approval (n.) agreement批準

　　aptitude (n.) natural ability (to do a task)天資

　　[例] She had a high aptitude for business.

　　arbitrage (n.) the purchase of securities on one market for immediate resale on another market in order to profit from a price discrepancy套利

　　[例] He made big fortune by arbitrage.

　　arbitration (n.) process of settling a dispute仲裁

　　[例] We shall have to resort to arbitration.

　　[同義詞] judgement, adjudication

　　area (n.) region區(qū)域

　　[例] His sales area is the North East.

　　[同義詞] district, region, territory

　　arrears (n.) money which is owed and has not been paid on time到期未付帳

　　[例] The payment in arrears amounts to$100.

　　[同義詞] arrearage, debt, liabilities

　　arrival notice (n.) a note sent by a carrier to the receiver( consignee) saying that goods have arrived 到貨通知[例] After your receipt of the arrival notice from the carrier---COSCO, please arrange the picking-up of the goods at the dock.

　　artifical person (n.) a company considered as having a separate legal identity from the people who work for it, although some of these people will represent the will of the company 法人

　　[例] The company is regarded legally as an artifical person.

　　[同義詞] fictitious person, juristic person

　　as per (adv) according to根據(jù)

　　[例] As per your request that is made in your last mail, we are writing to confirm our point concerning the price.

　　asap as soon as possible 及早

　　[例] After the cargo reaches your dock,please inform us by fax or email asap.

　　assemble (v.)1. put (a product) together from component parts裝配

　　[例] After the internal innovation, the efficiency of workers’ assembling machines has greatly improved.

　　2.to bring or call together into a group or whole集合

　　[例] Ask your colleagues to assemble in the meeting room at 10:15.

　　assembly-line (n.) layout of workers and machines where the work passes from one worker to the next, usually on a moving belt, until it is finished裝配線

　　[例] All the workers should take care of the assembly line.

　　assembly (n.) putting (a product) together裝配

　　[例] We have automated assembly line.

　　assembly point (n.) a place where people should gather in an emergency.集合地點

　　assented stock (n.) an item of financial value, eg an ordinary share, that belongs to someone who has agreed to the conditions of a takeover bid 同意股票

　　assess (v.) estimate the value of估價

　　[例] The property was assessed at ￡20,000.

　　[同義詞] value, evaluate

　　assessment (n.) calculation of value估價

　　[例] a tax assessment

　　[同義詞] evaluation, appraisal

　　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

　　asset backing (n.) the total value of the assets of a company divided by the number of ordinary shares issues. 資產保證

　　[例] We must ensure a solid asset backing for our company.

　　associate company (n.) a company of which more than 20%, but less than 51% of the share capital is held by another company .聯(lián)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

　　at par ( adj/ adv) of a share or other security that has the same value on the market as the value written on the share itself 平價(市值等于票面值)

　　[例] She bought the shares at par.

　　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

　　attempt1.(n.) trial, effort努力、嘗試

　　[例] We have made an attempt to enter a new market.

　　2. (v.) try

　　attn (abbr) for the attentin of交由某人親啟

　　[例] He wrote ATTN Mr.Johnson. on the envelop.

　　auction (n.)the way of selling in which each item is sold at an open meeting to the person who makes the highest bid拍賣

　　[例] He sold his villa in the auction at 200,000 dollars.

　　auction (v.) to sell something to the person who makes the highest offer; sell something by auction拍賣

　　[例] His house was auctioned last week.

　　audio-conference (n.) a meeting with people who cannot all be together at the same time, using audio (telephone) equipment 電話會議

　　[例] The scheduled meeting has been cancelled for SARS, and we are planning to hold an audio-conference next week.

　　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.

　　auditor (n.) person who audits審計員

　　authenticate (v.) proof that something is real or true 認證

　　[例] You should ask a skilled attorney to authenticate the signature at the bottom of this document in case that it is a forged one.

　　[同義詞] certify

　　average1. (n.) the number which is calculated by adding several figures together and then divided by the number of figures均數(shù)

　　[例] The sales average has been around 250 units.

　　[同義詞] mean

　　2. (adj.) middle平均的

　　[例] the average price

　　averaging (n.) trading shares from the same company at different prices at the same time 股票平均買賣法

　　[例] Average can maintain the price of a security.

　　awareness (n.) being conscious of something知道

　　[例] He has no awareness about the transaction.

　　axe 1.(v) remove or dismiss somebody 解雇

　　[例] Several thousand of jobs will be axed next month due to the great depression.

　　[同義詞] dismiss ,sack, lay off ,fire

　　2.(n)removal or dismissal 解雇

　　[例] I will under the axe if I can’t reach the sales goal this year.