托业考试综合指导(2)

会计考友

　　back up v to support; to solidify; to strengthen
　　backlash n rebound; recoiling; sudden movement to the rear
　　backup n copying of data for safety purposes; substitute; reserve; spare
　　badge n tag; sign; identification tag
: c7 j  ^" P) e( w　　baggage n luggage; cargo; things to take on a trip; equipment
6 v& l5 z. y; C  K+ j　　balance n leveling; harmony; stability; rest; remainder
　　balance v to make equal
　　bank draft n check
　　banknote n bill; money made of paper issued by a bank
　　bankrupt adj lacking; deficient; insolvent; unable to pay debts
　　bankrupt n a person who was unable to repay their debts
) z1 {" ?  o) Z! n: i, Y　　bankrupt v to ruin financially; to go bust; to go broke; to collapse
　　bankruptcy n state of losing property to one‘s creditor s due to unpaid debts; inability to pay debts; insolvency
　　banquet n celebration; feast; dinner; drinking
　　banquet v to hold a party; to feast; to dine; to drink; to attend a banquet
5 s5 F. p- t' q" w- e　　barely adv hardly; scarcely
% p& B& v9 x. e% S( g' b　　bargain n good deal; agreement; item that has been bought at a specially low price
, Z. L% k. c9 S　　bargain v to negotiate; to arrive at an agreement
　　barren capital n money which is not generating profit
8 X- q- A9 V1 D! W% l$ @6 e　　barrier n border; limit; obstacle; barricade
　　barter n exchanging of goods and services; trade
　　barter v to exchange goods and services
　　base adj low; despicable; ignoble
7 h; n% d7 h3 u! y4 |　　base n foundation; principal element; fundament; fundamental part
　　base v to establish; to found; to set up; to place on
8 s$ h+ X3 d, k　　basis n foundation; grounding
" w8 b3 I; l0 g6 y　　bearer n person who holds a money order
! o# e( a, q6 Q7 a) Y5 {6 v　　behalf n representing; in support of
　　behavior n manner of acting; conduct
3 I+ w% G" C9 b0 \5 {　　benchmark n criterion; measure; point of reference for comparison
　　beneficent adj kind; good
, V* V# [+ z' K　　beneficial adj advantageous; pleasurable; enjoyable
  ~3 E4 O" O3 @6 U4 M+ j　　beneficiary n one that receives a benefit; the recipient of funds， property， or other benefits， as from an insurance policy or will
2 D+ B$ w, X' B　　benefit n advantage; profit; aid; stipend
1 v* G3 a$ M+ m* m( ]* \  n　　benefit v to profit; to gain; to be advantageous
　　beverage n drink; refreshment
　　beyond adv past; further than
' l0 N+ s5 R) P& u, G　　beyondprep further; more distant
% ]& S+ [, g6 m# z# h; N5 ^　　bias n prejudice; tendency; leaning
' X) k4 a1 I7 t! ?5 @　　bias v to prejudice; to influence opinions
2 W1 L* S  Q& a5 a3 V$ `　　bill n bank note; invoice; proposed law
　　bill v to charge; to announce; to advertise
# I, A  v( l* y6 n% K" K　　birth rate n number of babies that are born per year per thousandblame n guilt; responsibility; liability
　　blame v to accuse; to denounce
　　blanket n bed covering; quilt
　　blanket v to cover; to coat
7 P' x: Z5 S- O# x6 L6 E　　blouse n a woman‘s or child‘s loosely fitting shirt that extends to the waist or slightly below; a loosely fitting garment resembling a long shirt， worn especially by European workmen
* F8 P- V# y, {9 |7 y3 o　　blunder n gross error; stupid mistake
# x8 [2 i4 B& h  J　　blunder v to make a stupid mistake; to move back and forth in a clumsy manner; to move blindly; to grope
2 f) a! {1 l; a# M/ J　　board n management committee ; printed board which connects to a slot in a computer; food
　　board v to accommodate; to house; to enterboast n the act or an instance of bragging; a source of pride
　　boast v to glorify oneself in speech; talk in a self-admiring way
; w; Q/ F+ M# j  s7 j  @　　bond n link; connection; obligation; grasp; certificate of debt
　　bond v to store in a warehouse
　　bonded adj secured in a warehouse
　　bonus n dividend; perk; monetary gift
　　book v to record; to order in advance; to inscribe; to indicate
5 l9 ?+ J+ r3 [　　bookcase n shelves used to store books printed items
　　boom n a time of economic prosperity; a sudden increase， as in popularity
　　boom v to grow， develop， or progress rapidly; flourish
8 }# X  b3 L( m  s　　boost n push; lift; incentive; encouragement; shove; raising
- ~+ j$ Z' V4 E2 S　　boost v to raise; to push; to urge; to lift
　　border n boundary; edge; limit
! W3 d6 u5 t( ~　　border v to be adjacent to
　　bother n effort; nuisance
　　bother v to annoy; to harass; to worry; to make an effort; to be concerned
　　bothersome adj annoying; irritating
　　bound adj obligated; certain; fastened; tied
' |( i4 F* ~* W5 Z　　bound n limit; border
9 x, q+ w! R. v8 P1 {; j& l6 |　　bound v to jump; to leap
  k& f1 G% l* u4 @6 r! E　　brake n device which is used to slow or stop a vehicle
　　brake v to stop a vehicle; to slow down a vehicle
　　branch n affiliate; office; industry; trade; business unit

会计考友

　　branch v to fork; to divide into parts or sections
　　brand n product manufactured by a company and given a specific name or mark; trademark; type; make; variety
" F# R+ z# A$ P, B9 f8 J9 H+ s　　brand v to mark with an iron; to disgrace; to condemn
) z0 \) {. G2 b0 Y  w+ _) J. G　　breadth n width; broadness
! n5 o# w  _; @4 K' g, f　　breadwinner n one whose earnings are the primary source of support for one‘s dependents
　　break down v to fail; to collapse; to defeat; to overthrow; to descend
+ s% ]' H* `- b9 i' |1 p: v　　break n fracture; pause; rest; intermission; crack; opportunity; alteration
' T0 E9 [. G( d6 a0 R3 o　　break v to smash into pieces; to shatter; to crack; to be smashed into pieces; to be cut off; to force into; to stop; to cancel
5 T/ R" z( j& W, R8 @. w  u- _　　breakdown n collapse; crash; incident
+ u) R, W4 F- y　　breakthrough n progress; reaching a new level; removal of a barrier; penetration
　　brief adj short; concise
　　brief n abstract; summary; concise report; instructions
　　brief v to make a summary; to give a report; to inform; to instruct somebody
　　briefcase n small container for documents; tool for synchronizing files between two computers
# ~2 z4 @8 u. v　　briefing n short meeting; summarizing; giving and receiving instructions; reporting
( k7 ?: g3 g8 {0 m6 I　　broadcast n transmission; dispatch; radio program
1 q, C2 o/ w9 h9 d7 E, n8 _　　broadcast v to transmit over the radio; to publicize; to advertise
2 R7 ^3 L, [* c  l( [! z　　brochure n leaflet; booklet; printed product information
　　broker n middleman; agent who buys and sells property or shares etc for other people
# x1 v* ]- O" Y7 z/ y0 q　　broker v to act as a middleman; to buy and to sell property for other people
　　brokered adj negotiated by an intermediary; settled through a middleman
　　broth n the water in which meat， fish， or vegetables have been boiled; stock; a thin， clear soup based on stock， to which rice， barley， meat， or vegetables may be added
　　browse v to leaf through a book; to peruse a book; to surf Internet websites; to search the Internet for information; to read through websites
4 s5 C$ D1 O  i4 Y1 `　　browser n program used for viewing websites on the Internet
7 t  Y$ G8 c0 u/ E: [　　bruise n an injury to underlying tissues or bone in which the skin is not broken， often characterized by ruptured blood vessels and discolorations; an injury， especially to one‘s feelings
　　bruise v to injure the underlying soft tissue or bone ofwithout breaking the skin， as by a blow; to hurt， especially psychologically
　　budge v to move; to be moved
　　budget n financial framework; financial plan
! Y" `5 r; N* u% B% @9 e　　budget v to prepare a financial plan; to make financial arrangements
. C$ k0 \/ G0 M+ I5 z% E　　bulk adj relating to or designed for the mass of people; large-scale; widespread; popular
　　bulk n volume; mass; main part; most
　　bulk transfer n the sale of all or most of a company‘s inventory or assets to another company
　　bulk v to inflate; to play an important role
5 f# {% T0 \# k8 t& i+ [" b9 s8 {　　bullion n bars of gold; bars of silver
　　buoyant adj floating; light; lively; cheerful
　　business n company; enterprise; trade; commerce; matter; issue; question
　　butcher n person who cuts meat; meat cutter; meat slaughterer; owner of a meat shop
　　button n switch; icon to click on
8 H2 l) j9 Y% Q! _& P! c' R　　button v to fasten with buttons; to be fastened with buttons