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. absorb     v. 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. accept     v. 接受；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. 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，说明；账目，账户 v. 说明，解释（原因等）
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. 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. adulteration    n. 掺假; 劣等货, 假货, 次品
The government determined 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. 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. 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 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 accounts 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. agent     n. 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. aggregate    a. 总的, 累积的 ~ GNP国民生产总值
What were the company’s ~ earnings for the year of 1999?
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 profits.
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 resources.
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 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 ~ you’re proposing 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. application    n. 请求，申请；应用
I wrote five ~s for jobs, but didn’t 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. apply     v. 请求，申请，应用；适用
The sum is to be ~ied to the payment of duty.
那笔钱是用来交税的。
31. appraisal    n. 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. appreciate    v. 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. appreciation    n. 鉴赏；升值，增值
A country’s 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. appropriate    n. 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. arbitrage    n. 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.
如果伦敦的现汇率较高，套汇者就会赶快在纽约用英镑买进美元，然后在伦敦卖出美元，买进英镑。
36. arrear     n. 拖欠，欠款
If the profits in one year are not sufficient to pay the dividend, the ~ will be paid from the profits of later year.
假如当年的利润不够支付红利，未付清部分将由下年度支付。
37. arrestment    n. 财产扣押，扣留
38. article     n. 文章；条款；物件，商品；冠词
Some ~s or commodities may be actually shipped before an entry is submitted.
有些货物或商品在报关之前可能实际上已经装运。
39. assessment    n. 评估；确定金额
We’d like you to supply us with regular market ~s.
希望贵方为我们提供定期的市场评估。
40. assessor     n. 估计财产的人；确定税款的人
41. asset     n. （单项）财产 （pl.）资产
~ account 资产账户 ~s in come 资产收益
~s settlement 资产决算
Assets are the economic resources of a business that can usefully be expressed in monetary terms.
资产是企业可以有效地用货币来表示的经济资源。
42. assign     v. 指派, 指定; 分配, 过户; 转让
Some counters in the department store were ~ed to the self-employed individuals.
百货商场的一些柜台转让给个体经营者。
43. assignment    n. 分配, 指派; (分配的)任务; (布置的)作业; 转让
No ~ of the registered capital of a joint venture shall be made without the consent of the other parties to the venture.
合营者之注册资本如要过户必须经合营另一方同意。
44. attorney    n. 代理人, 被委托人
The account is now in the hand of our ~s for collection.
现在我公司正委托代理人去收这笔货款。
45. auction     n./v. 拍卖
The U.S. ~ed off some of its gold holdings at roughly 4 times that price.
美国以4倍于此的价格拍卖了其部分黄金。
46. auditing    n. 审计; 查账; 决算
Auditing is the primary activity of the CPA.
查帐是注册会计师的一项主要活动。
47. avail     n. 效益; 营业收入
All their efforts to expedite the filling of the order have proved of little ~.
他们为加快交付订货所做的努力收效甚微。
48. average     n. 平均, 平均数, 一般水平
a. 平均的, 中等的, 平常的      v. 平均为
Consumer-price inflation was projected to fall next year to an ~ of 3.5%, after rising to 3.85 this year.     
消费品物价涨幅今年上升3.8%后，预计明年下降平均值为3.5%。

·B
1. bail      n. 保释金, 保释; 保释人
The goods was taken away on ~ of 3,000 dollars.
支付了3千美元后货被取走了。
2. balance     v. 使平衡, 使收支平衡    n. 天平; 平衡; 结存, 差额
We have received your deposit, please send us the ~ by the end of the month.
我们已收到你方订金，请在月底前将其余部分支付我方。
3. ballooning    n. 股票上涨; 非法操纵价格
4. ban      n./v. 禁止, 禁令, 取缔
Employees are ~ned from using company telephone for personal calls.
禁止雇员因私使用公司电话。
5. bank     n. 银行; 岸, 堤
It would be quite risky if you put all your money into the same ~ .
如果你把所有收入都存入一家银行，风险是很大的。
6. bank-bill     n. 钞票（美） banknote (英)
7. banker     n. 银行家
A ~ is a man who lends you an umbrella when the weather is fair, and takes it away from you when it rains.
银行家是晴天借你伞，雨天把伞取走的人。
8. banking    n. 银行业; 银行学
Great changes have taken place in international ~ system since 1997.
1997年以来，国际银行业体制发生了翻天覆地的变化。
9. bankrupt    n. 破产者    v. 使破产    a. 破产的
The cost of defending the libel action almost ~ed the small magazine.
为诽谤罪辩护的诉讼费几乎使这家小杂志社破产。
10. bankruptcy    n. 破产
There have been a sharp increase in ~ in the last two years because of the sluggish economy.
因为经济萧条，两年以来破产事件接连不断。
11. bargain     n. 交易; 便宜货   v. 讨价还价
You will have to ~ with the dealer if you want a discount.
如果你想打折的话，你必须与商贩讨价还价。
12. barter     n./v. 物物交换，以货易货，实物交易
We will never ~ away our sovereignty for advanced technical know-how.
我们绝不出卖主权来换取先进的技术知识。
13. bear     v. 忍受; 承担; 生育; 结(果实)      n. 熊；空头
As a rule, the buyer ought to ~ the charges of packing.
包装费用通常由买方负担。
14. bearer     n. 持票(指支票、票据、汇票、等)人；带信人，持信人
    a. （持票人）可转让的；开给持票人的
Please send a cheque payable to ~ for 100 dollars.
请寄凭票取款的100美元支票。
15. bearish     a. （行情）看跌的，卖空的
The market had shrugged off the ~ implication of tighter US monetary conditions.
市场已摆脱了因美国紧缩银根而引起的下跌风潮。
16. beneficiary    a. 受益人
We will open an irrevocable letter of credit with your company as the ~.
我们将以你公司为受益人开立一份不可撤销的信用证。
17. bid      v. 投标；出价，报价
We hope that you will be able to ~ all the equipment as specified in the attached list.
我们希望你方能按所列全部设备投报你方价格。
18. bidder     n. （拍卖时的）出价人，报价人；投标人
Several firms have tendered for the new road-building contract, and the tender will go to the lowest ~ .
几家公司参加了承建新公路项目的投标，索价最低者将中标
19. bill      n. 账单，清单；钞票；票据
We are accustomed to paying by ~s at six months.
我们的惯例是以六个月的期票支付。
20. binder     n. 临时契约；装订工
21. billion     n. 十亿（美）， 万亿（英）
Annual US military sales to East Asia and the Pacific have been running at more than 3 ~ dollars, but face strong competition from Europe and from local industries.
美国每年对东亚及太平洋地区的军售一直在以每年30多亿美元的规模进行，但是面临着欧洲和当地工业的激烈竞争。
22. blank     n. 表格（美） form（英）    a. 空白的
   The B/L is to be made out to order and ~ endorsed.
提单应该是空白抬头，空白背书。
23. blank-note    n. 空白支票
24. board     n. 木板；伙食；董事会     v. 上飞机（或船、车）
Under FOB terms, the buyer shall pay all the expense which may be incurred after the goods are loaded on ~ the carrying vessel.
按照FOB贸易条件，买方应负担货物装上运载船只以后可能发生的一切费用。
25. bond     n. 契约；债券；联结；监禁
Bonds are, in essence, long-term notes payable issued to a large number of lenders.
债券实际上是向为数众多的出借人签发的长期应付票据。
26. bonded     a. 有担保的，保税的；抵押的
We have put the damaged goods into a ~ warehouse.
我公司已将损伤货物运进保税仓库。
27. bonus    n. 额外津帖；奖金；红利
All staff received a Christmas ~ of 1,000 dollars for their hard-working.
全体员工因为工作努力，都得到了1000美元的圣诞节奖金。
28. book     v. 预定（美） reserve（英）
We’ll ~ your order and inquire for the shipping space now so that shipment can be effected within 2 weeks.
我们接受你方订单，现在就去联系订舱，以便两周内发运。
29. booking     n. 订货；未交订货；记账
Hotel ~s have fallen since the end of the tourist seasons.
旅游季节结束以来，旅馆的预订量已下降。
30. boom     n. 高涨；繁荣，兴旺
As there’s been a rapid growth in exports this year, our company is enjoying a sales ~ at the moment.
因为今年的出口增长很快，我们公司目前的销售额大增。
31. borrow     v. 借，借入
The firm have to ~ heavily to repay its debts.
那公司不得不借大量的钱来偿还债务。
32. borrowing    n. 借款，贷款
The country is applying to the International Monetary Fund for ~s of 1 billion SDRs.
该国正在向国际货币基金组织申请十亿特别提款权的借款。
33. bottleneck    n. 瓶颈；妨碍生产的卡脖子环节
Technical professionals found out that there were serious ~s in the production line.
技术人员发现生产线上存在许多严重的问题。
34. brainstorm    v. 动脑筋，出主意，想办法，献计献策
35. brand     n. 商标，牌子     v. 打烙印于…
We’ll have to ~ the product differently in different markets.
在不同的市场上我们必须使用不同的牌子。
36. break     v. 打破；损坏；破坏；中断；（物价等）暴跌；倒闭
n. （课间或工间）休息时间；破产；倒闭
The pound broke, but the dollar and the franc remained stable.
英镑贬值，但美元和法朗却保持平稳。
37. break-even    a. 保本的，不盈不亏的，得失相当的，收支相抵的
                v. 保本，不盈不亏，收支相抵
After five months of trading, the company broke even.
经营5个月后，那家公司正好保本。
38. broke     a. 破产的
The inventor went ~ because nobody would buy his machine.
那个发明家破产了，因为没有人买他的机器。
39. broker     n. 经纪人
We hereby employ you as our ~ to bring about the sale of our company.
特聘你为代理人，为我们公司推销产品。
40. brokerage    n. 经纪人（或中间人）业务；付给经纪人的手续费，佣金，回扣
The firm aims to provide further ~ services to companies and individuals.
那家商行的目标是向公司和个人提供进一步的经纪服务。
41. bubble     n. 高险投资；泡；水泡
The country’s ~ economy burst a year ago and the slump in the market is showing no sign of improving.
该国的泡沫经济一年前崩溃，萧条的市场现仍无转机。
42. budget     n. 预算
Costs of doing so come cheap when measured against an overall advertising ~.
与全部的广告预算相比，这样做的代价是低廉的。
43. bulk-cheap    n. 薄利多销
44. bull     n. 公牛；粗壮的人；牛市，买空
Lower interest rates are always a ~ factor for the stock market.
较低的利息率往往是股票行市看好的因素。
45. bull-bear    n. 多头，空头；牛市，熊市
46. bullish    a. 股票行情看涨；物价上涨
He is ~ about the future of the Single European Market.
他对欧洲统一大市场的前景很乐观。
47. business    n. 商业，生意；事务
We’re pleased to have concluded with you the ~ on 500 tons of sesame seeds.
我们很高兴与你们成交了五百吨芝麻。
48. by-law     n. 公司章程；细则，附则