BEC中级词汇精选（1）absorbv. 承受，承担 支付 并吞，兼并，吸收短语be absorbed by 被吞并；为所吸引be absorbed in 全神贯注于；一心从事，热衷于例We will not absorb these charges.我们不能承担这些费用。The company will absorb all the costs.公司将负担一切费用。They have disagreement on whether or not to absorb those small enterprises.在兼并小企业上，他们存在分歧。BEC中级词汇精选（2）abstractn. 概要，摘要 清单v. 摘要，节略短语transit abstract 中转货物摘录abstract of posting 过账分类表make an abstract of 把的要点摘录下来例The secretary is included at the top of the report.秘书将演说做一摘要。A abstract is included at the top of the report.报告书前加上摘要。acceptorn. 承兑人，受票人例The bill of exchange was signed by the acceptor.汇票由承兑人签字。accessn. 接近（或进入）的机会，享用权 市场销路 进入市场v. 使用 获取，使用科技手段取得（货物或信）短语give access to 接见；准许出入access to market 进入市场的机会；进入市场例He has access to classified material.他有权使用已归类的材料。accommodationn. 设施 住宿 贷款短语book accommodation at a hotel 向旅馆预定房间luggage accommodation 行李舱accommodation address 临时通信地址例There traveling businessmen found accommodation at moderate terms.旅游的商人感到那儿的膳宿费是公道的。Please write to my accommodation address.请把信寄到我的临时通信地址。BEC中级词汇精选（3）n. 账户，会计账目 利益，优势 客户，指有着商业或信誉联系的顾客pl. 往来账目短语ask an account 请求付账；请求回答balance accounts 与结清账目；（跟某人）算账，（向某人）报复cook/doctor the accounts 【口】造假账on account (on credit) 以赊欠方式an open account 来往账目，未结算账目cast accounts 计算，算账for account of 为代理account payable 应付账款account receivable 应收账款cook/doctor the accounts 【口】造假账相关account executive （广告公司）客户经理account for 解释，说明例He paid the money into his bank account.他把钱存在他的银行账户上。Please charge it to my account.请记入我的账户。The salesman was visiting one of his most important accounts.推销员当时正在拜访一个主要客户。All the accounts of the firm were certified as correct.公司所有账目被证明为正确无误。I want you to account for each sum of the money you spent.我要你说明你所花掉的每一笔钱的用途。They were required to account for all expenses on a business trip.他们被要求说明出差的各项开支。accountancyn. 会计工作 会计职务短语business accountancy 商业会计economic development accountancy 经济开展会计accountantn. 会计，会计师，会计员短语chartered public accountant 注册会计师，特许会计师in-charge accountant 主管会计，会计主管员non-business accountant 非商业会计office accountant 总会计，复核员private accountant 专任会计人员，私用会计师professional accountant 会计师，专业会计师public accountant 会计师，公众会计师senior accountant 主任（高级）会计师accrualsn. 增值 获利，利息 自然增长短语the accrual of interest 利息积累例Interest will get accruals if you keep your money in a savings account.把钱存在储蓄账户里就会生息。Accrual has been allowed for.自然增长已予以考虑。accumulatev. 积累，累积短语accumulated dividends 积累股利accumulated profit 累积盈利；滚存利润例My savings are accumulating interest.我的储蓄在累积利息。The Accounts Department calculated losses accumulated over the past six months.财务部计算了过去六个月的累积亏损。BEC中级词汇精选（4）来源：考试大【考试大：中国最优秀的考试信息平台】2006/9/13achievev. 获得或达到 实现，完成短语achieve ones purpose 达到目的achieve success 获得成功例The company has achieved all its goals this year.这个公司今年已经实现了所有的奋斗目标。acknowledgev. 承认，公认，公证 感谢 确认（表示收到）acknowledge a deed 公证一项契约acknowledge (the receipt of) a letter 表示收到来信acknowledge the corn 【美俚】承认为事实，认输，甘拜下风acknowledge a favor 答谢所受到的关照He acknowledge that the purchase had been a mistake.他承认购买那东西是个错误之举。They have acknowledged receipt of the letter.他们已确认收到函件。acknowledgementn. 确认函件短语acknowledgement of debt 债务确认书例I didnt receive an acknowledgement of my application.我没有收到关于我的申请书的确认信。acquirev. 获得，取得 购入，取得所有权短语acquired surplus 额外收益（非来自日常业务）例It is out of necessity to acquire a good knowledge of business.学好商务知识十分必要。Madison plc. is hoping to acquire Rosewall Holdings.麦迪逊公共有限公司希望收购罗斯华尔控股公司。We seem to be acquiring a reputation for efficiency.看来我们正逐渐赢得高效率的声誉。acquisitionn. 收购 被收购的公司或股份短语cross-border acquisition 国外收益lump-sum acquisition of subsidiary stock 总价采购non-cash acquisition of subsidiary stock 以非现金资产取得子公司股本real estate acquisition 不动产购置stock acquisitions 股票购置例The acquisition of wealth usually takes time.获取财富总需要时日。The recession forced Fitzroy to sell some of his recent acquisitions.经济衰退迫使菲次罗伊出售部分最近收购的项目。He is a valuable acquisition to the team.他是队中一个不可多得的队员。BEC中级词汇精选（5）across-the-boardadj./adv. 全体，全面例The drop in sales applies across-the-broad.销售额全面下降。They have decided to increase prices by 4% across-the-board.他们决定全面提高价格4。actingadj. 代理的短语the acting manager 代理经理activeadj. 活跃的 流通的短语active capital 活动资本active market 交易频繁的市场active money 流通货币（相对于银行账户中的货币）例The recession has reduced the amount of active money.经济衰退已使流通中的货币减少。activityn. 业务类型 工作，业务具体活动pl. 领域 活动范围短语auxiliary activity 附属业务financing-activities 财务活动contributing cost activity 分成成本活动occupational activities 职业性活动operation activity 维护，保养；（设备的）运行actualadj. 真实的，实际的，确实的短语actual loss 实际损失in actual business activities 在实际商务活动