常见商务词汇
A
1. abatement n. 减（免）税，打折扣，冲销
The purchaser shall not be entitled to any abatement 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 absorbed 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 accepted 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 acceptance 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 accommodation of 15,000 dollars.
我已获得1.5万美元的贷款。
6. account n. 叙述，说明，帐目，帐户 vt. 说明，解释（原因等）
The account will be used for payments under L\C, collections and remittances.
本帐户用于L\C、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 accounting, 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 actuals.
所有不能从固定费用中收回的成本应用你方现货加以补偿。
9. administration n. 管理，经营，行政机关，政府
Some limited companies have grown too large, with resulting difficulties of administration.
有些有限公司扩展太大，造成管理困难。1
10. adulteration n.
11. advance vt.
12. advertise v.
13. affiliate v.
14. affix n.
15. aftermarket n.
16. agency n.
17. agent n.
18. aggregate a.
19. agreement n.
20. alienation n.
21. alienator n.
22. alienee n.
23. allocation n.
24. alms n.
25. amendment n.
26. amortization n.
27. amount n.
28. annuity n.
29. application n.
30. apply vt.
31. appraisal n.
32. appreciate v.
33. appreciation n.
34. appropriate n.
35. arbitrage n.
36. arrear n.
37. arrestment n.
38. article n.
39. assessment n.
40. assessor n.
41. asset n.
42. assign v.
43. assignment n.
44. attorney n.
45. auction n./vt.
46. auditing n.
47. avail n.
48. average n./a./v.
embezzle vt. 贪污，盗用，挪用（公款、公物等）
She embezzled several thousand dollars and was fired by her company.
好贪污了数千美元，被公司解雇了。
Enterprise n. 事业心，企业（单位）
I admire their enterprise in trying to start up a new businesss.
我钦佩他们想开办新公司的创业精神。
Evasion v. 逃避，偷漏（税） n. 回避，逃避
Legal non-payment of tax is called “tax avoidance”, illegal non-payment is “tax evasion”.
合法的不交税叫“避税”，非法的不交税叫“逃税”。
Excise n. 国内商品（烟，酒）税，消费税
Cost will include cost of goods, including sales or excise taxes.
成本包括货物的成本，包括销售税或国内消费税。
Exemption n. 豁免，免税额
Is your company entitled to a reduction or exemption from corporate income taxes in respect of the income earned on the exports?
对这笔出口所得的收入，你公司有资格获得公司所得税的减免吗？
Expediter n. 稽查员
Financing n. 筹资，资金供应
Export financing is an important aspect of international trade.
出口融资是国际贸易的一个重要方面。
Floorwalker 巡视员
Forfeit n. 罚金，罚款 v. 丧失，没收，失去
If you didn’t return the TV to the store within a week, you forfeit your right to get the money back.
如果一星期内你不将电视机退回商店，那么你就丧失了索回货款的权利。
Franchise n. 特许，特权，专营权，特许权
Franchiser n. 给别人经营联营特许权的公司或制造厂
Franchisee n. 特许经营人
Future n. 期货，期货交易
Traders seemed happy with the start made by the white sugar futures contract.
商人们似乎对白糖期货合同的启动感到高兴。
Giroback n. 转帐支票
Glut n. 存货过多，供过于求
Prices fell because of the glut timber on the market.
Grace n. 优美，优雅，宽限
The deferred payment shall be effected within four years including one year grace period and at an annual rate of 9% in 12 equal consecutive installments.
延期付款期限为4年，包括1年的宽限期，按9%年率，分12次平均连续支付。
Graft n. 贪污，受贿，不义之财
He rose to power though graft and corruption.
他通过贪污贿赂掌了权。
Grant-in-aid n. 财政补贴
Gravy n. 利润，容易赚到的钱
Haggle vi. 讨价还价，争论不休
After two day’s haggling the contract was signed.
经过两天的讨价还价，合同签订了。
Honor n. 承兑
The most unsatisfactory feature of the D/P form of transaction is the possibility of the buyer or his banker refusing to honor the draft and take up the shipping documents.
付款交单方式令人最不满意的特点是买方或其银行拒绝付款赎单。
Hover vi./n. （价格）盘旋
Since May 1995, the monthly deficits have hovered around the $10bn mark.
自1995年5月以来，每月的赤字一直在100亿美元这一指标上下徘徊。
Huckster n. 零售商（沿街叫卖的）小贩，商业广告员
Hyperinflation n. 恶性通货膨胀
Hypothecation n. 抵押
Illicit a. 非法的，禁止的
Immunity n. 优惠，免除，豁免，豁免权
Foreign diplomats are given immunity from taxation.
外国的外交人员免予交税。
Impost n. 税，进口税，关税
The prices quoted above do not include any taxes, duties, imposts and any other charges of any kind which may be levied.
上述报价不包括税款、关税、进口税及其他各种可能征收的费用在内。
Increment n. 增值，增价，提薪，增加工资
His wages are $350 a week, with an increment of $20 for each year of service.
他的周薪为350美元，每工作一年增加20美元。
Indentor n. 国外订货商
Indulgence n. 付款延期
Industrialist n. 实业家
Inflatee n. 通货膨胀受害人
Inscribing n. 注册，买或卖股票，登记
Inscription n. 证券持有人的登记
Intermediary n. 中间人，中间商，调解人
He acted as an intermediary in the dispute.
他在这场争执中充当调解人。
Interpool n. 国际联营
IOU（= I owe you） n. 借据
Irregular n.(pl.) 等外品，有小缺陷的商品
Jobber n. 批发商，经纪人，股票买卖经纪人
Warehouse clubs buy directly from manufactures, eliminating jobbers and wholesale middlemen.
仓储协会直接从厂家购货，免除了批发商等中介环节。
Jobholder n. 有固定职业者，公务员，政府雇员
Job-hop vi. 经常换职业
Junk n. 无用，无价值的东西，废物
For years the company has been shipping us junk and expecting us to sell it.
多年来公司给我们提供的都是劣等货，指望我们卖出去。
Kickback n. 酬金，佣金，回扣
Killing n. 巨额利润，突然赚大钱，发大财
He made a killing in railway securities.
他在铁路股票上发了大财。
Kite-flyer n. 开空头支票者
Leaseholder n. 租赁人，承租人
Leaser n. 出租人
Loaner n. 债权人
Loanee n. 债务人
Loco n. 当地交货
Markdown n. 减价，标价商品价格
Markup n. 提高标价，成本加价，毛利，赊账
Some food items are given a 70% markup between producer and supermarket.
Mature a. 成熟的，考虑周到的，到期的
You may rest assured that the draft will be duly honored when it falls mature.
请放心，汇票到期时定予及时兑付。
Maturity n. 成熟，到期日，偿还日
We do not think the time for negotiating sole agency has come to maturity.
我们认为商谈独家代理的时机尚未成熟。
Mediator n. 调解人，中介人
Mismanage v. 管理不善
Moonlight n.v. 兼职，同时兼两份工作或职业
She moonlights as a dancer in a hotel.
Mortgage n. 抵押，抵押契据
Bonds may be secured by mortgage on some specific property.
债券可以以某些特别财产作抵押担保。
Multiplexing n. 连锁商店，多路传输
Nepotism n. 任人唯亲，裙带关系
Obligee n. 债权人，权利人
Obligor n. 债务人，欠债者
Override n. 佣金
Patron n. 赞助人，资助人，老顾客，主顾
As a regular patron, you are entitled to a 5% discount.
作为老主顾，你可以享受5%的折扣。
Payroll n. 工资表，发放工资额，在册职工人数
She’s been on the payroll for nearly 20 years.
她在职已经有近20年了。
Peculate vt. 挪用公款，盗用，贪污
Peg n. 稳定价格，限定
This country’s currency is pegged to the U.S. dollar.
这个国家的货币汇率与美元挂钩。
Perk n. 额外津贴，赏钱，小费
He was offered a company car as a perk.
Premium n. 奖金，盈利，保险费，益价
Please do your utmost to insure the goods at the lowest possible premium.
请尽量想办法以最低保险费投保。
Prestige n. 信誉，威望，声望
They have other means of acquiring wealth, prestige and power.
Proprietary n. 财产权，所有权
Proprietorship n. 独资企业
Proxy n. 代理权，代表权，（对代理人的）委托书，代理人
He made me his proxy. 他让我做他的代理人。
Rally n./v. 价格止跌，回升
Stocks rallied after brief uncertainty.
股票价格经过短暂的不稳定之后又回升了。
Ransom n. 赎金 vt. 赎回，赎出
The graduated income tax and death duties are no more than a fair ransom paid by the rich.
累进所得税及遗产税只不过是富人缴纳的一种公平特权税金。
Ratal n. 纳税额
Rating n. 估价，财产评估
The rating officer decided the value of a property.
财产估价员给一项财产确定价格。
Ration n. 定量配给
In the 1950s and 1960s, this country put into effect the policy of ration export.
在50年代和60年代间，这个国家实行限额输出政策。
Rat race n. 商业竞争，事业竞争
Reconcile v. 对帐，使一致
The period of their validity must be reconciled with the terms of payment and delivery date (shipment date).
有效期必须与付款条件和交货期（装船期）相一致。
Referee n. 仲裁人，调解人，裁判员，介绍人
He gave the name of his boss as a referee.
他说出他老板的姓名，作为他的介绍人。
Requisition n. 正式订购，订购单
What is the number of your latest requisition?
你最近一次订购单号码是多少？
Revive v. 振兴，重振
The government is introducing measures to revive trade.
政府正在采取措施来振兴贸易。
Rocket n. 火箭，vi. 飞速上升
The prices of the shares may rocket or plummet within one day.
股票的价格有可能在一天内飞速上升或骤然下降。
ROI(=return on investment) n. 投资收益率
Roundsman n. 推销员，稽查员
Sack n. 麻袋，大包，vt. 解雇
The General Manager has decided to sack his assistant for incompetence.
Satiety n. （市场的）充分供应，饱和
Seizure n. 没收，占有，抵押
Shoestring n. 小额资本，零星资本 a. 小本经营的，小规模的
He started his business on a shoestring and built it up.
他开始创业时只有极少的资金，然后逐步发展起来。
Slash
The new president slashed the defense budget by almost 30%.
新总统大幅削减了将近30%的国防开支。
Sluggish adj. 萧条的，停滞的
The sharp reduction in the deficit was attributed to a strong surge in exports and a reduced level of imports caused by sluggish domestic demand.
赤字的急剧缩减归功于出口额的猛涨和国内需求不振所造成的进口额下降。
Slump n. 暴跌，经济衰退期
The recent slump in the market here makes it unavoidable for us to cancel the remainder of our order.
最近本地市场行情暴跌，使我们不得不撤销定货中的剩余部分。
Snip n. 便宜货，廉价货
Solvent a. 有偿还能力的
All merchandise on hand and in warehouse shall be insured by Party A with solvent companies against loss by fire.
手头和库存的货物应由甲方通过有偿还能力的保险公司予以火灾保险。
Sop n. 贿赂
Speculation n. 投机买卖
This measure would reduce the pool of currency available for speculation against the dollar.
Spiral n./v. 螺旋式上升
They are caught in an inflationary spiral of rising prices and wages.
他们陷入物价和工资竞涨的通货膨胀恶性循环之中了。
