abandon rate 挂断率（衡量客户服务质量的指标之一，计算方式为：拨入客户服务中心的电话总数中客户因等候时间过长而挂断的电话数目占总数的百分比）

例：By choosing the right on-hold music, the company has reduced abandon rate by 50%.

absenteeism 旷工，缺勤

例：Improvements in working conditions helped to reduce levels of absenteeism.

absolute interest 绝对产权，绝对权益

例：The company has an absolute interest in the building.

academic intelligence 学术方面的才智

例：Phrases such as "solves problems well,""displays interest in the world at
large,""accepts others for what they are,""admits mistakes,""is goal oriented," and "converses well" suggest that people focus on the worldly side of intelligence, as opposed to just "academic intelligence.

academic smarts 学术方面的才能

例：It's not the usual way of thinking about it-academic smarts-IQ

accelerated learning 速成学习

例：Accelerated learning shows that language learning an be fast, effective and enjoyable.

access 1 使用，享用权

例1：Access to these files is restricted.

例2 ：Students have free access to the library's scientific literature.

access 2 进入

例：Its acquisition of the group will allow it to gain access to France's railway business.

access fee 使用费

例：They have cut the access fee long-distance providers pay to local phone companies.

accessories 装饰品，首饰，衣饰

例1：I would like to thank you for the interest you expressed in our range of children's and teenage fashion sportswear and accessories.

例2：As Potter-mania sweeps the nation, add a magical touch to your mobile with these fun Harry Potter-themed phone accessories.

accessory apartment 附属房（个人独立住宅中供出租的多余房屋）

例：In other countries, accessory apartments are not just tolerated but encouratged. Britain and Germany, for instance, offer tax breaks to homeowners who rent out portions of their houses.

accident frequency rate 意外伤亡事故频率（按每百万工作小时计）

例：Steps are being taken to cut down the accident frequency rate.

accident report book 事故记录本

accommodation 1 适应性调节

例：Legislation requires employers to make reasonable accommodations for the handicapped in hiring and other ways.

accommodation 2 （应急的）短期贷款

例：We're going to request a short-term accommodations from the bank to cover these payments until we can find other funds.

accommodation address 临时通信地址

例：Please write to my accommodation address.

account 1 账户

例：When the debt is cleared- as it must be by the time the customer retires- and the account goes into credit, it will attract interest at about 5 per cent.

account 2 客户，生意往来关系

例：The firm is one of our major accounts.

accountancy 会计工作

例：To her, accountancy was a means to find out about business and be paid at the same time.

accounts 1 账目

例：The financial director was accused of falsifying the company accounts.

accounts 2 会计部门 即 accounts department

例：She works in accounts.

accounts manager 会计部经理

accounts payable 应付账款

例：Accounts payable is created when a firm deals with suppliers who extend credit.

accounts receivable 应收账款

例：Assets include cash, accounts receivable, inventory, property and equipment, and patents.

achievable 切实可行的，可达到的

例：Your objectives should be relevant to the job you have applied for and achievable.

achilles'heel 原意为阿基里斯的脚踵，引申为致命弱点

例：However, an achilles'heel can usually be found that allows the headhunter to persuade them that they are, in fact, wanting to change.

acid test 决定性的考验

例：The acid test is whether or not somebody will actually buy the product.

acquire 购入，取得所有权

例：This is cussons'newly acquired factory in poland.

acquisition 收购

例：The accelerated rate of globalisation has left companies desperately seeking overseas acquisitions in order to remain competitive.

across-the-board 全面，全体

例1：They have decided to increase prices by 4% across-the-board.

例2：To save money, identify current problems, and make the old company more dfficient, the new president ordered an across-the-board examination of expenditures and operational procedures in every department.

action figure （仿真）玩具人，活动人

activewear 运动服

例：Lauren has been making activewear and basics like jeans and leather jackets for almost a quarter of a century.

activity 经营项目，经营业务

例：The main activities of the company are manufacturing computer components and direct retailing to consumers.