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商务词汇学习指导
商务英语在MBA考试中占有至关重要的地位,阅读理解中,四篇文章中要有2-3篇属于经济,管理,商务类文章,并且作文,英译汉,完形填空中也有一些是商务类文章.在词汇题中要有2-5个数商务词汇选择.可见商务词汇的重要性.
几点学习指导建议:
1. 集中精力攻击商务词汇(15天左右).单词,例句,例句中的商务词汇及词组全部消化掉.
2. 将一些关键词,词组或较难记的摘出来,做成卡片放入口袋中,便于利用闲散时间记忆.
3. 在做一些阅读理解题时,将所遇到的商务词汇或词组划出来,经过几次商务词汇便在你脑海中根深蒂固了.
4. 经过两轮集中突破商务词汇以后,一个月内抽出3个小时就可完成一边复习,这样便可以使商务词汇全部被攻克.
商务词汇A--D
·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. ABSORB VT.吸收；吸引…的注意力；吞并；兼并
THE COMPANY HAS GRADUALLY ~ ED ITS SMALLER RIVALS.该公司逐步吞并了一些比它小的竞争对手。
3. ACCEPT VT. 接受；承认；认可；承兑（票据等）
THEY ~ED THE PRICES OFFERED BY THAT COMPANY.他们接受了那家公司的报价。
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
I HAVE OBTAINED AN ~ OF 15,000 DOLLARS.我已获得1.5万美元的贷款。
6. ACCOUNT N.叙述，说明；账目，账户 VT.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 WINE THEY SOLD IS AN ~ ONE.他们卖的酒是假酒。
11. ADVANCE VT. 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 V. 使从属，使隶属
OUR COMPANY HAS BEEN ~D TO THE CONGLOMERATE.我公司已加入该集团公司。
14. AFFIX N. 附件, 附录 VT. 附贴, 盖(章), 签署
THE PARTIES HAVE HERETO ~ED THEIR CORPORATE SEALS.签约双方已加盖了公司印章。
15. AFTERMARKET N. 后继市场; 零件市场
THE ~ FOR THESE GOODS IS FIRM.这些商品的后继市场坚挺。
16. AGENCY N. 代理(办)处, 机构
I GOT THIS JOB THROUGH AN EMPLOYMENT ~.我是通过职业介绍所找到这份工作的。
17. AGENT N. 代理人, 代理商
OUR ~ IN ROME DEALS WITH ALL THE BUSINESS IN ITALY.我们在罗马的代理商负责我们在意大利的所有业务。
18. AGGREGATE A. 总的, 累积的 ~ GNP国民生产总值
WHAT WERE THE COMPANY'S ~ EARNINGS FOR THE YEAR?公司今年的总收入是多少？
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，总数 V. 共计，等于
LARGE ~S OF MONEY WERE SPENT ON THE TALL BUILDING.那座大楼花了大量的金钱。
28. ANNUITY N. 年金；养老金
TOM HAS A GOVERNMENT ~ TO LIVE ON.汤姆靠政府发的养老金为生。
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 VT. 请求，申请，应用；适用
THE SUM IS TO BE APPLIED TO THE PAYMENT OF DUTY.那笔钱是用来交税的。
31. APPRAISAL N. 评价；估价，鉴定
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
THIS ~ COMES INTO SCOPE OF OUR BUSINESS ACTIVITIES.这个商品属于我公司业务范围。
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./VT. 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
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 VT.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./VT. 禁止, 禁令, 取缔
EMPLOYEES ARE BANNED 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
HE PUT ALL HIS EARNING INTO THE ~.他把所有收入存入银行。
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
9. BANKRUPT N. 破产者 VT. 使破产 A. 破产的
THE COURT DECLARED HIM A ~ TWO WEEKS AGO.法庭两周前宣布他破产了。
10. BANKRUPTCY N. 破产
THE RECESSION HAS CAUSED THOUSANDS OF BANKRUPTCIES.经济衰退导致了成千上万人的破产。
11. BARGAIN N. 交易; 便宜货 VT. 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
THE TENDER WILL GO TO THE LOWEST ~.这个标将授予索价最低者。
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. BILL N. 账单，清单；钞票；票据
22. 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. （FINANCIAL TIMES）
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。（金融时报）
23. BLANK N. 表格（美） FORM（英）
24. BLANK-NOTE N. 空白支票
25. BOARD N. 木板；伙食；董事会 VT.上飞机（或船、车）
HE SITS ON THE ~ AS A REPRESENTATIVE OF THE BANK.他以银行代表身份参加董事会。
26. 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鉴发的长期应付票据。
27. BONDED ADJ. 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。
28. BONUS N. 额外津帖；奖金；红利
ALL STAFF RECEIVED A CHRISTMAS ~ OF 1,000 DOLLARS.全体员工都得到了1000美元的圣诞节奖金。
29. 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。
30. BOOKING N. 订货；未交订货；记账
HOTEL ~S HAVE FALLEN SINCE THE END OF THE TOURIST SEASONS.自旅游季节结束以来，旅馆的预订量已下降。
31. BOOM A. 高涨；繁荣，兴旺
OUR COMPANY IS ENJOYING A SALES ~ AT THE MOMENT.我们公司目前的销售额大增。
32. 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。
33. 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。
34. BOTTLENECK N. 瓶颈；妨碍生产的卡脖子环节
THERE ARE SERIOUS ~S IN THE PRODUCTION LINE.生产线上存在许多严重的障碍。
35. BRAINSTORM VI. 动脑筋，出主意，想办法，献计献策
36. BRAND N. 商标，牌子 VT. 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。
37. 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。
38. BREAK-EVEN ADJ. 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。
39. 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。
40. 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，为我公司推销产品。
41. 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。
42. BUBBLE N. 高险投资；泡；水泡
THE COUNTRY'S ~ ECONOMY BURST A YEAR AGO.该国的泡沫经济一年前崩溃了。
43. 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。
44. BULK-CHEAP N. 薄利多销
45. BULL N. 公牛；粗壮的人；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。
46. BULL-BEAR N. 多头，空头；牛市，熊市
47. BULLISH ADJ. 股票行情看涨；物价上涨
MOST FUND MANAGERS ARE ~ ON ELECTRONICS.大多数基金管理人员都对电子股票的行情看好。
48. 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。
49. BY-LAW N. 公司章程；细则，附则
·C
1. CALL V. 称为；叫喊；打电话
N. 喊叫；访问；（一次）通话；付款要求（通知书）
EACH OF THE PARTIES SHALL MEET ANY ~ FOR CASH MADE BY THE BOARD OF DIRECTION OF THE NEW CORPORATION.
任何当事人应当满足新公司董事会提出的现金要求。
2. CALLING CARD N. 名片（美） VISITING CARD （英）
3. CANVASSER N. 挨户推销商品的推销员
4. CAPACITY N. 容量；能力；生产量
OWING TO HEAVY BOOKINGS, WE HAVE HARDLY ANY ~ AT PRESENT FOR ADDITIONAL ORDERS.
由于大量的订货，我们目前几乎无力再接新订单。
5. CAPITAL N. 首都；资本；大写字母
A. 主要的，基本的；资本的
THE ~ COST OF CONTAINERIZING PORTS IS ENORMOUS.使港口集装箱化需要巨额资金。
6. CAPITATION N. 人头税；按人头收费；按人计算
7. CARGO N. 货物，船货
CARGO HANDLING WILL BE COMPUTERIZED IN SHANGHAI. 上海的货物装卸将实行计算机操作。
8．CARRIAGE N. 马车；（铁路）客车车厢；运输，运费
THE ACTUAL COST OF ~, STORAGE AND INSURANCE SHALL BE TAKEN INTO CONSIDERATION.
应当考虑到运输、存储和保险的实际费用。
9. CASH N. 现金，现款 V. 兑现，付现
I DON'T LIKE EXTENDED CREDIT. IT TIES UP ~ WE COULD PUT TO BETTER USE ELSEWHERE.
我不喜欢展期信用证，它套住资金，使我们无法更好地利用。
10. CASHIER N. 出纳员
11. CEILING N.天花板；（规定价格、工资等的）最高限额（价）
THE OPEC MEMBERS HAVE TRIED TO PUT A ~ ON OIL PRODUCTION.
石油输出国组织成员正试图对石油生产制订一个最高限额。
12. CERTIFICATE N. 证（明）书；单据
THESE THREE ~S ESTABLISH A CLAIM AGAINST YOU FOR QUALITY DISCREPANCY.
这三份证明书证实质量不符，所以我们向贵公司提出索赔。
13．CHANGE V. 改变；兑换；更换 N. 改变；零钱
THE ~S IN THE EXCHANGE RATE ARE INFLUENCED BY MANY POLITICAL AND ECONOMIC FACTORS.
汇率的变动受许多政治和经济因素的影响。
14. CHARGE V. 控告；索价；充电 N. 收费；费用；指控；充电
WE CAN BE ARRANGED PROVIDED YOU BEAR THE ADDITIONAL ~S.
假如你方愿承担追加的费用，那就可安排。
15. CHECK VT. 检查，核对；制止 N. 检查，核对；支票
WE SHALL VERY MUCH APPROPRIATE IT IF YOU WILL ~ AT YOUR END AND MAKE SURE IF ALL THESE 1,000 CARTONS HAVE BEEN LOADED.如你方能在你地核查并确定1000箱货物是否已全部装运的话，我们将非常感激。
16. CHEQUE （美：CHECK） N. 支票
WE HOPE THAT BY THE END OF THIS MONTH WE MAY RECEIVE YOUR ~ FOR THE FULL AMOUNT DUE.
我们希望本月底前收到你方全部欠款的支票。
17. CIRCULATE V. 循环；流通；流传
THE TEXTILES MONITORING BODY SHALL ~ THE NOTIFICATION TO ALL MEMBERS FOR THEIR INFORMATION.
纺织品监督机构应当将这些通报散布所有成员，供其参考。
18. CIRCULATION N. 循环；流传；流通；报刊等的发行（量）
THE NEW COINS WILL BE PUT INTO ~ BEGINNING FROM OCT. 1.新辅币将从10月1日起开始流通。
19. CLAIM VT. 声称；要求；索赔 N. 要求；主张，断言
WE SHALL SEND YOU COMMERCIAL INVOICES, BILLS OF LADING AND INSURANCE CERTIFICATES SO THAT YOU CAN ~ THE GOODS ON A D\P BASIS.
我们会寄去商业发票、提单和保险凭证，以便你方能按付款交单方式提货。
20. CLAUSE N. （合同）条款
PLEASE DON'T STIMULATE IN YOUR L\C ANY ~S THAT ARE NOT AGREED UPON.
请不要在信用证中提出未经双方同意的条款。
21. CLEARANCE N. 甩卖；（在票据交换所）调节借贷；交换票据等
AS THEY WISH TO EFFECT A SPEEDY ~, THEY ARE QUOTING YOU AN EXTREMELY CUTTING PRICE.
由于他们想迅速将货脱手,所以报给你方特别低的价格。
22. CLIENT N. 当事人；顾客
WE WOULD LIKE YOU TO GIVE OUR ~S AN ALLOWANCE OF 5% TO ENCOURAGE THEM TO USE THIS ARTICLE.
希望你方给予我们客户5%的折扣，以鼓励他们使用这种商品。
23. CLOSED A. 关闭的；停止营业的
24. CLOSEDOWN N. 停业；倒闭
25. C.O.D>(=CASH ON DELIVERY) N.
26. COLLAPSE V./N.倒坍；崩溃；（价格）暴跌；倒闭，破产
MANY SHIPPING BUSINESSES FACE ~ THIS YEAR BECAUSE OF UNECONOMIC FREIGHT RATE.
今年许多船运公司因运费率不合算而面临倒闭。
27. COLLECT V. 收集；领取；收税，收账
WE HAVE DRAWN YOU AT SIGHT A DRAFT FOR THE INVOICE VALUE TO BE ~ED THROUGH THE BANK OF CHINA.
我们已按发票金额向你方开出即期汇票，由中国银行托收。
28. COLLECTION N. 收集；募捐；收藏品；收款，收账
IF YOU ARE UNABLE TO ACCEPT THE WRONG GOODS, WE SHALL MAKE ARRANGEMENTS FOR THEIR ~.
如你方不能接受错发的货物，我们将安排收出该货。
29. COMMERCE N. 商业；贸易
CHINA'S NATIONAL ECONOMY IS DEVELOPING FAST BECAUSE OF ITS ~ WITH OTHER COUNTRIES.
由于同其他国家的贸易往来，中国的国民经济发展迅速。
30. COMMERCIAL A. 商业的，商务性的 N. 商业广告
PAYMENT BY L\C IS OUR USUAL ~ PRACTICE. 按信用证付款是我们的商业惯例。
31. COMMISSION N.委员会；佣金；手续费；授权；代办；委托
WE ARE CONFIDENT THAT WE CAN DEAL SATISFACTORILY WITH ANY ~S WITH WHICH YOU MAY ENTRUST US.
我们自信能将贵方委托之事办得令你们满意。
32. COMMODITY N. 商品；日用品
AFTER STUDYING YOUR LIST OF COMMODITIES, WE SHALL INFORM YOU OF OUR SPECIFIC REQUIREMENTS.
在研究了你方的商品明细单后，我们再将具体需求告知你方。
33. COMPENSATE V.（损坏）赔偿，补偿
OUR ENDUSERS INSIST THAT YOU SHOULD ~ FOR THE INFERIOR QUALITY. 我们的用户坚持你方应为质量不合格而赔偿。
34. COMPENSATION N. 报酬，赔偿金
THE PURPOSE OF INSURANCE IS TO PROVIDE ~ FOR THOSE WHO SUFFER FROM LOSS.
保险的目的是为那些遭受损失的人提供补偿。
35. COMPETE VI. 竞争，比赛
JAPAN IS COMPETING AGAINST EUROPE AND USA IN TRADE WITH CHINA. 日本与欧美在同中国的贸易上竞争。
36. COMPETITION N. 竞争，比赛
TODAY, AS SCIENTIFIC AND TECHNOLOGICAL ~ BECOMES INCREASINGLY ACUTE, THE INITIATIVE FOR FUTURE WILL GO TO THOSE WITH THE TECHNOLOGICAL EDGE.
今天，随着科技竞争变得越来越激烈，未来经济发展的主动权将属于那些拥有科技优势的人。
37. COMPETITOR N. 竞争者
THERE ARE MANY ~S HOPING TO INCREASE THEIR TRADE WITH CHINA. 许多竞争者都希望增进他们同中国的贸易。
38. COMPLAIN VI. 抱怨，申诉
OUR USERS ~ED THAT THE PRICE WAS TOO HIGH. 我方用户抱怨价格太高。
39. COMPLAINT N. 抱怨，诉苦；申诉
WE CANNOT BUT FILE A ~ AGAINST YOU ABOUT THE POOR PACKING. 我方不得不就包装不良向你方申诉。
40. COMPLEX A. 复杂的, 综合的 N. 综合企业, 综合体
41. CONCERN VT. 涉及; 关心, 挂念
N. 关系; 关心担忧; 公司, 商号; 企业
OURS IS THE OLDEST ESTABLISHED AND LARGEST ~ IN THE TRADE IN CHINA.
我们公司是中国这个行业中建立最早、规模最大的公司。
42. CONGLOMERATE N. 联合大企业
THE ~ MOVEMENT HAS BROADLY DIVERSIFIED THE ASSETS OF MANY LARGE CORPORATIONS THROUGH MERGERS AND ACQUISITIONS.
大企业联合运动通过合并与买进使许多大公司的资产大为多样化。
43. CONSIDERATION N.考虑；体贴；审议，报酬
SPECIAL ~ SHALL BE GIVEN TO THE EXPORT NEEDS OF LEAST-DEVELOPED COUNTRIES WHEN CONSIDERING QUOTA LEVELS, GROWTH RATES AND FLEXIBILITY.
在考虑配额水平、增长率和灵活性时，对最不发达国家的出口需求应给予特殊考虑。
44. CONSIGNMENT N. 寄售；发货；委托；交运货物
WE SHALL DO OUR UTMOST TO SELL YOUR ~ MERCHANDISE AT THE BEST PRICE.
我们将竭力用最好的价格销售贵方寄售的货物。
45. CONSOLIDATION N. 企业合并
46. CONSUME VT. 消耗，消费
THE GAP BETWEEN WHAT THE COUNTRY PRODUCES AND WHAT IT ~S IS GROWING.该国的生产与消费之间的差距正日益扩大。
47. CONSUMER N. 消费者，用户
THE LATEST PRICE INCREASES HAVE PRODUCED CONSIDERABLE ~ RESISTANCE.最近的提价已产生明显的消费者抵触情绪。
48. CONSUMERISM N.保护消费者利益主义；商品的消费和销售性服务
49. CONSUMPTION N. 消耗，消费（量）
THE MEAT WAS FOUND TO BE UNFIT FOR HUMAN ~ .这种肉被发现不适合人类食用。
50. CONTAINER N. 容器；集装箱
UNLOADING AND LOADING A ~ SHIP IS VERY FAST AND THE TURNAROUND IS MUCH SHORTER.
装卸集装箱船速度很快，周转时间也短得多。
51. CONTAINERIZATION N. 集装箱化
CONTAINERIZATION IS REGARDED AS A MODEL FOR MORE EFFICIENT SHIPMENT.
集装箱化被认为是一种效率更高的运货方式。
52. CONTRACT N. 合同，契约；承包 V. 订合同；收缩 ~ FOR (OF) PURCHASE N. 购货合同 ~ FOR (OF ) SERVICE
N. 劳务合同 ~ INTEREST N. 放定利息 ~ LIFE
N. 合同有效期限
THEY ~ED WITH THE MANUFACTURER FOR A REGULAR SUPPLY OF PARTS.他们与制造商签订定期供应部件的合同。
53. CONTRACTOR N. 承包人；承包商
SALESMAN SHALL BE DEEMED TO BE AN INDEPENDENT ~ AND NOT A SERVANT, EMPLOYEE OR PARTNER OF A BROKER.
推销员被认为是独立的承包商，而不是经纪人的服务员、雇员或合伙人。
54. CONTRIBUTOR N. 捐助人；纳税人
55. CONTROLLER N. 主计员；总会计师
56. CONVERT VT. 使转变，使转化；兑换（货币）
57. CONVERTIBLE A. 可兑换的，可兑现的
THE DOLLAR IS A ~ CURRENCY, BUT THE ROUBLE IS NOT.美元是可兑换货币，但卢布则不是。
58. CONVEYANCE N.（不动产等的）转让，让与；转让证书
BARRELS, HOGSHEADS AND DRUMS ARE USED FOR THE ~ OF LIQUID OR GREASY CARGOES.
大桶,大琵琶桶和铁桶是用来装运液体和油脂性货物的。
59. COPYRIGHT N. 版权，著作权
COPYING THIS VIDEOCASSETTE WITHOUT PERMISSION WOULD BE A INFRINGEMENT OF ~ .
未经允许复制这一录像带是侵犯版权的行为。
60. CORPORATION N. （股份有限）公司；法人
THE ~ IS A STOCK ~ ORGANIZED AND EXISTING UNDER THE LAWS OF THE PEOPLE'S REPUBLIC OF CHINA.
本公司是一家依照中华人民共和国法律建立的股份公司。
61. COST N. 成本，费用；代价 V. 值（多少钱）；花费
IN ORDER TO SATISFY YOUR NEEDS, WE HAVE MADE SPECIAL ARRANGEMENTS AT THE ~ OF DECLINING SOME ORDERS FROM OTHER CLIENTS.为了满足你方需求，我们做了特殊安排，拒绝了其他客户的一些定单。
62. COSTING N. 成本会计，成本核算
63. COUNSELING N. 顾问服务
64. COUNTERFEIT N./V. 伪造，假昌 N. 假货，伪造品
65. COUNTERFOIL N. （支票、邮局汇款单、收据等的）存根，票根
WHEN WRITING A CHEQUE, REMEMBER TO COMPLETE THE ~ IN THE CHEQUE BOOK.
填写支票时，一定记住在支票簿上完整填写存根。
66. COVER VT. 盖，覆盖；包括，论及；负担支付，弥补（损失），补空，冲销，回收 N.盖子；（书的）封面
IN ORDER TO ~ OURSELVES FOR THE SHIPMENT WE HAVE DRAWN ON YOU AT SIGHT.
为回收货款，我们向贵公司签发了见票即付汇票。
67. CREDIT N. 信贷；信誉；学分 VT. 信任；计入贷方
FALLING SALES AND RISING OVERHEADS HAVE OBLIGED THE COMPANY TO REVIEW EACH CUSTOMER'S ~ LIMIT.
销售额下降和管理费上升已迫使公司复查每位客户的信贷限制。
68. CRISIS N. 危机；紧急关头
FINANCIAL ~ SWEPT MANY COUNTRIES TWO YEARS AGO. 两年前，许多国家遭受金融危机。
69. CURB VT.制止,控制，抑制 N.场外证券市场,场外交易
70. CURRENCY N. 货币
MANY COUNTRIES FLOAT THE EXCHANGE RATE OF THEIR CURRENCIES.许多国家对其货币采取浮动汇率。
71. CUSTOM N. 习惯；（PL.）海关, 关税
THE GOODS HAVE ARRIVED AND ARE NOW IN ~S WAITING TO BE EXAMINED.货物已到，现正在海关等候检查。
72. CUTBACK N. 削减生产, 削减人员
LOCAL GOVERNMENTS HAVE BEEN ORDERED TO MAKE FURTHER FINANCIAL ~S.地方政府已被命令进一步削减财政开支。
73. CYCLE N. 周期; 循环; 自行(摩托)
VI. 骑自行(摩托)车, 循环
·D
1. DAMAGE VT. /N. 毁坏, 损坏 N. (PL.) 损害赔偿费
ANY SUCH BREACH SHALL NOT BE THE BASIS OF CLAIM BY THE PRINCIPAL FOR ~S.
任何此类违约行为都不能作为委托人要求赔偿损失的理由。
2. DEAD A. 死的, 无生命的; 无感觉的; 不景气的, 呆滞的; 停顿的
3. DEADLINE N. 截止日期（美） TIME-LIMIT （英）
THE ~ OF SENDING IN OUR BUDGET IS NEXT FRIDAY.下星期五是提出我们预算案的最后期限。
4. DEAL V. 处理, 安排; 给予 N. 交易，买卖
NOTWITHSTANDING THIS RECORD OF GROWTH AND CHANGE, THE BANK IS STILL ~ING WITH A RELATIVELY SMALL NUMBER OF PROJECTS. 尽管有这些增长和变化的记录，该银行所处理的项目仍然比较少。
5. DEALER N. 买卖人，商人；经销商，证券商
WE ARE AMONG LEADING ~ S OF TEXTILES IN THIS CITY. 我们是本市主要的纺织品商号之一。
6. DEBENTURE N. 债券；信用债券；（海关）退税凭单
PUNCTUAL PAYMENT OF THE PRINCIPAL AND INTEREST ON ALL BONDS, ~S, AND SECURITIES MAY BE ENFORCED.
一切债券、信用债券、票据和证券的本金和利息会予以立即支付。
7. DEBIT N. V. 借方，借项；记入借方的款项
YOU MAY ~ THIS AMOUNT AGAINST OUR ACCOUNT. 你方可把这笔金额记入我方帐目的借方。
8. DEBT N. 债务，欠债
THE MAN IN ~ IS A JUMP AHEAD OF THE SHERIFF.〈谚语〉欠债催人进牢门。
9. DEBTEE N. 债权人
10. DEBTOR N. 债务人；借方
WE SHALL ENDEAVOR TO COLLECT THE AMOUNTS RECEIVABLE FROM THE ~S.
我们将尽最大努力从债务人那里收取应付帐款。
11. DEBT-REDDEN N. 负债累累
12. DEDUCT V. 扣除；减去
WHEN THE DRAFT IS DISCOUNTED, CERTAIN PERCENTAGE OF FACE VALUE MUST BE ~ED, HENCE, THE ACTUAL INCOME OF THE SELLER DECREASE. 贴现汇票时必须打一定的折扣，卖方的实际收入因此而减少了。
13. DEED N. 行为；功绩；契约；证件
THE AWARD OF THE ARBITRATORS SHALL BE ACKNOWLEDGED LIKE A ~ TO BE RECORDED.
仲裁人的裁决应当像契约一样予以公证并记录在案。
14. DEFAULT N./V. 拖欠，违约
IF THE LICENSE SHALL ~ IN SUBMITTING REPORTS OR IN PAYMENT OF LOYALTIES, THE LICENSE MAY, AS ITS OPTION, CANCEL THIS AGREEMENT. 如果被许可方未按期呈交规定的报告或未支付提成费，许可方有权取消协议。
15. DEFECTS N. 不合格品
16. DEFICIT N. 亏空，亏损；赤字，逆差
LARGE ~ CAN RESULT IN A DISTURBING EFFECT ON A COUNTRY'S NATIONAL ECONOMY.
巨额逆差会对一国的国民经济产生不利的影响。
17. DELIVERY N. 投递，送交，交付；交款
THE VOLUNTARY TRANSFER OF POSSESSION MAY BE EFFECTED EITHER BY ACTUAL ~ OR BY CONSTRUCTIVE ~ .
财产的自动转让可通过实际交割或推定变割来实现。
18. DEMAND VT./N. 要求；需要；需求
THEY MADE THE ~ THAT YOU OPEN A CONFIRMED L\C ONE MONTH PRIOR TO THE TIME OF SHIPMENT.
他们要求你们在装运前一个月开立保兑信用证。
19. DEPARTURE N. 离开；出发；新业务
THE NEW POLICY REPRESENTS A COMPLETE ~ FROM THEIR PREVIOUS POSITION.新政策表明了他们已彻底背离原先的立场。
20. DEPOSIT VT. 存放；储蓄；使沉积 N.存款；押金；沉淀物
THE LESSEE SHALL ~ CASH WITH GUARANTOR AS SECURITY FOR PERFORMANCE OF THE CONTRACT.
承租人将现金存放在保证人处，作为履约保证金。
21. DEPRECIATION N. 折旧；价值下降
THE ~ OF THE DOLLAR CAN BE DIRECTLY LINKED TO DETERIORATION OF THE CURRENT ACCOUNT OF THE US BALANCE OF PAYMENTS.
美元的贬值与美国的收支中经常项目的恶化有直接关系。
22. DEPRESSION N. 萧条，不景气
BEGGER-MY-NEIBOUR POLICY IS A POLICY ADOPTED BY MANY COUNTRIES DURING THE GREAT ~ OF THE 1930S.
以邻为壑的政策是30年代经济大萧条时期许多国家所采取的政策。
23. DESCRIPTION N. 描述，形容；种类
ON PAGE 8 AND 9 IN OUR CATALOGUE, YOU WILL FIND A COMPLETE ~ OF THE TYPEWRITERS WE MANUFACTURE.
在我方目录第八、九页上，你方可找到我方制造的打字机的详细说明。
24. DEVALUE V. N. 贬值
BRITAIN ~D ITS CURRENCY IN 1994 BY NEARLY 30%, SO THAT THE STERLING MOVED FROM 4.03 DOLLAR TO 2.08 DOLLAR.
1994年英国货币贬值几乎达30%，致使英镑兑换美元从4.03降到 2.08。
25. DIFFERENCE N. 差别，差异；差额
IN CASE OF ~ BETWEEN DRAWING AND SPECIFICATIONS, THE SPECIFICATIONS SHALL GOVERN.
如果图纸和说明书不同，应以说明书为准。
26. DIRECTION N. 方向；指令；（PL.）用法说明
MR. BUSH ASSUMED THE ~ OF OUR COMPANY. 布什先生负责管理我们公司。
27. DIRECTOR N. 主管，主任；董事；导演
THIS PROVISION SHALL NOT APPLY TO TRANSFER OF DIRECTOR'S QUALIFICATION SHARES.该条文不适用于转让董事的资格股。
28. DISCOUNT N. V. （卖方给买方的）折扣，折价；贴现
WHEN THE SELLER GETS THE ACCEPTED DRAFT, HE CAN EITHER HOLD IT TO MATURITY OR ~ IT WITH THE NEGOTIATING BANK.
卖方收到已经承兑的汇票后，他可保留它直至到期，也可向议付行贴现。
29. DISHONOR N./VT. 拒付（支票、汇票、票据等）
THE PAYING BANK SENT US A NOTICE OF ~. 付款行寄来一份拒付通知书。
30. DISINFLATION N. 反通货膨胀
31. DISPLAY VT./N. 展览，陈列；展销；显示
THE COMPANY AGREES TO BUILD FACILITIES AND ROOMS FOR THE ~ OF THE MERCHANDISE.
公司同意增添各项设备和房间作为商品陈列之用。
32. DISSOLUTION N. 解除（契约）；解散
33. DISTRAIN N. 为抵债而扣押
34. DISTRIBUTE VT. 分发，分配；分布
AS WE ARE AMONG THE LEADING DEPARTMENT STORES IN THAT REGION, YOUR LIGHT INDUSTRIAL PRODUCTS CAN BE EASILY ~D THERE.
由于我们是那地区最大的百货公司之一，因此你方轻工业品极易在那里销售。
35. DISTRIBUTION N. 分发，分配；分布
THE COMPANY IS WILLING AT THE OPERATOR'S REQUEST TO JOIN IN CREATING A NEW OUTLET FOR THE ~.
公司愿意应经营者的请求共同为经销业务开辟一条新销路。
36. DIVIDEND N. 股利，股息，红利
PROFITS OF THE JOINT STOCK COMPANY SHALL BE DISTRIBUTED AS ~S TO THE SHAREHOLDERS.
股份公司的利润应作为红利分配给股东。
37. DOCKING N. 扣工资
38. DOLE N. 失业救济
39. DOWNPAYMENT N. 预付定金；分期付款
40. DRAFT N. 草稿，草图；汇票 VT. 起草
YOU MAY GET MONEY FROM PARIS TO ROME BY ~ IF YOU NEED.
如果你需要，你可以汇票方式把钱从巴黎调拨到罗马。
41. DRAWBACK N. 收回税款，退税
DRAWBACK SCHEMES CAN ALLOW FOR THE REMISSION OR ~, OF IMPORT CHARGES LEVIED ON IMPORTS THAT ARE CONSUMED IN THE PRODUCTION OF THE EXPORTED PRODUCT.
退税计划允许对出口产品生产所消耗的进口征收的进口费用进行减征或退税。
42. DRAWING N. 图画，图样，素描；提款；提存
THE NEGOTIATING BANK IS TO ADVISE ALL ~S UNDER THIS CREDIT BY TELEX TO THE ESTABLISHING BANK. 议付行须将本信用证项下的一切提款用电传通知开证行。
43. DUE A. 预定的；应付的；到期的；应有的
WE HAVE RECEIVED THE REMITTANCE, BUT HAVE TO POINT OUT THAT 600 US DOLLARS IS STILL ~.
我们已收到汇款，但必须指出还应支付我们600美元。
44. DUMP VT. 倾倒；倾销
A PRODUCT IS TO BE CONSIDERED AS BEING ~ED, I.E., INTRODUCED INTO THE COMMERCE OF ANOTHER COUNTRY AT LESS THAN ITS NORMAL VALUE.如果某产品以低于正常价格进入另一国商业领域，即被视为倾销。
45. DUTY N. 职责；义务；税
IF YOU ARE IN THE ENTREPOT TRADE AND RE-EXPORT GOODS, YOU CAN GET BACK THE ~ YOU PAID WHEN YOU IMPORTED.
如果你经营转口贸易或再出口货物，你可拿回进口时所付关税。
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