财务英语基础词汇表实用文档

1资产assets

11~12流动资产currentassets

111现金及约当现金cashandcashequivalents

1111库存现金cashonhand

1112零用金/周转金pettycash/revolvingfunds

1113银行存款cashinbanks

1116在途现金cashintransit

1117约当现金cashequivalents

1118其它现金及约当现金othercashandcashequivalents

112短期投资short-terminvestment

1121短期投资-股票short-terminvestments-stock

1122短期投资-短期票券short-terminvestments-short-termnotesandbills

1123短期投资-政府债券short-terminvestments-governmentbonds

1124短期投资-受益凭证short-terminvestments-beneficiarycertificates

1125短期投资-公司债short-terminvestments-corporatebonds

1128短期投资-其它short-terminvestments-other

1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket

113应收票据notesreceivable

1131应收票据notesreceivable

1132应收票据贴现discountednotesreceivable

1137应收票据-关系人notesreceivable-relatedparties

1138其它应收票据othernotesreceivable

1139备抵呆帐－应收票据allowanceforuncollectibleaccounts-notesreceivable

114应收帐款accountsreceivable

1141应收帐款accountsreceivable

1142应收分期帐款installmentaccountsreceivable

1147应收帐款-关系人accountsreceivable-relatedparties

1149备抵呆帐－应收帐款allowanceforuncollectibleaccounts-accountsreceivable

118其它应收款otherreceivables

1181应收出售远汇款forwardexchangecontractreceivable

1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies

1183买卖远汇折价discountonforwardex-changecontract

1184应收收益earnedrevenuereceivable

1185应收退税款incometaxrefundreceivable

1187其它应收款-关系人otherreceivables-relatedparties

1188其它应收款-其它otherreceivables-other

1189备抵呆帐-其它应收款allowanceforuncollectibleaccounts-otherreceivables

121~122存货inventories

1211商品存货merchandiseinventory

1212寄销商品consignedgoods

1213在途商品goodsintransit

1219备抵存货跌价损失allowanceforreductionofinventorytomarket

1221制成品finishedgoods

1222寄销制成品consignedfinishedgoods

1223副产品by-products

1224在制品workinprocess

1225委外加工workinprocess-outsourced

1226原料rawmaterials

1227物料supplies

1228在途原物料materialsandsuppliesintransit

1229备抵存货跌价损失allowanceforreductionofinventorytomarket

125预付费用prepaidexpenses

1251预付薪资prepaidpayroll

1252预付租金prepaidrents

1253预付保险费prepaidinsurance

1254用品盘存officesupplies

1255预付所得税prepaidincometax

1258其它预付费用otherprepaidexpenses

126预付款项prepayments

1261预付货款prepaymentforpurchases

1268其它预付款项otherprepayments

128~129其它流动资产othercurrentassets

1281进项税额VATpaid(orinputtax)

1282留抵税额excessVATpaid(oroverpaidVAT)

1283暂付款temporarypayments

1284代付款paymentonbehalfofothers

1285员工借支advancestoemployees

1286存出保证金refundabledeposits

1287受限制存款certificateofdeposit-restricted

1291递延所得税资产deferredincometaxassets

1292递延兑换损失deferredforeignexchangelosses

1293业主(股东)往来owners(stockholders)currentaccount

1294同业往来currentaccountwithothers

1298其它流动资产-其它othercurrentassets-other

13基金及长期投资fundsandlong-terminvestments

131基金funds

1311偿债基金redemptionfund(orsinkingfund)

1312改良及扩充基金fundforimprovementandexpansion

1313意外损失准备基金contingencyfund

1314退休基金pensionfund

1318其它基金otherfunds

132长期投资long-terminvestments

1321长期股权投资long-termequityinvestments

1322长期债券投资long-termbondinvestments

1323长期不动产投资long-termrealestatein-vestments

1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance

1328其它长期投资otherlong-terminvestments

1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments

14~15固定资产property,plant,andequipment

141土地land

1411土地land

1418土地-重估增值land-revaluationincrements

142土地改良物landimprovements

1421土地改良物landimprovements

1428土地改良物-重估增值landimprovements-revaluationincrements

1429累积折旧-土地改良物accumulateddepreciation-landimprovements

143房屋及建物buildings

1431房屋及建物buildings

1438房屋及建物-重估增值buildings-revaluationincrements

1439累积折旧-房屋及建物accumulateddepreciation-buildings

144~146机(器)具及设备machineryandequipment

1441机(器)具machinery

1448机(器)具-重估增值machinery-revaluationincrements

1449累积折旧-机(器)具accumulateddepreciation-machinery

151租赁资产leasedassets

1511租赁资产leasedassets

1519累积折旧-租赁资产accumulateddepreciation-leasedassets

152租赁权益改良leaseholdimprovements

1521租赁权益改良leaseholdimprovements

1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements

156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment

1561未完工程constructioninprogress

1562预付购置设备款prepaymentforequipment

158杂项固定资产miscellaneousproperty,plant,andequipment

1581杂项固定资产miscellaneousproperty,plant,andequipment

1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements

1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment

16递耗资产depletableassets

161递耗资产depletableassets

1611天然资源naturalresources

1618天然资源-重估增值naturalresources-revaluationincrements

1619累积折耗-天然资源accumulateddepletion-naturalresources

17无形资产intangibleassets

171商标权trademarks

1711商标权trademarks

172专利权patents

1721专利权patents

173特许权franchise

1731特许权franchise

174著作权copyright

1741著作权copyright

175计算机软件computersoftware

1751计算机软件computersoftwarecost

176商誉goodwill

1761商誉goodwill

177开办费organizationcosts

1771开办费organizationcosts

178其它无形资产otherintangibles

1781递延退休金成本deferredpensioncosts

1782租赁权益改良leaseholdimprovements

1788其它无形资产-其它otherintangibleassets-other

18其它资产otherassets

181递延资产deferredassets

1811债券发行成本deferredbondissuancecosts

1812长期预付租金long-termprepaidrent

1813长期预付保险费long-termprepaidinsurance

1814递延所得税资产deferredincometaxassets

1815预付退休金prepaidpensioncost

1818其它递延资产otherdeferredassets

182闲置资产idleassets

1821闲置资产idleassets

184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables

1841长期应收票据long-termnotesreceivable

1842长期应收帐款long-termaccountsreceivable

1843催收帐款overduereceivables

1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties

1848其它长期应收款项otherlong-termreceivables

1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables

185出租资产assetsleasedtoothers

1851出租资产assetsleasedtoothers

1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation

1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers

186存出保证金refundabledeposit

1861存出保证金refundabledeposits

188杂项资产miscellaneousassets

1881受限制存款certificateofdeposit-restricted

1888杂项资产-其它miscellaneousassets-other

2负债liabilities

21~22流动负债currentliabilities

211短期借款short-termborrowings(debt)

2111银行透支bankoverdraft

2112银行借款bankloan

2114短期借款-业主short-termborrowings-owners

2115短期借款-员工short-termborrowings-employees

2117短期借款-关系人short-termborrowings-relatedparties

2118短期借款-其它short-termborrowings-other

212应付短期票券short-termnotesandbillspayable

2121应付商业本票commercialpaperpayable

2122银行承兑汇票bankacceptance

2128其它应付短期票券othershort-termnotesandbillspayable

2129应付短期票券折价discountonshort-termnotesandbillspayable

213应付票据notespayable

2131应付票据notespayable

2137应付票据-关系人notespayable-relatedparties

2138其它应付票据othernotespayable

214应付帐款accountspayable

2141应付帐款accountspayable

2147应付帐款-关系人accountspayable-relatedparties

216应付所得税incometaxespayable

2161应付所得税incometaxpayable

217应付费用accruedexpenses

2171应付薪工accruedpayroll

2172应付租金accruedrentpayable

2173应付利息accruedinterestpayable

2174应付营业税accruedVATpayable

2175应付税捐-其它accruedtaxespayable-other

2178其它应付费用otheraccruedexpensespayable

218~219其它应付款otherpayables

2181应付购入远汇款forwardexchangecontractpayable

2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies

2183买卖远汇溢价premiumonforwardexchangecontract

2184应付土地房屋款payablesonlandandbuildingpurchased

2185应付设备款Payablesonequipment

2187其它应付款-关系人otherpayables-relatedparties

2191应付股利dividendpayable

2192应付红利bonuspayable

2193应付董监事酬劳compensationpayabletodirectorsandsupervisors

2198其它应付款-其它otherpayables-other

226预收款项advancereceipts

2261预收货款salesrevenuereceivedinadvance

2262预收收入revenuereceivedinadvance

2268其它预收款otheradvancereceipts

227一年或一营业周期内到期长期负债long-termliabilities-currentportion

2271一年或一营业周期内到期公司债corporatebondspayable-currentportion

2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion

2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle

2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion

2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion

228~229其它流动负债othercurrentliabilities

2281销项税额VATreceived(oroutputtax)

2283暂收款temporaryreceipts

2284代收款receiptsundercustody

2285估计售后服务/保固负债estimatedwarrantyliabilities

2291递延所得税负债deferredincometaxliabilities

2292递延兑换利益deferredforeignexchangegain

2293业主(股东)往来ownerscurrentaccount

2294同业往来currentaccountwithothers

2298其它流动负债-其它othercurrentliabilities-others

23长期负债long-termliabilities

231应付公司债corporatebondspayable

2311应付公司债corporatebondspayable

2319应付公司债溢(折)价premium(discount)oncorporatebondspayable

232长期借款long-termloanspayable

2321长期银行借款long-termloanspayable-bank

2324长期借款-业主long-termloanspayable-owners

2325长期借款-员工long-termloanspayable-employees

2327长期借款-关系人long-termloanspayable-relatedparties

2328长期借款-其它long-termloanspayable-other

233长期应付票据及款项long-termnotesandaccountspayable

2331长期应付票据long-termnotespayable

2332长期应付帐款long-termaccountspay-able

2333长期应付租赁负债long-termcapitalleaseliabilities

2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties

2338其它长期应付款项otherlong-termpayables

234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax

2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able

235应计退休金负债accruedpensionliabilities

2351应计退休金负债accruedpensionliabilities

238其它长期负债otherlong-termliabilities

2388其它长期负债-其它otherlong-termliabilities-other

28其它负债otherliabilities

281递延负债deferredliabilities

2811递延收入deferredrevenue

2814递延所得税负债deferredincometaxliabilities

2818其它递延负债otherdeferredliabilities

286存入保证金depositsreceived

2861存入保证金guaranteedepositreceived

288杂项负债miscellaneousliabilities

2888杂项负债-其它miscellaneousliabilities-other

3所有者权益（股东权益）ownersequity

31资本capital

311资本（或股本）capital

3111普通股股本capital-commonstock

3112特别股股本capital-preferredstock

3113预收股本capitalcollectedinadvance

3114待分配股票股利stockdividendstobedistributed

3115资本capital

32资本公积additionalpaid-incapital

321股票溢价paid-incapitalinexcessofpar

3211普通股股票溢价paid-incapitalinexcessofpar-commonstock

3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock

323资产重估增值准备capitalsurplusfromassetsrevaluation

3231资产重估增值准备capitalsurplusfromassetsrevaluation

324处分资产溢价公积capitalsurplusfromgainondisposalofassets

3241处分资产溢价公积capitalsurplusfromgainondisposalofassets

325合并公积capitalsurplusfrombusinesscombination

3251合并公积capitalsurplusfrombusinesscombination

326受赠公积donatedsurplus

3261受赠公积donatedsurplus

328其它资本公积otheradditionalpaid-incapital

3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod

3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions

33保留盈余(或累积亏损)retainedearnings(accumulateddeficit)

331法定盈余公积legalreserve

3311法定盈余公积legalreserve

332特别盈余公积specialreserve

3321意外损失准备contingencyreserve

3322改良扩充准备improvementandexpansionreserve

3323偿债准备specialreserveforredemptionofliabilities

3328其它特别盈余公积otherspecialreserve

335未分配盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit)

3351累积盈亏accumulatedprofitorloss

3352前期损益调整priorperiodadjustments

3353本期损益netincomeorlossforcurrentperiod

34权益调整equityadjustments

341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments

3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments

342累积换算调整数cumulativetranslationadjustment

3421累积换算调整数cumulativetranslationadjustments

343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost

3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts

35库藏股treasurystock

351库藏股treasurystock

3511库藏股treasurystock

36少数股权minorityinterest

361少数股权minorityinterest

3611少数股权minorityinterest

4营业收入operatingrevenue

41销货收入salesrevenue

411销货收入salesrevenue

4111销货收入salesrevenue

4112分期付款销货收入installmentsalesrevenue

417销货退回salesreturn

4171销货退回salesreturn

419销货折让salesallowances

4191销货折让salesdiscountsandallowances

46劳务收入servicerevenue

461劳务收入servicerevenue

4611劳务收入servicerevenue

47业务收入agencyrevenue

471业务收入agencyrevenue

4711业务收入agencyrevenue

48其它营业收入otheroperatingrevenue

488其它营业收入-其它otheroperatingrevenue

4888其它营业收入-其它otheroperatingrevenue-other

5营业成本operatingcosts

51销货成本costofgoodssold

511销货成本costofgoodssold

5111销货成本costofgoodssold

5112分期付款销货成本installmentcostofgoodssold

512进货purchases

5121进货purchases

5122进货费用purchaseexpenses

5123进货退出purchasereturns

5124进货折让chargesonpurchasedmerchandise

513进料materialspurchased

5131进料materialpurchased

5132进料费用chargesonpurchasedmaterial

5133进料退出materialpurchasereturns

5134进料折让materialpurchaseallowances

514直接人工directlabor

5141直接人工directlabor

515~518制造费用manufacturingoverhead

5151间接人工indirectlabor

5152租金支出rentexpense,rent

5153文具用品officesupplies(expense)

5154旅费travellingexpense,travel

5155运费shippingexpenses,freight

5156邮电费postage(expenses)

5157修缮费repair(s)andmaintenance(expense)

5158包装费packingexpenses

5161水电瓦斯费utilities(expense)

5162保险费insurance(expense)

5163加工费manufacturingoverhead-outsourced

5166税捐taxes

5168折旧depreciationexpense

5169各项耗竭及摊提variousamortization

5172伙食费meal(expenses)

5173职工福利employeebenefits/welfare

5176训练费training(expense)

5177间接材料indirectmaterials

5188其它制造费用othermanufacturingexpenses

56劳务成本制ervicecosts

561劳务成本servicecosts

5611劳务成本servicecosts

57业务成本gencycosts

571业务成本agencycosts

5711业务成本agencycosts

58其它营业成本otheroperatingcosts

588其它营业成本-其它otheroperatingcosts-other

5888其它营业成本-其它otheroperatingcosts-other

6营业费用operatingexpenses

61推销费用sellingexpenses

615~618推销费用sellingexpenses

6151薪资支出payrollexpense

6152租金支出rentexpense,rent

6153文具用品officesupplies(expense)

6154旅费travellingexpense,travel

6155运费shippingexpenses,freight

6156邮电费postage(expenses)

6157修缮费repair(s)andmaintenance(expense)

6159广告费advertisementexpense,advertisement

6161水电瓦斯费utilities(expense)

6162保险费insurance(expense)

6164交际费entertainment(expense)

6165捐赠donation(expense)

6166税捐taxes

6167呆帐损失lossonuncollectibleaccounts

6168折旧depreciationexpense

6169各项耗竭及摊提variousamortization

6172伙食费meal(expenses)

6173职工福利employeebenefits/welfare

6175佣金支出commission(expense)

6176训练费training(expense)

6188其它推销费用othersellingexpenses

62管理及总务费用general&administrativeexpenses

625~628管理及总务费用general&administrativeexpenses

6251薪资支出payrollexpense

6252租金支出rentexpense,rent

6253文具用品officesupplies

6254旅费travellingexpense,travel

6255运费shippingexpenses,freight

6256邮电费postage(expenses)

6257修缮费repair(s)andmaintenance(expense)

6259广告费advertisementexpense,advertisement

6261水电瓦斯费utilities(expense)

6262保险费insurance(expense)

6264交际费entertainment(expense)

6265捐赠donation(expense)

6266税捐taxes

6267呆帐损失lossonuncollectibleaccounts

6268折旧depreciationexpensea

6269各项耗竭及摊提variousamortization

6271外销损失lossonexportsales

6272伙食费meal(expenses)

6273职工福利employeebenefits/welfare

6274研究发展费用researchanddevelopmentexpense

6275佣金支出commission(expense)

6276训练费training(expense)

6278劳务费professionalservicefees

6288其它管理及总务费用othergeneralandadministrativeexpenses

63研究发展费用researchanddevelopmentexpenses

635~638研究发展费用researchanddevelopmentexpenses

6351薪资支出payrollexpense

6352租金支出rentexpense,rent

6353文具用品officesupplies

6354旅费travellingexpense,travel

6355运费shippingexpenses,freight

6356邮电费postage(expenses)

6357修缮费repair(s)andmaintenance(expense)

6361水电瓦斯费utilities(expense)

6362保险费insurance(expense)

6364交际费entertainment(expense)

6366税捐taxes

6368折旧depreciationexpense

6369各项耗竭及摊提variousamortization

6372伙食费meal(expenses)

6373职工福利employeebenefits/welfare

6376训练费training(expense)

6378其它研究发展费用otherresearchanddevelopmentexpenses

7营业外收入及费用non-operatingrevenueandexpenses,otherincome(expense)

71~74营业外收入non-operatingrevenue

711利息收入interestrevenue

7111利息收入interestrevenue/income

712投资收益investmentincome

7121权益法认列之投资收益investmentincomerecognizedunderequitymethod

7122股利收入dividendsincome

7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment

713兑换利益foreignexchangegain

7131兑换利益foreignexchangegain

714处分投资收益gainondisposalofinvestments

7141处分投资收益gainondisposalofinvestments

715处分资产溢价收入gainondisposalofassets

7151处分资产溢价收入gainondisposalofassets

748其它营业外收入othernon-operatingrevenue

7481捐赠收入donationincome

7482租金收入rentrevenue/income

7483佣金收入commissionrevenue/income

7484出售下脚及废料收入revenuefromsaleofscraps

7485存货盘盈gainonphysicalinventory

7486存货跌价回升利益gainfrompricerecoveryofinventory

7487坏帐转回利益gainonreversalofbaddebts

7488其它营业外收入-其它othernon-operatingrevenue-otheritems

75~78营业外费用non-operatingexpenses

751利息费用interestexpense

7511利息费用interestexpense

752投资损失investmentloss

7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod

7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket

753兑换损失foreignexchangeloss

7531兑换损失foreignexchangeloss

754处分投资损失lossondisposalofinvestments

7541处分投资损失lossondisposalofinvestments

755处分资产损失lossondisposalofassets

7551处分资产损失lossondisposalofassets

788其它营业外费用othernon-operatingexpenses

7881停工损失lossonworkstoppages

7882灾害损失casualtyloss

7885存货盘损lossonphysicalinventory

7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories

7888其它营业外费用-其它othernon-operatingexpenses-other

8所得税费用(或利益)incometaxexpense(orbenefit)

81所得税费用(或利益)incometaxexpense(orbenefit)

811所得税费用(或利益)incometaxexpense(orbenefit)

8111所得税费用（或利益）incometaxexpense(orbenefit)

9非经常营业损益nonrecurringgainorloss

91停业部门损益gain(loss)fromdiscontinuedoperations

911停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegments

9111停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegment

912停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegments

9121停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegment

92非常损益extraordinarygainorloss

921非常损益extraordinarygainorloss

9211非常损益extraordinarygainorloss

93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples

931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples

9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples

94少数股权净利minorityinterestincome

941少数股权净利minorityinterestincome

9411少数股权净利minorityinterestincome词汇表Aa(an)一，一个abandon放弃，丢弃ability能力，才能able能干的abnormal反常的，不规则的aboard在船（飞机，车）上abolish废除，取消（Therearemanybadcustomsandlawsthatoughttoheabolished.许多不良的习俗和法规应予以废除。）abortion流产，堕胎about大约，关于above在…上面，超过abroad到国外，遍布abrupt突然的，粗鲁的absence缺席，缺少absent缺席的，茫然absolute绝对的，确实的absorb吸收，接受abstract抽象的，摘要absurd荒谬的，可笑的abundant丰富的，充裕的abuse滥用，辱骂academic学术的，学院的academy院校，研究院；学会accelerate加速，促进；增加速度accent重音，口音；强调accept接爱，认可access接进；进入；途径accessible易接近的，可理解的accident事故，意外的事accommodation适应，膳食供应accompany陪伴，陪同，伴随accomplish完成，实现account解释，说明accountant会计，出纳accumulate积累，积蓄，堆积accuracy准备性；准备度accurate准备的，正确的accuse控告，指责accustomed习惯了的ache痛，想念achieve完成，达到achievement成就，实现acid酸的，酸性物质acknowledge承认，感谢acquaintance认识，熟人acquire获得，学到acquisition获得；获得物acre英亩across穿过，横过act行动，表演active积极的，活动的activity活动，活动性actor演员，男演员actress女演员actual实际的，现行的acute尖的，急性的AD公元；广告ad=advertisement广告，做广告adapt使适应，改编adaptation改编，适应add加，进一步说（或写）addicted沉溺的，上瘾的addition加法，增加address地址，住址adequate充足的，任任的adjust调整，校整，适应于adjustment调整，校整administration管理，经营，行政admirable可赞赏的，堂堂的admire羡慕，钦佩admission允许进入，入场费admit承认，接纳adolescence青春期，青少年adolescent青少年的，青春期的adopt采取，收养adore崇拜，热爱adult成的人的，已成熟的advance促进，提高，advantage优势，利益adventure冒险，奇遇advertisement广告，登广告advice劝告，意见advise劝告，建议，通知advocate提倡，提倡者affair事情，事务affect影响，感动affection爱，感情，作用afford提供，负担的起afraid害怕的，恐怕Africa非洲African非洲的，非洲人的after在……后面，后来afternoon下午，午后afterward(s)然后，后来again再，又，此外against反对；倚靠age年龄，时代agenda议程，议事日程agent代理人，代理商aggressive侵略的，有进取心的ago以前，……前agree赞同，一致，约定agreement协议，同意agricultural农业的，农艺的agriculture农业，农艺；农学ahead在前，向前，提前aid帮助，救护AIDS爱滋病aim企图，瞄准air天空，大气；样子aircraft飞机，飞艇airline航线，航空公司airmail航空邮件，航空邮政airplane飞机airport机场，航空港airspace空气，空间，上空alarm惊恐；警报album粘贴薄；相册；文选alcohol酒精alcoholic酒精的algebra代数学，代数alike相似的，相象的alive活着的，有活力的all全部的，完全地allergic过敏的，极讨厌的alley小径，胡同allocate分配，把……拨给allow允许，承认，考虑到allowance允许，准许，almost几乎，大概alone单独的，唯一的along沿着，向前alongside在旁边，横靠aloud出声地，大声地alphabet字母表already已，已经also也，同样；而且alternative两者选一的；交替的although尽管，虽然altitude高度，高处altogether完全，全部，总共aluminium铝always总是，一直，永远am是am./am,AM./AM上午amateur业余的，业余爱好者amazing令人惊异的America美国，美洲ambassador(ambassadress)大使，使节ambiguous暧昧的，不明确的ambition野心，抱负ambulance救护车；野战医院among在……中间amount数量，总计ample充分的，足够的amuse逗乐，使……开心amusement娱乐，消谴analyse分析，分解analysis分析，解析ancestor祖先，祖宗ancient古代的，古老的and和；并且；那么anecdote轶闻，轶事anger愤怒，使……发怒angle角，角度，观点angry愤怒的；生气的animal动物；肉欲的ankle踝，脚脖子anniversary周年，周年纪念日announce宣布，发表annoy使生气，使恼火annual每年的，年报another另一；别的answer回答，答复ant蚂蚁Antarctic南极的；南极区antique古代的，古物anxiety焦虑，担心anxious焦虑的，渴望的any一些，任何anybody任何人，无论谁anyhow无论如何；总之anyone无论谁，任何人anything任何事，一切anyway不管怎样说，总之anywhere无论哪里，任何地方apart分开，相距apartment房间apologize道歉；辩解apology道歉；辩护apparent表面的，显然的appeal请求，呼吁，上诉appear出现，显露appearance显露，外观appendix附录；附属物appetite胃口；爱好；欲望applaud喝彩，欢呼apple苹果，苹果树applicant申请人application申请，申请表，实用apply申请，应用appoint任命，委派，指定appointment约会，认命appreciate欣赏，鉴别appreciation欣赏，鉴别approach接近，走近，处理appropriate适当的，拨款，占用approval同意，赞成，批准approve赞成，同意，批准approximately近似的，大约apron围裙arbitrary任意的，武断的，专断的arch拱形，用拱连接architect建筑师，设计师architecture建筑，建筑学Arctic北极，北极的are是area空地，面积argue争辩，辩论argument争论，论点arise(arose,arisen)出发，发生，由……引起arithmetic算术，四则运算arm手臂，武装armchair扶手椅army军队，大群around周围，到处，大约arrange安排，整理arrangement排列，整理arrest逮捕；惹人注目的arrival到达，到达者arrive到达，抵达；到来arrow箭，箭头号art艺术，美术article文章，论文artificial人工的，人造的artist艺术家，美术家as同样的；像……一样ash灰，灰末；骨灰ashamed羞耻；惭愧Asia亚洲Asian亚洲人aside在旁边ask询问，请求asleep睡着的，熟睡aspect样子，而貌assess估定，评定assessment估价，评价assist援助，帮助assistance帮助，援助assistant助手，助教；帮助的associate把……联系在一起；交往association联合，交往assume假定，承担assumption假定，设想astonish使惊讶的，使吃惊的astronaut太空人，宇航员astronomer天文学家astronomy天文学at在，向，对athlete运动员，田径运动员athletic运动的，体育的Atlantic大西洋的，大西洋atmosphere大气压，环境，气氛atom原子，微量attach固定住，附加attack固定住，附加attain达到，获得，完成attempt尝试，试图attend出席，参加，照顾attention注意，留意，立正attitude姿势，态度attract吸引，引诱attraction吸引，吸引力attractive迷人的，引人注意的audience听众，观众，读者aunt姨母，姑母，伯母……authentic真的，原作的，可靠的author作家，作者，创造者authority官方，当局，权力automatic自动的机器autonomous自主的，自治的autumn秋，秋季available可利用的，可得到的avenue大街，途径average平均，平均的avoid避免，回避，逃避awake(awoke,awoken)award唤醒，醒来，醒着的aware意识到，知道的away离开，远离awesome可怕的awful可怕的，讨厌的awkward尴尬的，笨拙的Bbaby婴儿，孩子气的bachelor单身汉back背部，后面的background背景，后景，经历backward(s)向后地，相反地bacon咸肉bacterium细菌bad(worse,worst)坏的，有害的badminton羽毛球bag包，口袋baggage行李bakery面包店balance使平衡；天平balcony阳台，二楼包厢ball球，舞会ballet芭蕾舞balloon气球，使成气球状bamboo竹子ban禁止，取缔banana香蕉band带，乐队，一伙bandage绷带，包扎bank银行；岸bar条，棒；酒吧barbecue烤肉架barber理发师barbershop理发店bare赤裸的；仅仅的bargain交议；便宜货bark吠叫，咆哮barrier栅栏；障碍base基础；基地baseball棒球，棒球运动basement地下室，底部basic基础的，根本的，主要的basin盆，洗脸盆basis基础，主要成分basket筐，篮，篓basketball篮球bat球棒；击球bath洗澡；浴室bathe给……洗澡；弄湿bathroom浴室，卫生间bathtub浴缸battery电池，一系列battle战役，斗争bay海湾，阻挡B.C.一（个）；每一（个）be(am,is,are,was,were,being,been)是beach海滩，河滩bean豆，蚕豆beancurd豆腐bear1熊，粗鲁的人bear2忍受beard胡须，络腮胡子beast兽类；凶残的人beat(beat,beaten)打击；心跳beautiful美丽的，美好的beauty美，美人because因为become(became,become)成为，变得bed床；河床beddings寝具bedroom卧室bee蜜蜂；忙碌的人beef牛肉；发牢骚beer啤酒before以前；在……前面beg乞讨；请求begin(began,begun)开始behalf利益，唯护behave行为，举止behaviour习行；习性behind在…后面；落后于being存在，生存；生物belief相信；信仰believe相信，认为bell铃，钟声belly肚子；腹部belong属于，应归入below在…下面；到下面belt腰带；地带bench长凳；(工作)台bend(bent,bent)（使）弯曲，屈服beneath在…下面；在下方beneficial有利的；有益的benefit利益；津贴；有益于beside在…旁边；在…附近besides除…之外；而且betray出卖，背叛；暴露between中间；在（两者）之间beyond在…之外；超出bicycle自行车，脚踏车bid报价，投标；出价big大的，重要的；大量地bike=bicycle自行车bill账单；票据；钞票；法案bingo一种赌博游戏biochemistry生物化学biography传记biology生物学；生态学bird鸟，禽类birth出生；出身；起源birthday生日；纪念日birthplace诞生地biscuit饼干；点心bishop主教bit一点；比特；钻头bite(bit,bitten)咬；刺痛bitter辛苦的，严寒的black黑；黑暗的blackboard黑板blame责怪；过错blank空白的；表格blanket毯子；覆盖层bleed出血，流血bless祝福，保佑blind瞎的；盲目的block大块；障碍物；赌塞blood血；血统，出身blouse女衬衫；童衫blow(blew,blown)吹；爆炸；吹气blue蓝色的；忧郁的board板；委员会boat小船；划船body身体；正文boil沸腾；煮沸bomb炸弹；轰炸bond粘合；联合bone骨头；骨骼bonus奖金；补贴；红利book书本；卷；预订boom繁荣；（发出）隆隆声boot靴子；解雇booth货摊；小间border边缘；和…接界bored无趣的；烦人的boringborn出生的，天生的borrow借，借入boss老板，上司；指挥botanical植物的botany植物学both二者，双方的bother打扰，麻烦，担心bottle瓶子，容器bottom底，底部，根基bounce反跳，弹起；跳起bound一定的，有义务的boundary分界线，边界bow鞠躬，点头；弓状物bowl碗，钵；碗状物bowling保龄球box盒子，包厢；拳击boxing拳击（运动）boy男孩；侍者boycott联合抵制，罢（课，市等）brain大脑；心智brake闸，刹车；减速branch树枝，分枝；部门brand烙印；商标；铭记brave勇敢的，英勇的bravery勇敢，大胆bread面包，食物break(broke,broken)打破，破坏breakfast早餐；吃早饭breakthrough突围，突破点breast乳房，胸脯；奋勇抵抗breath呼吸；一口气breathe呼吸，吸入breathless气喘吁吁的；死的brewery（啤酒）酿造厂brick砖，方木块bride新娘bridegroom新郎bridge桥，桥梁；桥牌brief短暂的，简洁的；摘要bright明亮的；欢快的；聪明的brilliant明亮的；光辉的；卓越的bring(brought,brought)带来，引起broad宽阔的，广泛的broadcast广播，播音brochure假订本，小册子broken弄坏的，被打碎的broom扫帚brother兄弟，同胞brown棕色的，褐色的brunch早午餐brush刷；刷子；画笔Buddhism佛教budget预算；经费buffet自助餐build(built,built)建筑，建设building建筑物，大楼bunch（一）束，串bungalow平房，小屋burden负担，载重，义务bureaucratic官僚的burglar夜盗，窃贼burn(burnt,burnt或-ed,-ed)燃烧；烧伤burst爆炸，破裂bury掩盖，埋藏bus公共汽车bush灌木business生意；业务；企业businessman/woman商人busy繁忙的；使忙于but但是；除…之外butcher屠夫，肉贩；屠杀b