absorb
v. ①承受，承担 ②支付 ③并吞，兼并，吸收
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 absorbthose small enterprises.
在兼并小企业上，他们存在分歧。
abstract
n. ①概要，摘要 ②清单v. 摘要，节略
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。
acceptor
n. 承兑人，受票人
例:
The bill of exchange was signed by the acceptor.
汇票由承兑人签字。
access
n. ①接近（或进入）的机会，享用权 ②市场销路 ③进入市场
v. ①使用 ②获取，使用科技手段取得（货物或信）
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。
accommodation
n. ①设施 ②住宿 ③贷款
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。
account
n. [会计] 账户；解释；[会计] 账目，账单；理由
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
account executive
（广告公司）客户经理
account for
解释，说明
例：
1.He paid the money into his bank account.
他把钱存在他的银行账户上。
2.Please charge it to my account.
请记入我的账户。
3.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。
4.All the accounts of the firm were certified as correct.
公司所有账目被证明为正确无误。
5.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。
6.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。
accountancy
n. ①会计工作 ②会计职务
business accountancy
商业会计
economic development accountancy
经济开展会计
accountant
n. 会计，会计师，会计员
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
accruals
n. ①增值 ②获利，利息 ③自然增长
the accrual of interest 利息积累
例：
1.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。
2.Accrual has been allowed for.
自然增长已予以考虑。
accumulate
v. 积累，累积
accumulated dividends
积累股利
accumulated profit
累积盈利；滚存利润
例：
1.My savings are accumulating interest.
我的储蓄在累积利息。
2.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
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