剑桥商务英语BEC中级词汇精选.doc

剑桥商务英语BEC中级词汇精选（14） arbitration ? n. 仲裁，公断 鉴定，检验 短语 refer to arbitration 交付公断 submit to arbitration交付公断 commercial arbitration 商务仲裁 obligatory arbitration 强制仲裁 price arbitration 公断价格，议价 quality arbitration 质量检（商）定 例 The issue has been taken to arbitration. 争议已提交仲裁。 They decided to settle the dispute by arbitration. 他们决定通过仲裁来解决争议。 The management refused to agree to arbitration. 管理层拒绝诉诸仲裁。 arrears ? n. 欠款 逾期债款 短语 arrears of interest 积欠利息 in arrears 欠债；欠人的，拖欠的 an account in arrears 拖欠债款的账户 例 I’m in arrears with the rent. 我拖欠租金。 asking price ? 索价，要价 例 I managed to get the full asking price of $2,000 for my car. 我已成功地以开出的全价2000美元把汽车卖出。 We shall always negotiate never pay the full asking price. 我们每次都讨价还价，从来不照付全价。 assemble ? v. 集合，聚集 装配 短语 assemble a machine 装配机器 assemble date 汇集数据 assembly-line 装配线，流水工作线 例 The staff assembled in hall. 员工们在礼堂集合。 assess ? n. 评定，估价 短语 assess tax on somebody’s property 对某人的财产征税 assess somebody’s efforts 评价某人的工作 例 The annual income of staff in this price was assessed at $900. 这地方的员工的年收入为900美元。 Damaged were assessed at 1000 RMB. 损失估计达1000元人民币。 ? ? asset ? n. 财产 资产 祥解 如股票、土地、建筑物、机器等属于个人或公司，尤指可变卖的东西。 短语 assets and liabilities 资产与负债 active assets 活动资产，有收益资产 alternative reserve assets 代用储备资产 capital assets 资本；（固定）资产 current asset 流动资产 fixed asset 固定资产 frozen asset 冻结资产 intangible assets 无形资产 liquid assets 流动资产 tangible assets 有形资产 例 The factory is the most valuable asset. 那家工厂是价值最高的资产。 The company was forced to sell off its assets. 那家公司被迫以低价出售资产。 assist ? v. 援助，协助 出席 短语 assist somebody with a task 帮助某人…… assist somebody to do something 帮助某人…… assist somebody in doing something 帮助某人…… assist at the ceremony 参加仪式 例 You will be required to assist Mrs. Smith in preparing a report. 你将要协助史密斯夫人准备一份报告。 We all assisted in repairing the computer. 我们都帮助修理计算机。 audit ? n. 查账，审计 v. 审计审核，查证或校正账目 短语 annual audit 年度查账 balance sheet audit 资产结算表审计 cash audit 现金审核 casual audit 临时审计，抽查账目 income audit 收益审计，收入查核 income statement audit