《GMAT800分商业管理词汇》  共1350词	Wordlist    Home
序号 英语 English Meaning 国际音标 Phonetic 汉语 Chinese Meaning

1	abatement		n. 减少,减轻,缓和

2	abatement of action		停止诉讼；失效

3	abatement of nuisance		消除嫌疑

4	abatement of taxes		减税

5	abeyance		n. 中止,暂搁,停止

6	in abeyance		悬而未决，犹未定夺

7	abnormal		a. 反常的,不正常的,不规则的

8	abnormal depreciation		非常折扣

9	abnormal item		非常项目

10	abnormal shrinkage		非正常损耗

11	abnormal spoilage		非正常损失

12	absolve		v. 宣告...无罪,赦免

13	absorb		v. 吸收,吸引...的注意,使全神贯注

14	absorbed burden		分配间接费用，已分配费用

15	absorbed cost		已吸收成本，已分摊成本

16	absorb overhead		已分配间接费用

17	absorption account		分摊帐户，附属帐户

18	absorption costing		全部成本计算法

19	abstract		n. 摘要; a. 抽象的; v. 摘要,抽炼

20	abstract of account		帐目摘要

21	abstract of posting		过帐分类表

22	abstract of title		产权说明书

23	accept		vt.接受,同意,承担(责任等)

24	accept as payment		答应付款

25	accept bail		同意保释

26	allow bail		允许 保释

27	take bail		履行保释

28	accept for employment		同意雇佣

29	acceptance		n. 接受,容纳,承诺,验证

30	acceptance bill		承兑票据

31	acceptance check		验收

32	acceptance contract		承兑合同

33	acceptance credit		承兑信用，承兑信用证

34	acceptance draft		承兑汇票

35	acceptance in black		不记名承兑

36	acceptance inspection		承兑验收

37	acceptance ledger		承兑票据分类帐

38	acceptance payable		应付承兑票据

39	acceptance receivable		应收承兑票据

40	access		n. 通路,进入,使用之权; v. 存取

41	access card		信用卡；赊购卡

42	access capability		存取能力

43	access to market		进入市场

44	accident		n. 事故,意外的事

45	accident at work		工伤事故

46	accident benefit		意外保险金

47	accident cost		意外费用，事故支出

48	accident hazard		意外风险

49	accident insurance		意外保险

50	accident fluctuation		意外变动

51	accommodation acceptance		融通承兑

52	accommodation bill		融通票据；融通汇票

53	accommodation draft		融通票据；融通汇票

54	accommodation endorsement		融通票据背书

55	accommodation kite		欠单；空头支票

56	accommodation note		融通票据

57	accommodation paper		融通票据

58	account		n. 帐目,报告,估计; v. 叙述,解释; n. 利益,好处

59	account balance		帐户余款(续余)

60	account balanced		结平的帐户

61	account book		帐簿

62	account classification		帐户分类

63	account closing procedure		结帐程序，结帐手续

64	account current		往来帐户，往来帐单

65	account day		结帐日，交割日

66	account in arrears		积欠帐目

67	account in transit		未达帐，在途帐

68	account not in order		帐目不清

69	account purchase		赊购

70	account rendered		结欠清单

71	account payable		应付帐款

72	account receivable		应收帐款

73	account settled		决算，付讫

74	accountability		n. 有责任,有义务

75	accounting		n. 会计

76	accounting convention		会计惯例

77	accounting documents		会计凭证

78	accounting evidence		会计凭证

79	accounting entity		会计主体

80	accounting entry		会计分录

81	accounting on accrual basis		权责发生制；收支应计会计制

82	accounting on cash basis		现金收付制，收付实现制

83	accounting treatment		会计处理

84	accounting statement		会计报表

85	accrue		v. 自然增加,生

86	accrued basis		应计制

87	accrued dividend		应计股利

88	accrued expenses		应计费用

89	accrued income		应计收益

90	accrued items		应计项目

91	accrued payroll		应计工资

92	accrued revenue		应计收入

93	acid ratio		流动比率，酸性测试比率

94	acid test		酸性测试，资产流动性测试

95	acknowledgement		n. 承认,确认

96	acknowledgement of acceptance		收据，收条，回执

97	acknowledgement of receipt		收据，收条，回执

98	acknowledgement of debt		确认债务

99	acknowledgement of order		接受订货

100	acquisition		n. 获得,所获之物

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