【正文】 v) offer to buy something at a certain price出價、投標[例] Those potential buyers of the pany bid against each other.takeover bid (n.) 出價收購 bidder [ 5bidE ] (n.) person who makes an offer投標人[例] The pany will go to the highest bidder.bill [ 5bidE ] 1. (n.) written list of money to be paid帳單[例] This bill does not include VAT.　2. (v.) send a bill to someone開帳單bill of entry (n.) a detailed list of goods prepared by the exporter or importer for examination by customs 報關單[例] I will prepare a bill of entry , together with other required documents for the declaration of this batch of imported goods.bill of lading(B/L) (n.) a document that shows details of goods being transported. It is a receipt from the transporter to the sender and entitles the receiver to collect the goods on billboard [ 5bilbC:d ] (n.) large roadside advertising poster（戶外）廣告牌[例] The billboard of KFC is obvious everywhere.billing [ 5biliN ] (n.)1. process of invoicing 開帳單 2. advertising。 advertising which is not paid for頁底的（廣告）[例] Belowtheline activities refers to sales promotion or marketing research which a marketing department buys directly.benchmarking (n.) to measure (a rival39。 (?) A5mErtaiz] (v.) to pay off a debt by saving money on a regular basis分期清償[例] The repayment of the bond is amortized in 5 years.analyse [ 5AnElaiz ] (v.) study in detail分析[例] We analysed the accounts.analysis [ E5nAlisis ] (n.) detailed study, investigation分析[例] The analysis report shows clear logics and integrity.analyst [ 5AnElist ] (n.) person who analyses分析家[例] His intelligence and diligence made him an excellent and acute marketing analyst.annual [ 5AnjuEl ] (adj.) yearly年度的[例] the annual accounts[同義詞] yearlyannual general meeting (n.) (AGM) a meeting of all the shareholders in a pany年度股東大會annul [ E5nQl ] (v.) to cancel something or stop it from being legally effective 廢除,取消[例] The contract was annulled.[同義詞] nullifyannulment [E`nQlmEnt] (n.) the act of canceling something or stopping it from being legally effective 廢除，取消[例] The disagreement of two parts resulted in the annulment of the contract signed at the very beginning of their cooperation.antedate [ 5Anti7deit ] (v.) to put an earlier date (on a document, letter, cheque, etc) than the date at the time of writing 倒填日期[例] To make this cheque legal, you should antedate it by 7days.[同義詞] backdateantidumping (adj.) of ways in which a country protects its economy by preventing other countries from dumping in it. 反傾銷[例] antidumping lawsapology [ E5pClEdVi ] (n.) an acknowledgment expressing regret or asking pardon for a fault or [例] a letter of apologyappeal [ E5pi:l ] 1. (n.) being attractive吸引力[例] This product has appeal for young people.[同義詞] attraction, charm2. (v.) be attractive to吸引人的[同義詞] attract, allureappendix [ E5pendiks ] (n.) a collection of supplementary material, usually at the end of a book附錄[例] to use an appendix for any information[同義詞] addendumapply [ E5plai ] (v.) ask for something (in writing)（書面的）申請[同義詞] We applied for a loan.applicant [ 5AplikEnt ] (n.) person who applies申請人[例] The applicant shows outstanding advantages among the candidates pool.application [ 7Apli5keiFEn ] (n.) act of applying申請application form (n.) preprinted form to make a request for a job申請表[例] Please fill in this application form at first.appoint [ E5pCint ] (v.)choose someone for a job任命[例] We have decided to appoint a new sales manager.[同義詞] assign, designateappointee [E9pCIn`ti:] (n.) person chosen for a position or job被任命者[例] He is lucky to be the appointee of this project.appointment [ E5pCintmEnt ] (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.appraisal [ E5preizEl ] (n.) calculation of the value of somebody or something 估價[例] Their appraisal of the necklace is about RMB 1,000.[同義詞] evaluation, valuation, assessmentappraise [ E5preiz ] (v.) to judge the value of somebody or something估價[例] They appraised it was only worth $1. [同義詞] evaluate, assessappraiser [ E5preizE ] (n.) person who judges鑒定者，估價官[例] Who will be the appraiser?appreciate [ E5pri:Fieit ] (v.) 1. be thankful for感激[例] I appreciated your help.2. understand理解[例] I appreciate your problems. in value增值[例] My shares have appreciated by 10%.apprentice [ E5prentis ] (n.) young person who is learning a skill學徒[例] Don’t listen to him. Jack is only an apprentice.[同義詞] learner, beginnerapprenticeship[ E5prentis7Fip ] (n.) period of time spent learning a skill學徒年限，學徒身份[例] Jack served an apprenticeship with a carpenter.appropriate [ E5prEupriit ] (v.) to put an amount of money aside for a special purpose撥出（款項）[例] They appropriated $10,000 for bribery.approve [ E5pru:v ] (v.) agree to pass officially批準[例] They Board approved the new plan.[同義詞] acceptapproval [ E5pru:vEl ] (n.) agreement批準aptitude [ 5Aptitju:d ] (n.) natural ability (to do a task)天資[例] She had a high aptitude for business.arbitrage [ 5B:bitridV ] (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 [ 7B:bi5treiFEn ] (n.) process of settling a dispute仲裁[例] We shall have to resort to arbitration.[同義詞] judgement, adjudicationarea [ 5ZEriE ] (n.) region區(qū)域[例] His sales area is the North East.[同義詞] district, region, territoryarrears [E5rIEz] (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, liabilitiesarrival notice (n.) a note sent by a carrier to the receiver( consignee) saying that goods have arrived 到