BEC词汇表资料.doc

A 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 access1. (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 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. 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. acknowledge (v.) confirm that something has arrived确认收悉 [例] We acknowledge receipt of the shipment. [同义词] admit, accept acknowledgement(n.) confirmation that something has arrived收条 [例] After you have received the mail, please return your acknowledgement by fax. [同义词] acceptance acquire (v.) buy, obtain购得、占有 [例] We acquired a