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1、2.accounts payable 应付账款公司与供货商交易时因其延长信贷而产生应付账款。Accounts payable is created when a firm deals with supplies who extend credit.3. accessory apartment 附属房(个人独立住宅中供出租的多余房屋)In other countries,accessory apartments are not just tolerated but encouraged.在其他国家,租用附属房不仅被允许而且受到鼓励。4.accommodation address 临时通信地址Pl

2、ease write to my accommodation address.请把信寄到我的临时通信地址。5. accounts receivable 应收账款Assets include cash, accounts receivable, inventory, property ,equipment and patents.资产包括现金、应收账款、待销存货、产权、设备及专利。1. acid test 决定性的考验The acid test is whether or not somebody will actually buy the product.决定性的考验在于是否确实有人会买这种产

3、品。2. Achilles heel 原意为阿基里斯的脚踵,引申为致命弱点。However, an Achilles heel can usually be found that allows the headhunter to persuade them that they are, in fact, wanting to change.但是,猎头公司总有办法找到他们的致命弱点,并利用来说服他们,使他们相信自己实际上是有改变现状的想法。3. act of God 不可抗力,天灾The insurance policy does not cover acts of God.这份保险单承保范围不

4、包括天灾。4. added value 增加值,增值An important aspect of marketing goods like CD players and televisions is possible added value, such as free videos or CDs.推销像CD播放机和电视机这样的商品很重要的一点也许是使其增值,比如免费赠送录像带或CD片等。5. Additional Benefit Funding 附加福利基金(专款)You will be able to use as much as you like of your Additional Be

5、nefit Funding to “buy” benefits.员工可以任意使用附加福利基金“购买”自己喜欢的福利项目。1. administrative expenses 行政管理费用The secretarys salary and expenses incurred in the office are shown as administrative expenses.秘书的工资及诸项办公支出用行政管理费用表示。2. address book 通讯簿切记在通讯簿里记下所有人的名字。Make sure you have everybodys name in your address book

6、.3. administration charges 行政管理费If youre just starting up, many banks offer special packages with no administration charges for the first year.许多银行为新客户提供第一年免收管理费的一揽子优惠条件。4. advance publicity 前期宣传The product has sold well considering it was not given much advance publicity.鉴于前期宣传不够,该产品的销路已算不错。5. adva

7、nced orders 预定货量The development of the game has taken two years but advanced orders are impressive.开发制作该游戏软件长达两年,但预定货量十分喜人。1. application money 认购新股款项Application money must be returned with the application form.认购新股款项必须随同申请表交回。2. arrival notice 到货通知(由承运人发给收货人)We have not yet received the carriers ar

8、rival notice.我们尚未接到运涔 镜牡交跬 ?/P3. apple polishing 逢迎,拍马(指为了自我利益吹捧上司的行为)Other employees didnt like him and believed that his recent promotion was more the result of his apple polishing than his actual achievement .员工们不喜欢他,认为他近来的提升更多是因为他会溜须拍马,而不是工作业绩。4. approach to dialogue 谈话方式Different languages have

9、 their own approach to dialogue .不同语言有各自不同的谈话方式。5. A share A股股票(持有者没有投票权的普通股票)But the A shares, off limits to foreign investors, were still among the best performers.但仅对国内投资者发行的A股股票,仍表现上佳。1. job centre 职业介绍中心In Britain, there are many job centres set up by the government in towns and cities where pe

10、ople can look for jobs or ask for advice on finding jobs.英国的大小城市中有许多职业介绍中心,它们由政府设立,提供就业信息和相关咨询。2. job brief 简要工作布置WorkSet replaces the often static job description with a more dynamic short-term job brief.定工制用一种更加灵活多变的短期简要工作布置替代了常常是静止不变的工作性质说明。3. jet lag 飞机时差反应After flying across time zones people o

11、ften suffer from jet lag .经过跨越时区的飞行后,人们常常会有时差反应。4. job dissatisfaction 缺乏工作满意感Other reasons given for job dissatisfaction included uncooperative colleagues, lack of clear objectives and too much resposibility .缺乏工作满足感的其他原因包括同事不合作,目标不明确,以及所承担责任太重。5. job description 工作性质说明,职务说明Job Description tells th

12、e duties attached to this post.“工作性质说明”这一栏阐述该岗位的职责。1. job satisfaction 工作满足感The position is badly paid but it gives lots of job satisfaction.这一职位报酬很低,但是给人很大的满足感。2. job prospects 就业前景就业前景好坏很大程度上取决于面试技巧。Your job prospects are largely dependent on your interview skills.3.job opportunity 就业机会Job opportu

13、nity in Ireland are greater than in many other European countries .爱尔兰提供的就业机会比欧洲许多其他国家都多。4. job sharing 轮岗制、工作分摊制Job sharing is introduced to allow partners to share the same position .实行工作分摊制使一份工作可由多人分担。5. job title 工作职务Please write your name、address and job title on this form.请在表格上填写你的姓名、地址和职务。1.

14、keyboard skills 打字技能On his CV he calls he has good keyboard skills.在履历表中他提到自己具有熟练键盘操作技能。2. keep-fit market 保健市场保健市场的兴旺,有利于高能量饮料及健怡饮料的销售。Growth in the keep-fit market was good for sales of energy drinks and Diet drinks.3. keyboarder 录入员、键盘操作员She was employed as a keyboarder.她被雇用当录入员。4. key pal 键友,以电子

15、函件的方式进行交流的伙伴。随着电子函件的普及,将有越来越多的传统笔友演化为键友,因为人们不再用笔,而是靠敲击键盘进行书信来往。5. keynote speaker 主题发言人、大会发言人He was invited to be the keynote speaker at the international management conference.他受到邀请在国际管理大会上作主题发言。1. knocking copy (在广告中对竞争对手产品进行批评的)诋毁性广告文字The advert containing knocking copy has been withdrawn.这则含有诋毁竞

16、争对手产品字眼的广告已经被撤回。2. know-how 专门技术、关键技术These products are the perfect combination of superb design and technological know-how.这些产品将精美设计与专利技术完美地融合在一起。3. key card system 钥匙卡系统(在酒店、公寓中一种由电脑控制的开锁系统)Many hotels are trying to increase security by using a key card system which records every time a lock is op

17、ened and by whom许多酒店试图通过使用钥匙卡系统提高客房安全,这种系统能自动记录每次开锁以及开锁人的情况。4.knowledge management 知识管理(用来指企业和机构怎样确认和管理各种情报资源,以达到商业上的目标,这些资源包括来自各种渠道的资讯,雇员共有的技术和使用的手段,甚至是林林总总的规章和程序)。5. knowledge of the business 专业知识For leaders, knowledge of the business means good knowledge about the company, industry and technical

18、matters.对领导者而言,专业知识意味着对本公司、本行业及其技术有很好的了解。1.leadership training 领导技巧培训Its a good idea to invest in a month or two of leadership training.花上一、二个月的时间参加领导技巧培训,是个不错的主意。2.legal action 法律诉讼Employers must take sufficient steps to protect non-smoking employees from tobacco smoke or they might be faced with l

19、egal action.雇主必须采取足够措施,保护不吸烟员工免受香烟损害,否则他们将有可能面对法律诉讼。3.ledge book 分类账All aspect of bookkeeping are covered, including sales and ledge books, petty cash and final accounts.课程内容涵盖了记账的所有方面,包括销售额和分类账,小额现金及决算账目。4.lecture theatre 梯形教室,梯形报告厅5.legal aid 法律援助She was eligible for legal aid.她有资格获得法律援助。1.lay off

20、 使下岗No one will be laid off without the full agreement of the trade union.未经工会一致同意,谁也不会下岗。2.latent demand 潜在需求在许多情况下,往往有相当一部分人对尚未问世的产品或服务有一种共同的需求,这被称作潜在需求。In many cases, a substantial number of people share a need for a product or service that does not yet exist. This is called latent demand.3.law o

21、f large numbers 大数定律(随机现象中的基本规律)4.leaderless group discussion 无领导群体讨论5.lay-over (旅行中途的)短暂停留Long lay-overs and flight delays play havoc on your bodys sleep cycle.长时间的中途逗留和航班延误会使你的身体睡眠周期产生混乱。1.letter of application 申请函、求职申请书We have received over 2000 letters of application for the job.我们已经收到2000多封申请该职

22、位的来信。2.letter of rejection 回绝函About one month after he sent the application, he got a letter of rejection.寄出申请的一个月后,他收到一封回绝函。3.letter opening machine 拆信器A letter opening machine cuts open envelopes of letters received.用拆信器来拆开收到的信件。4.letter of intent 意向书(表明诚意要做某事的正式文件,但不属于承诺或合同)5.letter quality print

23、er 优质字符打印机(能打印出清晰字体,适合商务通信)Make sure you use the letter quality printer to print out those letters.请务必使用优质字符打印机打印这些信件。1.letter of credit 信用证,简称L/CLetter of credit, which may be either revocable or irrevocable, relates to the liability of the issuing bank.“可撤销的”或“不可撤消的”信用证与开证银行责任有关。2.lime scale 水垢In

24、some areas of the country the water is hard and leaves lime scale on baths.在这个国家的有些地方,水是硬质的,会在浴缸里留下水垢。3.line and staff management 分线业务及人事管理(大型机构的一种管理体系,分别有业务经理和行政经理,前者负责经营、销售等主要业务,后者负责后勤业务)4.life assurance 人寿保险5.level off 达到平衡、稳定From the beginning of July to the end of October, sales figures fluctua

25、ted slightly and then levelled off in November.从7月初到10月底,销售数字有轻微波动,但是在11月保持了稳定。1.line manager 直属经理、业务经理、部门经理The line managers are responsible for the main activities of the company such as manufacturing and sales.业务经理负责公司制造、销售等主要业务。2.liquid assets 流动资产流动资产指容易变现的公司资产。Liquid assets are wealth that can

26、 easily be changed into cash.3.listed company 上市公司A listed company is a company whose shares are quoted on a stock exchange.所谓上市公司指的是其股票交易所挂牌交易的公司。4.line graph 线形图、曲线图5.literary agent 作者对外事务代理人(替作者与出版社商联系出版、销售、翻译等事宜,从中收取佣金)She was working as a literary agent.她的工作是作者对外事务代理人。1.living wage 基本生活工资Each l

27、aid-off worker can receive a living wage.每个下岗工人可领取基本生活费。2.loan portfolio 贷款组合The course will be particularly useful for experienced staff with day-to-day administrative responsibility for loan portfolios.对从事贷款组合业务日常管理的有经验的员工来说,这门课程特别实用。3.loans department 信贷部This course looks at the administrative fu

28、nctions of a banks loans department.这门课程针对银行信贷部的管理功能。4.local agent 当地代理商5.local adaptation 本土化Potential risk refers to the degree of local adaptation required.潜在风险指本土化要求程度。1.local office 当地办事处,本土办事处In countries where we do not have local offices, we usually have local agents.在没有设立公司自己本土办事处的国家,通常有当地代理商。2.log book 工作记录本Any such complaints should be recorded in the companys Health and Safety log book.所有这些投诉都应记入公司的健康安全工作

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