A share (n.) an ordinary share that does not give the ownerthe right to vote on company issues A股

　　【例】Our company will issue A shares on market.

　　abroad (adv.) to/in another country 國外的

　　【例】The sales director is abroad on business trip.

　　【同義詞】overseas, in foreign parts, out of the country

　　absence (n.) time/period away from work 缺席

　　【例】The absence of the chief director of the meeting is somewhat a pity.

　　【同義詞】nonattendance, nonappearance

　　absent (adj.) not present, not at work 缺席的

　　【例】Please let your section head know if you are likely to be absent for a longer period.

　　【同義詞】away, off, missing

　　absenteeism (n.) regular absence from work 曠工

　　【例】If motivation decreases, absenteeism is likely to increase.

　　absorb (v.) integrate a smaller item into a larger whole 兼并、擔負(費用)

　　【例】Head Office has absorbed the losses of our French subsidiary.

　　absorption costing a way of pricing goods by allowing for all costs relating to production in thesale price 歸納成本法

　　【例】Our company mainly use absorption costing to set the sale price of products.

　　abstract (n.) short version of a longer document 摘要

　　【例】Please brief your staff the abstract of the prevailing government regulations.

　　【同義詞】summary, synopsis, digest

　　accepting house = (US) accepting bank an organization, often a merchant bank, that promise topay a bill of exchange in return for a fee 承兌銀行

　　access 1. (n.) entry to something 通道

　　【例】We have access to classified information.

　　【同義詞】entrance, passage

　　2. (v.) gain entry into computer data files 獲取計算機數據(文件)

　　【例】They shouldn’t have been able to access this file.

　　【同義詞】output

　　account (n.) record of financial transactions 帳戶

　　【例】In our bank, if no transaction takes place in 2 years, your personal account will becomeunclaimed.

　　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.