托业考试综合指导(13)

会计考友

　　obesity n the condition of being obese; increased body weight caused by excessive accumulation of fat
　　objection n opposition; appeal; denial; protest
　　objective adj impartial; unbiased; existing outside of the mind; relating to or characteristic of a direct object ; expressing or dealing with facts
　　objective n aim; purpose， goal; objective caseobligation n duty responsibility; indebtedness; agreement
　　obligatory adj binding; compelling; must be done; necessary
' H9 u4 i3 I$ m3 W　　oblivious adj lacking all memory; forgetful; lacking conscious awareness; unmindful
. b0 V0 G6 N4 ]& E8 h2 ]1 Q　　observe v to watch; to study; to monitor; to supervise; to discern; to keep; to honor; to fulfill religious commandments; to follow; to abide by; to remark; to comment
, r+ X; |2 F! ]+ N" z　　obsolete adj ancient; archaic; no longer in use; outdated; disappearing; useless
　　obtain v to acquire; to come by; to procure; to secure; to earn; to achieve
　　obviate v to anticipate and dispose of effectively; render unnecessary
# J) }3 d- f. L5 |6 B1 V! {6 @　　obvious adj clear; unmistakable; apparent; evident; plain
　　obviously adv clearly; unmistakably; plainly; apparently
　　occasion n opportunity; occurrence， event; incident; reason; cause; justification
( P' h9 U- r7 G/ S; s1 h$ b　　occupancy n period of residence; act of taking possession ; right of possession
' a( d- `+ j- C9 K$ Q2 N/ |　　occupation n act of forcefully taking possession of an area; seizure; conquest; possession or settlement of land
　　occupied adj conquered; seized; filled; taken up; in use ; inhabited; populated; absorbed， engrossed
　　occur v to happen; to take place; to transpire; to come to mind; to suggest itself
　　occurrence n happening; event; incident
6 |/ C! L, @+ A/ P, R% U+ V* L　　offence n attack;side that pursues ; misdeed; insult; state of being offended; transgressionoffender n transgressor; person who breaks the law; one who insults
　　offense n attack;side that pursues ; misdeed; insult; state of being offended; transgressionoffensive n attack; act of aggression; position of pursuit or aggression
　　official n person who holds public position; authority
　　offset n outcome; compensation; counterbalance; printing method in which a printing plate transfers ink to a blanket which in turn transfers the ink to the paperoffset v to compensate; to balance; to print with an offset printing press
　　omission n deletion; negligence; failure; default
　　omit v to delete; to skip over; to neglect
　　onus n responsibility; duty; burden; impediment; blame
, ?/ r0 h3 E: G' q' J+ @$ T. Q8 P　　operate v to act; to function; to manage; to use; to activate; to perform surgery
　　operation n working， performance， handling; venture， undertaking; series of actions， procedure ; campaign; series of activities to achieve a goal ; surgery
+ l# I& M! W3 d! M　　operational adj working; functional; ready for use
　　operator n one who activates; worker of a telephone switchboard; worker; operation symbol; character which signifies a logical or mathematical operation between several numbersopinion n attitude; outlook; formal judgment or estimation
　　opportune adj appropriate; fitting; well-timed; timely; proper; expedient
　　opportunity n chance; occasion; favorable time to act
　　oppose v to be in contention or conflict with; to be resistant to; to place opposite in contrast or counterbalance
5 j( A/ `) h' O　　opposite adj facing， across from; contrary; reverse; different; antithetical
& D  d% @! N6 ~　　opposite adv on or towards an opposite side; contrarily
　　opposite n contrast; something contrary
+ p( S& A2 }) p. b　　oppositeprep across from; facing
! I, y% S9 m# `) D7 I　　optimal adj most favorable or desirable; optimum
7 O) f4 l3 C0 k1 c% @; v　　option n choice; alternative; possibility; selection; election
　　ordinary adj regular; common
0 G% [" ~6 d# u8 M1 m- I0 }　　organize v to arrange; to order; to systematize; to establish; to set up; to unite; to compile; to structure
: q" Y, s0 j2 G, f' Y; N　　origin n source; beginning; birth; parentage; nationality
* }; A, b7 Q9 B" R6 @! K  |0 J+ ]　　original adj first; primary; innovative; creative; novel
/ y7 n) s/ c# F% D% Y' ?　　original n source from which something arises; originator; prototype; model; original workoriginality n state of not being a derivative of anything else
　　originally adv at first; in the first place; in a unique manner
　　originate v to begin; to be created; to result from; to develop; to be born; to be produced

会计考友

　　ostensible adj apparent; seeming
　　ostentatious adj showy; pretentious; bombastic; pompous; garish
　　outbound adj leaving; sailing; traveling to another country
　　outdoor adj of nature
% d$ `$ P- ?# y9 A0 [　　outlet n exit; means of relief ; electrical source for connecting appliances; store that sells products directly from the manufacturer ; shop; joint; store
　　output n yield; product; manufacture; information sent out from a computeroutside adj external; of the outdoors; from the outdoors; maximal
　　outstanding adj excellent; conspicuous; prominent; notable; owing， due; unsettled ; unresolved
　　overall n one piece garment made of trousers and a piece of cloth that covers the chest and has shoulder strapsovercome v to subdue; to solve
　　overdraft n limit to which money may be withdrawn from the bank on credit
　　overhaul n an act of overhauling; a repair job
5 w* T# R% d& S3 F) p0 c: P　　overhaul v to examine or go over carefully for needed repairs; to dismantle in order to make repairs; to make extensive renovations or revisions on; renovate; to catch up with; overtake
　　overhead adj of general expenses; general; positioned or directed over the head
　　overhead adv from above; above; in the sky
4 a4 a2 m$ t, T2 Y: P" j! L( F　　overhead n general expenses; manufacturing and business expenses; information which is attached to a message on a network in order to ensure error-free transmission to the correct destinationoverhear v to hearwithout the speaker‘s awareness or intent
- c7 D/ Z. K$ o6 Q; }　　overlap v to cover a part of; to have something in common
) f% g  j4 |) _- _" E# z　　overlook v to inspect; to supervise; to miss; to omit; to ignore; to excuse
+ D1 y* U* ?7 K; j+ z  n4 V　　overseas adj beyond or across the sea; foreign
　　overseas adv across the sea; from beyond the sea; over the sea
. Y2 S. ^) V$ V6 q  v　　oversee v to supervise; to manage; to inspect
　　overt adj plain; clear; visible; public; intentional; undisguisedovertime adv exceeding regular working hours; additional timeovertime n work beyond regular working hours; pay for such work; extra time， additional timeoverview n synopsis; general survey; introduction
　　overwhelm v to defeat; to master; to crush; to stagger; to stun; to daze; to flood; to engulf
  _3 @1 `' e! s* K$ P　　owe v to be indebted to; to be under obligation to pay or repay; to feel that a certain thing is deserved; to have an emotion or attitude toward someone or something
& {8 d) F* l1 a' l　　ownership n legal right of possession