio 会计比率
accrue
☞ ☞ Business context
vi.自然增值，自然增加
If you keep money in the Saving Bank, interest accrues. 如果你把钱存在储蓄银行里，就会产生利息。
accrued
☞ ☞ Business context
a.应计的，增值的
☞ Business phrases
accrued and deferred account 应计和递延帐户
accrued asset 增值资产，应计资产
accrued bond interest receivable 应计实收
accrued charge 应计费用
accrued commission 应计佣金
accrued debit account 应收款帐户
accrued interest 应计利息
accrued rent 应计租金
accrued salary 应计薪金
accumulate
☞ ☞ Business context
vt.&vi.积聚，积累
accumulated
☞ ☞ Business context
a.累积的
☞ Business phrases
accumulated capital 累计资本
accumulated deficit 累计亏损
accumulated depreciation 累计折旧
accumulated income 累计收入
accumulated interest 累计利息
accumulated profit 累计利润
accumulation
☞ ☞ Business context
n.累积，滚存
☞ Business phrases
accumulation account 累积帐款
accumulation schedule 累积表
accumulative
☞ ☞ Business context
a.累积的
☞ Business phrases
accumulative sinking fund 累积偿债基金
accumulative stock 股息累计股本
1. 所有自然增长的债务到年底要偿还。
All charges accruing are payable at the end of the year.
2. 三年内他靠炒买股票积聚了大量财富。
Within three years he accumulated great wealth by speculations in stocks.
acknowledge
Useful Expressions
acknowledge oneself (to be) 自认为是
☞ ☞ Business context
vt.①承认，认可
He is acknowledged to be the most successful entrepreneur. 他被认为是最成功的企业家。
②告知收到，确认收到
Please acknowledge receipt of the above consignment. 请告知收到以上货物。
☞ Business phrases
acknowledge a deed 公证一项契约
acknowledge one's letter 收到某人来信
acknowledge orders 接受订单
acknowledge receipt 证实收到
acknowledgement
☞ ☞ Business context
n.①回执，收函通知
You'll receive a formal acknowledgement of your order of August 20. 贵公司将收到对贵公司 8 月 20 日发出的订货单的正式回单。
②感谢，答谢
☞ Business phrases
acknowledgement by partial performance 部分履行承认
acknowledgement of declaration 陈报确认书
acknowledgement of liability 承认债务
acknowledgement of order 确认订单
acquisition
☞ ☞ Business context
n.①收购,获得②购得之物，获得的东西或人
He is a valuable acquisition to the firm. 他是公司获得的宝贵人才。
This desk is my latest acquisition. 这张办公桌是我最近刚添置的。
actual
☞ ☞ Business context
a.实际的，真实的
Mrs. Green sustained an actual loss when she had to make mortgage repayments without any tax relief. 格林小姐在付抵押款时没有得到税款减免，因而遭受实际损失。
n.真实数目、成本等，现货，实际货物（只用复数）
These are the actuals for last year's turnover. 这些是去年销售额的实际数字。
addition
☞ ☞ Business context
n.①[U]增加 ②[C]增加的人或物
We are exhibiting several additions to our product line. 我们正在展览产品系列中的几种新产品。
The young lady was a welcome addition to the sales section. 那位年轻女士是销售科很受欢迎的新成员。
additional
☞ ☞ Business context
a.添加的，额外的，另外的
☞ Business phrases
additional allowance 增加津贴
additional amount 增加额
additional appropriation 追加拨款
additional article 增订条约
additional charge 附加费
additional cover 追加担保额
additional estimate 追加概算
1. 露西不得不承认自己的疏忽大意给公司带来的巨大损失。
2. 收到你方来信已有一个月之久，但由于疏忽，我们未能回函确认收到该信。
3. 这是现货买卖而不是期货交易。
Translation
1. Lucy could not but acknowledge that her negligence had brought a great loss to the company.
2. Your letter reached us a month ago, but, owing to oversight, we didn't acknowledge it.
3. This is a trade for actuals but not a forward transaction.
address
☞ ☞ Business context
n.[C]①地址②演讲，讲话
She was arranged to deliver an address of thanks at the end of the meeting. 安排她在会议结束时致答谢辞。
vt.①写地址，把（信等）寄给
To avoid delay, kindly address your reply to us directly. 为了避免耽搁时间，请直接函复我方。
②提出
Consumers can address their complaints to the Committee of Consumer Protection. 消费者可向保护消费者委员会投诉。
③向...讲话
She was having butterflies in her stomach when addressing the audience. 面对观众讲话她感到极度紧张。
☞ Business phrases
inside address 封内地址
recipient's address 收信人地址
return address 退信地址
telegraph address 电报挂号
valid address 有效地址
adjust
☞ ☞ Business context
vt.&vi.①调整，调节②使适应③（保险业中）评定（索赔金额、损失等），理算（赔偿要求）
☞ Business phrases
adjust accounts 复核，核算
adjust price upward 调高价格
adjust the price ratios 调整比价
adjustable
☞ ☞ Business context
a.可调整的
☞ Business phrases
adjustable peg 可调整的钉住（汇率）
adjustable premium 可调整的保险费
adjusted
☞ ☞ Business context
a.调整后的
☞ Business phrases
adjusted acquisition costs 调整后的采购成本
adjusted actual inventory 调整后的实际库存量
adjuster
☞ ☞ Business context
n.检验员，（保险业等中的）理算员
※The loss adjuster has produced an independent report on the claim. 损失理算人已对这项保险赔偿要求作出独立的报告。
vt.管理，主管
A company that is badly adjustered can never be expected to last long. 一个管理不善的公司是不可能持久的。
1. 贵方于 4 月 9 日寄往进口公司的函件已转交我方处理。
2. 若你订单不能及时到达，我方则不得不调整价格。
3. 那个律师被委托来管理那位老妇人的财产。
Translation
1. Your letter of April 9 addressed to the Import Company has passed on to us for attention.
2. If your order does not reach in time, we shall be forced to adjust our prices.
3. The lawyer is entrusted to adjuster the estate of the old stration
☞ ☞ Business context
n.①[U]管理，经营②管理机构（通常用单数）
※☞ Business phrases
administration account 管理科目
administration budget 管理预算
administration cost 管理费用
business administration 工商管理
administrator
☞ ☞ Business context
n.管理人，遗产管理人，房产管理人，财产管理人
advance
Useful Expressions
advance by rushes 突飞猛进
advance in the world 发迹，出头
be on the advance （物价）在上涨中
in advance of 在...前面，超过
make advance to sb. （为交友或求爱）接近某人
☞ ☞ Business context
a.预先的（只作定语）
n.①[C]预付（款），贷款②[C,U]增加，增长，前进
vt.①提前②vt.&vi.增长，上涨，提高（价格等）③预付，垫付，借贷给
※The bank advanced him 10,000 yuan against the security of his company. 银行以他的公司为抵押，给他一万元贷款。
④提出（看法，建议等）
※She advanced a great claim for spiritual damages. 她提出赔偿一大笔精神损失费的要求。
☞ Business phrases
advance allocation 预付分配
advance delivery 提前交货
advance deposit 预缴押金
advance payment 预先付款
advance sale 预售
advance the course of business 推进业务发展
bank advance 银行贷款
money advance 货币贷出
price advance 涨价
adventure
Useful Expressions
adventure a proposal 大胆提出一项建议
adventure one's life on it 冒着生命危险去做
at all adventures 胡乱地，不顾一切地
☞ Business phrases
put...in adventure 拿...投机
advertise
Useful Expressions
advertise a reward 登广告悬赏
advertise oneself 自吹自擂
☞ ☞ Business context
vt.&vi.①（为...）做广告②登广告征求（常与 for 连用）
☞ Business phrases
to advertise a job opening(vacancy) 作招聘广告
to advertise a new product 为新产品做广告
to advertise for a secretary 登广告招聘一名秘书
advertisement
Useful Expressions
receive wide advertisement 广为流传
self-advertisement 自吹自擂
☞ ☞ Business context
n.[C]广告
☞ Business phrases
advertisement campaign 广告大战
give sth. a good advertisement 为某物大作广告
place(put,insert) an advertisement 在...上登广告
advertising
☞ ☞ Business context
n.[U]（总称）广告，登广告，广告业
☞ Business phrases
advertising agency 广告公司
advertising appropriation 广告拨款
advertising copywriter 广告撰稿人
advertising drive 广告促销
advertising rates 广告费
advertising sales ratio 广告费—销售额比率
advertising space 广告版面
1. 使用 Visa 卡而不再预先支付差旅费用，这将大大减少管理工作量。
2. 经理鼓励雇员们提出任何有助于公司发展的建议。
3. 广告绝不能模仿竞争者的商标、包装等，以免引起混乱。
Translation
1.Using visa cards instead of advance payments to cover travel expenses will reduce administration considerably.
2. The administrator encouraged the employees to advance any suggestions helpful to the company's development.
3. Advertisements must not create confusion by imitating competitors' trade marks, packaging etc.
advice
Useful Expressions
act against sb's advice 违背某人的意见
act in the teeth of all advice 自行其是，刚愎自用
act with advice 谨慎行事
be deal to all advice 一点也听不进意见
by sb's advice 依某人的劝告
seek advice from 向...请教
☞ ☞ Business context
n.①[C]通知，报道，消息
We have not yet received your shipping advice. 我方至今未受到你方装船通知。
②[U]忠告，劝告
☞ Business phrases
advice note 发货通知书，到货通知书；（银行通报存款余额的）对帐单；收货（或款）通知（告知对方货或款已收到）
advice of arrival 抵港（到货）通知
advice of authority of pay 授权付款通知书
advice of bill accepted (collected, paid) 票据承兑（收讫，付讫）
承兑(Acceptance) 是汇票付款人在票据上承诺负担支付票面金额的义务，并将该种意思表示记载在票据上的一种票据行为，是汇票所特有的一种制度。
advice of bill 汇票通知书
advice of circumstance preventing carriage (delivery) 载运（交货）受阻通知书
advice of deal 合同执行情况通知书
advice of delivery 到货通知书
advice of dispatch （出口商发给国外购货客户的）发运通知单
advice of drawing 提款通知
advice of fate 出险事故通知，支票能否兑现通知
advice of shipment 装运通知
advice of shortage （货物）短缺通知
advise
Useful Expressions
advise sb. of sth. 把某事告诉某人
advise with sb. on sth. 就某事同某人商量，向某人请教
keep sb. well advised of 随时告诉某人...
until further advised 再另行通知
☞ ☞ Business context
vt.&vi.①通知，告知
Please survey the business possibilities and advise your findings. 请调查交易的可能性并告知结果。
②建议，劝告
adviser,advisor
☞ ☞ Business context
n.顾问，劝告人，导师，指导教授
☞ Business phrases
financial (legal) adviser 财务（法律）顾问
technical adviser 技术顾问
advisory
Useful Expressions
in an advisory capacity 以顾问的身份
weather advisory 天气预报
☞ ☞ Business context
a.劝告的，忠告的，咨询的，顾问的
n.（气象）报告，公告
☞ Business phrases
advisory board/service 咨询服务，咨询服务部
an advisory body 咨询机构，顾问团
advisory committee 顾问委员会
agenda
☞ ☞ Business context
n.[C]议事日程
☞ Business phrases
an item on the agenda 议题，会议事项
conference agenda 会议日程
place sth. on the agenda 把某事列入议事日程
amortization
☞ ☞ Business context
n.分期偿还，摊销，（财产或地产）转让给社会团体（或慈善机关）
You can pay it in amortization. 你可以分期偿还。
☞ Business phrases
amortization of debt 债务的分期偿还
amortize
☞ ☞ Business context
v.分期偿还（债务）
The bank loan is amortized over five years. 银行贷款可在 5 年内分期偿还。
[同义]redeem 摊销（指将一项资产在一定期限内逐步注销）
[同义]depreciate 转让（财产或地产给社会团体或慈善机构）
1. 我方订单与你方发货通知单上的细节不一致。
2. 请随时将你处市场变动的情况通知我方。
3. 我的股票经纪人劝我不要购买石油股票。
Translation
1. There is a discrepancy between our order and the details in your advice of dispatch.
2. Please keep us advised of the market developments at your end.
13. My stockbroker advised against buying the oil shares.
allowance
Useful Expressions
at no allowance 无节制地，尽情地
make a heavy allowance 大减价，大削价
make allowance for 斟酌，考虑，估计；体谅，允许有...余地
messing allowance 伙食津贴
monkey's allowance 限量供应
the allowance of luggage 行李的限重
☞ ☞ Business context
n.[C]①允许，被允许的东西（如限期、限额等）
The allowance for damage to materials and components in the course of processing and assembling is 3.2%. 加工装配过程中原料及零部件允许有 3.2%的损耗率。
②津贴，补贴，补偿
He was granted a big travelling allowance from the company. 他从公司领到一大笔差旅补助费。
③折扣，减让
If you could make some allowance on your quoted prices, it would help to introduce your goods to my customers.
如果贵公司能对已报价给与折扣，这将有助于我们向顾客介绍贵公司的产品。
☞ Business phrases
allowance for breakage （货物）破损折扣
allowance for damage 货物损害允许率
allowance for depreciation 备抵折扣（指固定资产因折旧已分摊为成本的账项）
allowance for exchange loss 汇兑损失允许率
allowed cost 容许成本
allowed depreciation 容许折旧额
allowed time （完成某项工作允许耗用的）规定时间，允许时间（指企业允许工人用于休息、用膳和清洗保养工具机器等的时间）
expence allowance 开支补贴
mileage allowance 里程补贴
time allowance 计时津贴
travelling allowance 旅行补贴
annual
☞ ☞ General context
a.年度的，一年一次的，全年的
☞ Business phrases
annual account 年度总帐
annual balance 年终结余
annual budget 年度预算
annual closing 年度决算
annual rate of increase 年增长率
annual report 年度财务报告（报表）
annual return 年度纳税申报表
annual sales volume 年销售额
annual statement 年度决策书
annual value 年值（指计征房地产的基准，即房地产的年度租金减去维修费、保险费等剩下的净值）
appeal
n.[U]①吸引力，感染力②〖法律〗上诉，诉诸
He lost his appeal for damages against the factory. 他提出上诉向该工厂索赔，但败诉了。
vt. ①对...有吸引力，迎合...的兴趣（与 to 连用）
We trust that this new product of ours will appeal to your market. 相信我们这种新产品会引起你方市场兴趣。
②〖法律〗上诉，诉诸，求助于
The company appealed against its supplier for the break of contract. 那家公司对供方不履行合同提出上诉。
☞ Business phrases
appeal bound 上诉保证书
lodge an appeal to 提出上诉
application
☞ ☞ Business context
n.①[U]申请，请求，申请书
Applications for the job should be submitted to the personnel department by the deadline. 求职申请须在截止日期前送到人事科。
②[U]应用，使用，适用
In manufacturing industry this new technology is of wide application. 在制造业这种新工艺的应用很广。
☞ Business phrases
application for export 出口申请（书）
application for import 进口申请（书）
application for quotation （公司）股票上市申请（书）
application for registration 申请注册，申请登记
application for shares 申请认购股票
application form 申请表
application money 股票认购金（指为申请购买新发行股票而预先支付的款项）
application rights 认购（股份）权
appliance
☞ ☞ Business context
n.器具，用具，器械，装置
The kitchen is equipped with modern appliance. 厨房装置很现代。
☞ Business phrases
electrical appliances 电气制品，（家用）电器
household appliances 家庭用具，家用电器
appreciation
☞ ☞ Business context
n.[U]①感谢，感激
We take this chance to express our appreciation of your financial support. 我们借此机会对你的经济援助表示感谢。
②欣赏，理解
He was promoted in appreciation of his excellent performance in marketing. 他得到晋升是因为他在营销中表现出色。
③升值，涨价
There is a great appreciation of the dollar against the Japanese yen recently. 近来美元对日元的比值剧增。
☞ Business phrases
appreciation of currency 货币升值
appreciation of fixed assets 固定资产增值
appreciation surplus 增值盈余（指固定资产的估定价值超过帐面价值的部分）
1. 请告诉我们你方能否对这批有毛病的货物给予大幅度减价。
2. 他开始做生意时资金匮乏，只得向父亲求助。
3. 产品目录函索即寄。
Translation
1. Please let us know if you will make us a substantial allowance for the faulty quality of the goods.
2. When he started his business, he was short of funds and he had to appeal to his father for support.
3. Product catalogues will be sent on ch
☞ ☞ Business context
n. ①[C]接洽,联系
※They have made several approaches to Nokia about on-the-job training expenses. 他们与诺基亚公司接洽了几次，商谈在职培训费用问题。
②[U]临近，接近
※They decided to increase advertising aimed at women on the approach of the season. 它们决定在销售季节来临之际加大针对妇女的宣传。
v.①vt.与...接洽,打交道，联系
※We were approached by Mr Zhou with offers of assistance in purchasing Chinese products. 周先生来我店接洽，表示愿意协助采购中国产品。
②vt.&vi.临近，接近③vt.对待，处理
※I don't think refusing to negotiation is the right way to approach this problem. 我认为拒绝谈判不是解决问题的正确方法。
approbation
※Useful Expressions
meet with sb's approbation 得到某人的赞许（认可）
win (earn, gain, secure) sb's approbation 得到某人的认可（批准）
☞ ☞ Business context
n.批准，赞成；许可，认可；嘉奖，称赞
※The new product is awaiting the approbation of the court. 新产品正在等待法院的批准。
※☞ Business phrases
on approbation 供试用的，包退包换的
appropriate
☞ ☞ Business context
vt. ①拨款
※The local government appropriates money for the building of school. 当地政府拨款建设学校。
②占用，盗用
※The treasurer was arrested for appropriating company funds. 该出纳由于挪用公司资金而被捕。
※☞ Business phrases
appropriate money (a sum, funds for) 为...拨款，使款项专用于...
appropriated berth 专用舱位
appropriated goods （卸货后在货舱内发现的）无主货物（或合法拨归货物短缺的收货人）
appropriated profit 划拨利润
appropriated surplus 拨定盈余（指账本和财务报表中指明作为特定用途或一般用途的盈余部分）
appropriation
☞ ☞ Business context
n.①[C,U]拨款，所拨款项
※The government granted a large appropriation for a new square at the city center. 政府为市中心的广场建设项目拨了一大笔款。
②[U]占用，盗用，挪用
※The bank had the right to appropriation in the case of unclaimed deposits. 银行有权使用无人领取的存款。
※☞ Business phrases
appropriation account 拨款帐户
appropriation fund 拨款基金
appropriation of profits 利润分配
appropriation statement 列出预算报表
the Appropriation Committee （美国国会的）拨款委员会
approve
☞ ☞ Business context
①vt.同意，批准②vi.认可，同意，赞许（常与 of 连用）
※☞ Business phrases
approved accountant 注册会计师
approved account 核定帐户，特许赊账客户（指其信誉和付款能力令人满意，供应商特许其赊账的客户）
approved bill 合格票据
approved bond 核准债券（即政府审查同意发行的债券）
approved budget 核定预算
approved place 核定场所（即保税仓库）
approved society 注册互助会（指经政府批准和注册而成立的互助会和互济会）
arbitration
☞ ☞ Business context
n.仲裁，裁决，公断，调停
※The union finally agreed to go to arbitration as a way of ending the strike. 工会最后同意提请仲裁裁决以结束罢工。
※☞ Business phrases
arbitration agreement 仲裁协议
arbitration board 仲裁委员会
arbitration clause 仲裁条款
arbitration expense (fees) 仲裁费用
arbitration law 仲裁法
arbitration of exchange 汇兑套利，银行买进与卖出之间的差价
court of arbitration 仲裁法庭
go to arbitration （当事人）将争议交付仲裁，诉诸仲裁
refer (submit) to arbitration 交付公断（仲裁）
1. 若需进一步了解，请尽早与人事部联系。
2. Whatever post she takes she is always approaching her job with enthusiasm.
3. He was sued for appropriation of common benefit.
Translation
1. If you need any further information, please don't hesitate to approach the personnel department.
2. 无论在哪个岗位上，她对待工作总是满怀热情。
3. 他被指控侵占公共福利。
retail
☞ ☞ Business context
n.零售，零卖a.&ad.（指商店、贸易商等）从事零售的v.零售，零卖
☞ Business phrases
retail business 零售业
retail commerce 零售商业
retail co-operative 零售合作社
retail market 零售市场
retail outlet 零售渠道
retail price index 零售物价指数
retail price 零售价格
retail sale 零售
retail store 零售商店
commerce
☞ ☞ Business context
n.[U]商务，贸易，商业
In the near future, China will become a center of international commerce and finance. 在不远的将来，中国将成为国际商务和金融中心。
☞ Business phrases
commerce clause （美国宪法中的）贸易条款
commerce network 商业网
commerce war 商业战
commercial
☞ ☞ Business context
a.商务的，商业的
Commercial interchange should become as inexpensive and safe and quick as possible. 商业交换应该尽可能地廉价、安全与迅捷。
n.[C]商业广告
TV commercials have great influence upon people's purchasing power. 电视广告对人们的购买力有很大的影响。
☞ Business phrases
commercial acceptance 商业承兑汇票
commercial bill 商业票据，商业汇票
commercial break （广播、电视中插播的）商业广告
commercial cause 商务案件
commercial centre 商业中心
commercial code 商业法规
commercial college 商学院
commercial company 商业公司，贸易公司
commercial concern 商行、商店
commercial correspondence 商业信函
commercial course 商务课程
in commercial quantities 大量有商业价值的
retailer
☞ ☞ Business context
n.零售商
chain
☞ ☞ Business context
n.[C]联社，连锁店
KFC is a chain of fast food. 肯德基是快餐连锁店。
☞ Business phrases
chain of distribution 销售链
chain store 连锁商店
distribute
☞ ☞ Business context
vt.①分配，分发
Last year the company did not to distribute dividends to its shareholders. 公司去年没给股东分红。
②分销，销售
This joint venture has got exclusive right to distribute Fiat in this area. 这家合资企业已获得了在这一地区销售菲亚特汽车的专有权。
☞ Business phrases
distribute a bonus 分发红利
distribute a dividend 分发股利
distribute earnings 分配收益
distribute profit 分配利润
distribution
☞ ☞ Business context
n.[U]①分配，分发②销售，经销
☞ Business phrases
distribution according to labour 按劳分配
distribution census 批发零售业和服务业普查统计
distribution channels 销售渠道
distribution cost 销售成本
distribution manager 销售经理
distribution network 销售网
distribution of income 收益分配
distribution slip 文件传阅名单
outlet
☞ ☞ General context
n.①出口，出路②（感情、精力等）发泄途径（或方法）
常与 for 连用：an outlet for one's passion 宣泄感情的途径
☞ ☞ Business context
n.[C]①（商品的）销路，市场
We should find new outlets for our industries. 我们该为我们的工业产品寻找新市场。
②商店，商行
We are planning to open a fast-food outlet. 我们正在筹划开一家快餐店。
☞ Business phrases
captive outlet 专卖店
retail outlet 零售商店
1. 经济衰退期间零售业不景气。
2. 记住把货物分销给零售商。
3. 我们的瓷器有相当大的销路。
Translation
1. The retail trade has suffered during the recession.2. Remember to distribute goods to our retailers.
3. We have a fairly large outlet for our porcelain.20
authority
☞ ☞ Business context
n.①[U]权利，职权，威信，官方许可②[C]权威人士，专家，当局
☞ Business phrases
authority to negotiate 授权议付（指进口企业的开户银行及其在出口企业所在国的分行购买出口企业的汇票
=authority to purchase）
authority to pay 授权付款
authority to purchase 授权购买
authority to sign 授权签字
authorize
☞ ☞ Business context
vt.授权，允许，委托
☞ Business phrases
authorize a requisition 批准申请（请求）
authorized by customs 约定俗成
requisition
☞ ☞ General context
n.需要，要求，请求，申请；征调，征用，征集
☞ ☞ Business context
n.征用物品文书，领料单，请购单
Do you have a requisition number for these goods? 你有这些货物的请购单编号吗？
☞ Business phrases
a clerk requisition 开支票申请单
requisition for money 拨款要求
requisition for payment 申请付款书
requisition of land 征用土地
authorized
☞ ☞ Business context
a.公认的，认可的；审定的，核准的；授权的，钦定的
The money is in an authorized fund and tax will be reduced. 这笔款项放在认可基金内，税款能获宽减。
☞ Business phrases
authorized agent 指定代理人，授权代理人
authorized bank 指定银行
authorized capital 核定资本（指公司获准发行的股份金额=authorized issue/stock）
authorized funds 核定基金（指已注册完税的投资信托基金）
authorized issue 核定股票发行额
authorized stock 核定股本，法定股本
nominal (registered, subscribed) authorized clerk 指定交易员（指证券交易所内被证券经纪人授权代表某客户进行交易的职员）
initiative
☞ ☞ General context
n.①主动性，首创精神
With a strong sense of responsibility for the children, she took the initiative in organizing the Children's Foundation. 由于对孩子强烈的责任心，她开始着手组织儿童基金会。
②主动的行动，倡议
You seem to be critical of his political initiative. 你似乎对他政治上的积极行动持批评态度。
initial
☞ ☞ Business context
a.最初的，开始的
At this initial stage of contact neither side know the other well. 在接触的起始阶段，双方相互都不了解。
n.[C]（大写的）首字母
Make sure that the cases are marked with our initials and the contract number. 请确保所有箱子均标上我们的姓氏首字母及合同编号。
☞ Business phrases
initial allowance 初步折扣（或津贴）
initial appropriation 初步拨款
initial capital 创办资产
initial capitalization 首期集资
initial cost 创办成本，初步成本
initial goods in process 期初在制品
initial investment 期初投资
initial loss estimated 预计损耗费（指预先估计货物在存仓与运输期间不可避免的损耗，并按相当比例列入成本）
initial public offering 初次公开 发 票（公司股票）
initial rate 原税率
initial subscription 首次认缴（股本等）
initial value 初步估价，初值
1. 顾客对新产品的最初反应是不错的。
2. 她是三个部门中唯一有权签署支票的人。
3. He helped his friends on his own initiative.
Translation
1.The customers' initial response to the new products has been quite good.
2. She is the only one in three departments who is authorized to sign checks.
3. 他主动帮助他的朋友。
sector
☞ ☞ Business context
n.[C]（经济、贸易）部门
The private sector has undergone a great development in recent 10 years. 近十年来私营经济部门经历了巨大的发展变化。
☞ Business phrases
corporate sector 公司部门
private sector 私营部门
public sector 公共部门，公营部门
institution
☞ ☞ Business context
n.[C]社会组织（或机构），制度，习俗
☞ Business phrases
fiduciary institution 信托机构
financial institution 金融机构（如银行、投资公司、保险公司等）
fiscal institution 财政机构
lending institution 信用机构
fiscal
☞ ☞ Business context
a.国库的，财政的
Important changes were made in the government's fiscal policy. 政府的财政政策有重大的改变。
☞ Business phrases
fiscal agent 财务代理人（处）
fiscal closing date 会计期终结账日
fiscal crisis 财政危机
fiscal drag （因通货膨胀影响税率而造成的）经济活力衰退，经济增长速度放慢
fiscal law 会计法
fiscal measures 财政措施（主要指政府在税率和税收品种方面的变动）
fiscal policy 财政政策，财务政策
fiscal quarter 会计季度
fiscal resources 财源
fiscal revenue 财政岁入
fiscal stamp 印花税票
fiscal statement 会计报表
fiscal year 财政年度
fiscal-monetary mix 财政货币综合政策
revenue
☞ ☞ Business context
n.（finance 财政金融）①收入、收益②税收账目，岁入账目
☞ Business phrases
revenue accounts 收入帐户
revenue charge 收益支出
revenue duty 营业收入税，收益关税
revenue expenditure 营业支出
revenue from advertising 广告收入
revenue reserve 营业盈余，营业公积金
revenue stamp 印花，印花税票
revenue tariff 收入关税，财政关税（指旨在增加国家财政收入的进口货关税）
revenue tax 财政收入税，财政税
expenditure
☞ ☞ Business context
n.[C,U]花费，费用，开支
Such a large piece of project requires the expenditure of much money, time and effort. 这样大的一项工程需要用很多金钱、时间和精力。
☞ Business phrases
below-the-line expenditure 线下项目支出
capital (productive, public, revenue) expenditure 资本（生产、国家、营业）开支
expenditure tax 消费税
1. 美国政府的财政年度 7月 1日开始。
2. 今年新商业计划的经费将是 85，000 美元。
3. 减少住房税收账上的欠租
Translation
1.The fiscal year in the United States government begins on July 1st.
2. This year there will be an expenditure of 85,000 dollors on the new business program.
3. reduce rent arrears in the housing revenue account