主题：MBA联考英语高分突破 (连载）

open a.开着的，开放的；公开的；开阔的；坦率的；营业 v.打开；开张；开通 常用例句与翻译 [例句]You can open a savings account at any time with an inital deposit of 50 dollars. 　　你可随时以50美元的起存额开立储蓄帐户。 open-end a.开放的；不受限制的；允许借用的 option n.选择权；优先购买权 词汇理解与翻译 [例句]The buyer has the option of canceling the contract. 　　买主有权撤消合同。 order n.顺序；秩序，正常状态；命令；定购；定货单 vt.下令；订货；点菜(饮料) 常用例句与翻译 [例句]Your refusal to amend the L/C is equivalent to cancellation of the order. 　　你们拒绝修改信用证就等于取消订单。 out-of-stock n.缺货；脱销 output n.产量，生产额；输出功率 over 过量 词汇理解与延伸 overdraft v./n 透支 overdue a.过期的；过期未付的 overdraw n.透支，超支 overproduction n.生产过剩，过量生产 overvalued n.定价过高 常用例句与翻译 [例句]We honored the check as the overdraft was only 5 yuan. 　　我们承兑这张支票的透支额只有5元。 [例句]What if i overdraw? 　　如果透却怎么办？ [例句]A demand note will be send automatically when the invoice is overdue. 　　若发票愈期未付，一张即期票据(交费通知单)便自动输出。

override n.佣金 owe v.欠，欠债；把……归功于 常用例句与翻译 [例句]The food cost$4,but i only paid $3 so i still owe $1. 　　食品要4英镑，可我只付了3英镑，因此我还欠1英镑。 [例句]The young writer owed his success to his teachers encouragement. 　　年轻作家把自己的成功归于他老师的鼓励。 ownership n.所有权，所有制 常用例句与翻译 [例句]We reserve right of ownership until the amount owed is credited to our bank account. 　　使用支票付款，敝公司将保留对货物的所有权直到应付之金额贷入敝公司银行帐户为止。 packing n.包装 词汇理解与延伸 pack与packing的区别： pack　常指包装，包袱，包裹 packing 常指打包，包装材料 常用例句与翻译 [例句]packing has a close bearing on sales. 　　包装对产品的销路有很大关系。 典型考题 on the outer____,there is a sticker,whick says:please handle with care. A.luaggage B.package C.bag D.packing 答案：D luggage 行李，package包裹；bag袋子；packing包装。 译文：外包装上贴着一个标签，上面写着：“小心轻放”。

par a.等价；票面价值 词汇理解与延伸 parallel 平衡的(par 等量) parity n.平价，等价 常用例句与翻译 [例句]As a matter of rule,the scrap value of a vessel can hardly be at par with the sound value. 　　按照常规，船只报废的价值是比不上好船价值的。 [例句]Even allowing for the difference in quality,the disparity in price shall not be so wide. 　　即使考虑到质量上的差异，价格上的差距也不应该那么大。 parameter n.参数；系数 常用例句与翻译 [例句]The financial parameters for the coming year have already been set. 　　明年的财务参数已经确定。 partnership n.合伙，合作企业 常用例句与翻译 [例句]Our partnership having ceased by mutual consent,we inform you,that both this eatablishment and that at M.will forthwith liquidate their pending business;for which purpose alone our firm will be used herefter. 　　经协商后我们决定终止合伙。本公司及在M市的公司立即进行清 理，凡未了事宜，今后统由本公司进行办理，特此奉告。 party n.政党；聚会；一方，当事人 常用例句与翻译 [例句]In case one party fails to carry out the contract,the other party is entitled to cancel the contract. 　　如果一方不执行合同，另一方有权撤消该合同。

passbook n.存折；顾客赊欠帐簿 词汇理解与延伸：bank passbook 银行存折 patron n.赞助人，资助人；老顾客；主顾 常用例句与翻译 [例句]As a regular patron,you are entitled to a 5% discount. 　　作为老主顾，你可以享受5％的折扣。 pay v.付款；付出(代价)；给予(注意)；致以(问候)；进行(访问)n.工资，薪金 全真考题范例 (2000)阅读理解 Paragraph 1 of Passage 5 　　The payroll register constitutes the treasurer departments authority to pay the employees.Payment is usually made in the form of a check drawn on the companys regular bank account.Pre-numbered payroll checks should be used,and there should be independent verification of the agreement of the checks with the payroll register in detail and in total. Question: According to the passage employees should be paid____. A.monthly in cash B.weekly by bank C.regularly by check D.properly in time 答案：C 　　从本段特别是最后一句，可以看出文章主要讨论如何向雇员发工资：以支票形式把工资拨到雇员在本公司的固定银行帐户上，所以C为正确答案。 典型考题 The bill is_____ at any time up to next Friday. A.payable B.commercial C.luxurious D.enormous 答案：A payable 到期应付的；　commercial　商业的； luxurious 奢侈的；　　enormous 巨大的。 译文：这支票可在下星期五前的任何时候支付。

prepay v.预付 常用例句与翻译 [例句]According to co-insurance clauses,the insured person must pay usually 20 percent of the total expenses covered. 根据共同保险条款,保险人通常必须付全部费用的20%。 [例句]The number of persons on the payroll has increase over the last year. 　　去年工资单上的雇员人数增加了。 peculate vt.挪用公款；盗用；贪污 词汇理解与延伸 (趣味记忆pec=peck=pick=啄=拿公家的东西) 常用例句与翻译 [例句]They accused him of having peculated the public money. 　　他们指控他侵占公款。 peg n.稳定价格 penalty n.惩罚；罚金 perk n.额外津贴；赏钱；小费； 常用例句与翻译 [例句]He waw offered a company car as a perk. 　　他得到了一辆公司的汽车作为特殊待遇。 piecework n.计件工作 pool n.水塘；水池，游泳池　vt.集中，共用，联营 常用例句与翻译 [例句]Health insurance is merely a mean by which people pool money to guard against the sudden economic consequences of sickness or injury. 　　健康保险就是筹集一些钱以预防疾病或受伤而突然发生的经济困难。

possession n.拥有，占有；(pl.)所有物 常用例句与翻译 [例句]They lost all their possessions in the fire. 　　他们在火灾中失去了所拥有的一切。 posting n.过帐；记帐；登帐 词汇理解与延伸：post=放置 power n.力量，能力；权力，势力；政权；动力，电力，功率；幂 常用例句与翻译 [例句]It is beyond my power to see it cheaper. 　　我不能以更低的价格出售。 premium n.奖金；盈利；保险费；溢价 常用例句与翻译 [例句]As our usual practice,insurance covers basic risks only,at 110 percent of the invoice value.If coverage against other risks is required,such as breakage,leakage,TPND,hook and contamination damages,the extra premium involved would be for the buyers account. 　　按照我们的惯例，只体基本险，按发票金额110％投保，如果要加保其它险别，例如破碎险、渗漏险、盗窍遗失险、钩损和污染险等，额外保险费由买方负担。 prepackaged n.预先包装好的商品 prestige n.信誉，威望，声望 常用例句与翻译 [例句]The China Import and Export Commodity Inspection Buream enjoys high prestige in the trading circle. 　　中国进出口商品检验局在贸易界享有卓著的声誉。

price n.价格，价钱；代价　/vt.标价 常用例句与翻译 [例句]All transport transshipment charges will be included in the C.L.F.price. 　　所有的转运费用都包括在到岸价格里面了。 principle n.原理；原则 常用例句与翻译 [例句]On the basis of the five principles for peaceful coexistence there can be reasonable dialogue between any two goverments. 　　以和平共处的五项原则为基础任何两国政府间都可以进行合理的对话。 produce vt.生产；制造；出示；上演 /n.(总称)农产品 productivity n.生产率；生产能力 常用例句与翻译 [例句]Here,bonus payment is linked to productivity. 　　这里奖金与生产率挂钩。 profit n.利润；得益　/ v.有利于；得益 常用例句与翻译 [例句]Mr.R.S.will withdraw,and his son.Mr.A.S.,will be admitted a partner,with his fathers share in the capital and profits of the firm. 　　R.S.先生将退出，其子A.S.先生将成为合伙人，并承受其父在本公司的股东与利润。 　

promisee n.受人人；承诺人 promiser n.立约人 promote vt.促进；提升；提倡；促销 词汇理解与延伸 promotion n.促进；提升；提倡；促销 sales.promotion 促销 常用例句与翻译 [例句]I hope youll spare no efforts to promote the sale of our products so as to pave the way for renewing the agency agreement when it expires at the end of this year. 　　希望贵方能尽力促进销售，为协议在今年年底期满后续订铺平道路。 property n.财产；性能，特性 常用例句与翻译 [例句]The storm caused considerable damage to personal property. 　　暴雨给私人财产造成相当大的损失。 prospect n.前景；展望；可能的主顾 词汇理解与延伸 prosperity n.繁荣，兴旺，富有 prosperous a.繁荣的，昌盛的 常用例句与翻译 [例句]There is no prospect of negotiation coming to an end soon. 　　谈判不可能很快结束。 [例句]May happiness,health and prosperity be with you both through years to come. 　　祝你们将来岁岁幸福，身体健康，前程似锦。 　

典型考题 The three boys were given work according to their_____abilities. A.respectful B.respectable C.respective D.responsible 答案：C 本题的考点是易混淆的词。respective意为“个别的，各自的”，与individual、particular、specific为同义词。respectful意为“有礼貌的，尊敬的”；respectable意为“有好名声的，应受尊敬的”；responsible意为“有责任的”。常见用法为：be responsible to sb.for sth.意为“就某事对某人负责。” 译文：这三个男孩子根据他们能力的不同被分配不干同的工作。 provision n.供应；准备；条款；给养，口粮 词汇理解与延伸：provide 提供 常用例句与翻译 [例句]We will supply spare parts in compliance with the provisions of the contract. 　　我们将按合同规定提供备件。 proxy n.代理权，代表权；(对代理人的)委托书；代理人 常用例句与翻译 [例句]I need a proxy to go surfing the internet aboard. 　　我需要一个代理能上国外的网站。 purchase vt.买，购买　n.购买；购买的物品 常用例句与翻译 [例句]We should simultaneously sign two contracts,one sales contract for beef and mutton,and the other contract of equal value for the purchase of cotton. 　　我们同时签两个合同，一是牛羊肉的销售(出口)合同，另一个是等额的棉花购买(进口)合同。 　

quality n.素质；质量；特性 quantity n.量，数量；大量 常用例句与翻译 [例句]We sincerely hope that both quality and quantity are in conformity with the contract stipulations. 　　我们真诚希望质量、数量都与合同规定相吻合。 quota n.定额，配额 常用例句与翻译 [例句]The goverment has imposed a quota on the importation of cars. 　　政府已经定了进口汽车的配额。 rally n./v.价格止跌；回升 常用例句与翻译 [例句]Shares staged a rally on the stock exchange. 　　证券市场的股价有了回升。 ransom n.赎金　vt.赎回；赎出 常用例句与翻译 [例句]The graduated income tax and death duties are no more than a fair ransom paid by the rich. 　　累进所得税及遗产税只不过是富人缴纳的一种公平特权税金。　　 rate n.(比)率；速度；等级；费用 常用例句与翻译 [例句]You can get a higher commission rate if you order a bigger quantity. 　　如果你们订货量大，佣金率就会高。 [例句]There may be a period of food rationing this winter. 　　今年冬天可能定量配给食物。 [例句]The rail company is trying to rationalize its freight service. 　　铁路运输公司正在努力使其货运服务合理化。　　 　

rat race n.商业竞争；事业上竞争 常用例句与翻译 [例句]He decided to get out of the rat race and buy a small farm. 　　他决定退出商业竞争而去买一个小农场。 realty n.不动产；房地产 词汇理解与延伸：Real estate 房地产 常用例句与翻译 [例句]Are you prepared to make your real estate available to the joint venture companies? 　　贵方准备向合资公司提供不动产吗？ rebate v./n.折扣；回扣；退款/vt.给…回扣，给…打折扣 词汇理解与延伸：见abate 常用例句与翻译 [例句]He got a tax rebate at the end of the year. 　　他在年底得到了一笔退回的税款。 receipt n.收到；收据，收条 常用例句与翻译 [例句]Would you please fill in the receipt in duplicate? 　　请一式两份填这张收据。 [例句]Since it is time to get back the money,we put it into the category of account receivable. 　　因为这笔钱该收了，我们将其列入应收账类。

reconcile v.对帐；使一致 常用例句与翻译 [例句]The period of their validity must be reconciled with the terms of payment and delivery date(shipment date). 　　有效期必须与付款方式及交货期(装船期)相一致。 recovery n.复原；收回；复得；复苏 常用例句与翻译 [例句]To every ones surprise,the company made a quick recovery. 　　使每个人都惊奇的是：公司很快复元了。 recycle v.回收利用 词汇理解与延伸：to recycle waste paper 反复使用废纸 refund n./v.退款，还款 常用例句与翻译 [例句]You have been warned in advance that there will be no replacement or refunding. 　　商品付款出门后不退不换，特此预先声明。 regulation n.规章；法规；控制，调节 常用例句与翻译 [例句]Your supervisor must strictly adhere to our rules and regulations of safety. 　　你方监督人员必须严格遵守我方的安全规章和条例。 reimbursement n.付还；偿还(钱款)；报销；赔偿，补偿 词汇理解与延伸 re+im+(b)purse+ment－《再次回钱包里的钱》－报销 常用例句与翻译 [例句]Please take your reimbursement by draft on me at sixty day sight. 　　付还贵方的款项请于见票60天所向我支取。

reject vt.拒绝，抵制；丢弃；驳回 n.次品，废品；不合格物品 词汇理解与延伸：见object 常用例句与翻译 [例句]If your find the quality of our products unsatisfactory,were preared to accept return of the rejected material within a week. 　　如果贵方对产品质量不满意，我们将在一个星期内接受退货。 reminder n.催付单 常用例句与翻译 [例句]We regret to remind you that your L/C didnt arrive as promised by you in spite of our repeated reminders. 我们遗憾地提醒贵方，虽经一再催询，你方信用证仍未如约开来。 remit a.汇款；减轻；免除；推迟 词汇理解与延伸 remittance n.汇款，寄款，汇兑 remittee n.汇款领取人 remitter n.汇款人 词根理解见commission 常用例句与翻译 [例句]On receiving the sellers payment advice,the buyer shall remit by check immediately. 　　买方在接到卖方的付款通知书之后，应立即用支票将货款汇出。 关键词根：renewal n.(契约等的)展期；续订 常用例句与翻译 [例句]When is the renewal date of the bill? 　　什么时候是这张汇票的展期？

rental n.租赁；出租；出租业 词汇理解与延伸：rent 出租 常用例句与翻译 [例句]The telephone rental bill comes to over 500 pound a quarter. 　　租用电话收费帐单每季超过500英镑。 repayment n.偿还 常用例句与翻译 [例句]What is the number of your latest requisition? 　　你最近一次订购单号码是多少？ reserve vt.保留；预订　n.储备(资金) 常用例句与翻译 [例句]If the cargo space must be reserved.please send us the necessary application forms 　　如果要预订货舱，请将订舱表寄给我们。 典型考题 Having___two seats in the restaurant,she went out to look for a present. A.preserved B.presumed C.reserved D.resumed 答案：C preserve储存；presume 推测；reserve 保留；resume 恢复。 译文：在饭馆预定了两个座位后，她出去选购礼物。 retail n.零售 词汇理解与延伸 retailer n.零售商，零售商店　　反义词：wholesale 批发 常用例句与翻译 [例句]After shipment,it will be altogether four to five weeks before the goods can reach our retailers. 　　从交货到零售商收到货物总共需要4至5个星期。　

return v.回来；归还；回报　n.回来，返回；偿还；(pl.)受益，盈利 常用例句与翻译 [例句]We regret to have to return these goods to you because they are not what we ordered. 　　很遗憾，我们只得将这批货退回，因为这不是我们所订的货。 revenue n.营业收入；收入总额；岁入；税收；效益 [例句]The sales revenue covered the manufacturing cost but not the overhead. 　　销售收入与生产成本持平，但却不抵企业一般管理费。 全真考题范例 The goverment gets a(n)_____from taxes. A.income B.revenue C.fund D.payment 答案：A income 收入；revenue 税收；fund 资金；payment 支付，报酬，所以B为正确答案。其中income常指“收益” 或个人的“工资收入”等，而revenue指国家的收入。 译文：国家的收入来自于税收。 典型考题 It is said that the____of some of the state-owned companies cant meet their expenditure. A.taxes B.credits C.revenues D.dificits 答案：C taxes税；credits贷方；revenues总收入；deficits赤字。本句所说明的是入不敷出的意思，只有revenues(总收入)与后面的expenditure(支出)形成鲜明对比，所以C为正确答案。 译文：据说一些国有公司入不敷出。

revive v.振兴，重振 词汇例句与翻译：vivid 活生生的 常用例句与翻译 [例句]The government is introducing measures to revive trade. 　　政府正在引用某些措施来振兴贸易。 reward n./vt.酬劳；奖赏 常用例句与翻译 [例句]We apprise you that,being desirous of rewarding the faithful and valuable services of Mr.H.T.,who has been our confidential clerk for many years past,we will,from and after the 31st July,admit him to a share in our business,altering our firm to W.T.&Co.,and we request your attention to the signatures of the respective partners at foot. 　　为酬谢多年来忠诚与值得信赖的职员H.T.先生，决定从7月31日 起，邀其加入本公司为合伙人，公司改名为W.T.公司。并请注意各位 合伙人的答名如下。 rocket n.火箭　vi.飞速上升 常用例句与翻译 [例句]Price has sky rocketed. 　　价格猛涨。 典型考题 Prices_____during the war,A box of matches might cost you 10000 yuan. A.rocketed B.arose C.raised D.risen 答案：A rocket 是一个不及物动词，是“飞速上升”的意思；而raise为及物 动词，risen是rise的过去分词；rise虽为不及物动词，但时间不合 适；arise是“出现、发生”的意思。 译文：战争期间物价飞涨，一盒火柴可能会花上你10000块。　　

roundsman(pl)～men n.推销员；稽查员 词汇理解与延伸 The person who walks around(to sell or inspect things.) run v.奔跑；行驶；流；开动(机器)；经营，管理 n.运行，运转 常用例句与翻译 [例句]The lease runs for twenty year. 　　租期长达20年。 sack n.麻袋，大包/vt.解雇 常用例句与翻译 [例句]We sell onions by the sack. 　　我们按袋出售洋葱。 [例句]He was sacked after being late for work. 　　他因上班迟到而被解雇。 典型考题 He has_____all the employees when he took his office;instead he hired all those from his original company. A.hired B.employed C.seated D.sacked 答案：D D选项的sack在此处是“解雇”的意思，与后面的hire正好形成了对 比；而A、B两项均表示雇佣的意思，与原文的内容正好相反；C项与 本题内容无关。 译文：他就职后解雇了所有的雇员，而从原公司雇佣了所有的人员取 而代之。 salary n.薪水 常用例句与翻译 [例句]She got a salary increase in June. 　　6月份她增加了工资。

sale n.卖，销售；削价销售；(常pl.)销售额 常用例名与翻译 [例句]They talked over at great length the matter of how to increase the sale of your products. 　　他们详细地讨论了怎样增加你方产品的销售。 sampling n.抽样检验，抽样调查 常用例句与翻译 [例句]A choice has also to be made between probabilistic sampling techniques(such as random or stratified sampling)and non-probabilistic sampling techniques(such as judgmental,quota or convenience sampling). 　　另外要在两种取样方法中进行选择，是选概率取样法(例如随机 或分层取样)还是选非概率取样法(例如判断取样、定额取样或方便取 样)。 典型考题 The team spent an hour at the wine shop to test the____of the wines with a special kind of instrument. A.customers B.directions C.samplings D.specifications 答案：C sampling是“样品”的意思。用仪器检查的最恰当的东西就是样品，而不能是customers(顾客)、directions(说明)或specifications(清 单，规格)。 译文：小组在酒店里花费了一个小时用一种特殊的仪器检验各种酒样。 sanction n.批准，许可(pl.)经济制裁 常用例句与翻译 [例句]You will need the sanction of the local authorities before you can knock down the office block. 　　在拆除办公大楼之前，你必须得到地方当局的批准。

satiety n.(市场的)充分供应；饱和 词汇理解与延伸 satisfy 满足　　　save v.拯救；储蓄；节省 常用例句与翻译 [例句]Such shirts packed in cardboard cartons can save freight cost. 　　使用硬纸箱包装这批衬衣可以节省运费。 saving n.储蓄；节省；(pl.)存款 security n.安全；保证，保证金 常用例句与翻译 [例句]He lives on social security payment. 　　他靠社会保险金生活。 seize v.抓住，捉住；夺取；查封；没收；占有；抵押 常用例句与翻译 [例句]The custom seized the shipment of book. 　　海关查封了这批书。 settle v.解决；定居；安排；停息；付还；结算，结帐 词汇理解与延伸 settlement n.解决；调停；居留地；清算；结帐 常用例句与翻译 [例句]The outstanding accounts of the late house will be settled by the old firm at their temporary office,10,T.St. 　　前公司未了帐目，将在T街10号临时办公室清算。

share v.分享，分担；均分，共用；分配，分派 n.份额；股份 词汇理解与延伸：shareholder n.股东，股票持有人 常用例句与翻译 [例句]It is proposed that one ordinary share of the S.D.Co.,Ltd.,shall exchange for one share of the C.S.Co.,Ltd. 　　根据提议：将以S.D.股份有限公司普通股一股交换C.S.股份有限公司一股。 shipping n.运货；装运 常用例句与翻译 [例句]We sell our goods on shipping weight and not on landed weight. 　　我们出售产品是以装船重量为标准，而不是卸货重量。 shoestring n.小额资本；零星资本/a.小本经营的；小规模的 常用例句与翻译 [例句]He started his business on a shoestring and built it up.　　他开始创业时只有极少的资金，然后逐步发展起来。　　 shopping n.买东西，购物 常用例句与翻译 [例句]He is shopping around for a new computer. 　　为购买一台新计算机，他正逐店选购。 [例句]And then i can do some shopping this morning. 　　这样，今天上午我们可以买些东西。