提示：詞彙安排順序是採用字母順序說明，以便彙總。
absenteeism [] (n.) regular absence from work曠工
[例] If motivation decreases, absenteeism is likely to increase.
account executive (n.) an advertising executive who looks after a particular client（廣告或服務業）業務經理
[例] Jack is the account executive of this advertising company.
accounts payable a list of amounts owned to a business to suppliers of goods and services 應付帳款
[例] add an entry to accounts payable
accountancy [] (n.) work of an accountant會計工作
[例] At the end of a year, the accountancy of a big company is always very burdensome.
accountant [] (n.) person qualified to keep a company’s accounts會計師（員）
[例] To be a good and competent accountant, accounting principle should be strictly followed.
accounts [] (n. pl) financial records of a business帳目
[例] The bank would like to see the accounts.
accounts receivable應收賬款
accounts payable 應付賬款
acquire [] (v.) buy, obtain購得、佔有
[例] We acquired a company, shares, etc.
[同義詞] obtain, get, procure
acquisition [] the act of acquiring 收購
[例] The good news from TCL: the acquisition of Schneider!
[同義詞] merger, takeover
administration [] (n.) organization and control of a company經營、管理
[例] The administration power of a company also shows the internal control of the company.
[同義詞] management
administer [] (v.) organize, control: 管理
[同義詞] manage
after-sales service (n.) service offered by a supplier to a customer to maintain or repair the product supplied售後服務
[例] Nowadays many enterprises began to compete in the field of after-sales service.
against all risks (adv.) (of a marine insurance policy) providing insurance for all types of loss or damage全保險.
[例] We insuranced the cargo against all risks.
agent [] (n.) person who represents a company代理（商）
[例] Our company’s agent in Middle East has developed a widespread and mature business there.
[同義詞] representative, deputy
allocate [] (v.) give money or other resources in certain proportions分配
[例] In the budget we allocated most of the money to marketing.
[同義詞] assign, designate, allot
allowance [] (n.) something, such as money, given at regular intervals or for a specific purpose津貼
[例] An expenses allowance is paid monthly to each trainee.
Housing allowance 住房津貼
Dressing allowance 服裝津貼
Education allowance 教育津貼
anti-dumping (adj.) of ways in which a country protects its economy by preventing other countries from dumping in it. 反傾銷
[例] anti-dumping laws
application form (n.) pre-printed form to make a request for a job申請表
[例] Please fill in this application form at first.
appoint [] (v.)choose someone for a job任命
[例] We have decided to appoint a new sales manager.
[同義詞] assign, designate
appointee [] (n.) person chosen for a position or job被任命者
[例] He is lucky to be the appointee of this project.
appointment [] (n.) 1. choice of someone for a new job任命
[例] The appointment of area financial controller implies he has been promoted.
2. arrangement for a meeting約定（會議）
[例] We fixed an appointment at four o’clock.
arbitration [] (n.) process of settling a dispute仲裁
[例] We shall have to resort to arbitration.
[同義詞] judgement, adjudication
asset [] (n.) something of value which is owned by a company資產
[例] Their company’s major asset is its property.
[同義詞] property
associate company (n.) a company of which more than 20%, but less than 51% of the share capital is held by another company .聯營公司
[例] This firm is an associate company , not a holding company.
current assets (n.) assets in daily use by a business 流動資產
fixed assets (n.) property and machinery固定資產
[例] Plants and machines are fixed assets.
frozen assets (n.) assets which cannot be sold, usually because there is a dispute凍結資產
intangible assets (n.) assets which cannot be seen (such as goodwill, patents etc.)無形資產
liquid assets (n.) cash or bills which can be easily converted into cash流動資產
[例] The amount of liquid assets is important to a company.
tangible assets (n.) assets which can be seen (such as property, machinery etc.)有形資產
ATM (n.) automatic teller machine 自動取款機
[例] You can draw cash from any ATM at any time in Shanghai by using this Visa Card.
[同義詞] cashpoint
audit [] (n.) examination of the accounts of a company審計
[例] We require an audit confirmation from your account opening bank.
auditing [] (n.) official process of checking the accounts of a company to see if they represent a true picture審計
[例] The bank is under its annual internal auditing.