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
, K; i# q( L8 i& a) q1 @　　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
　　oblivious adj lacking all memory; forgetful; lacking conscious awareness; unmindful
2 j: }3 P: `9 k4 G- @　　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
　　obsolete adj ancient; archaic; no longer in use; outdated; disappearing; useless
& ^' p5 H5 D1 ~( z' }' G　　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
　　obvious adj clear; unmistakable; apparent; evident; plain
% o. g* k, p% h6 O4 {　　obviously adv clearly; unmistakably; plainly; apparently
" B+ E* t4 \* G5 y% u+ L　　occasion n opportunity; occurrence， event; incident; reason; cause; justification
　　occupancy n period of residence; act of taking possession ; right of possession
　　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
! x" h% m& L# i8 z  j　　occur v to happen; to take place; to transpire; to come to mind; to suggest itself
　　occurrence n happening; event; incident
　　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
9 z2 ]2 S$ `: ~; O: `4 q% j! C2 Q2 _　　official n person who holds public position; authority
& V* c. E- Y  _8 a& D6 e$ N, e+ ~　　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
: N6 H6 x- w" o5 M* H  M0 h　　omission n deletion; negligence; failure; default
% ~% F4 I$ S& p4 p# _( g　　omit v to delete; to skip over; to neglect
　　onus n responsibility; duty; burden; impediment; blame
　　operate v to act; to function; to manage; to use; to activate; to perform surgery
7 Y( O; c& f; g  Z　　operation n working， performance， handling; venture， undertaking; series of actions， procedure ; campaign; series of activities to achieve a goal ; surgery
　　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
) }/ y) E' X" [3 J2 B1 ^7 @* k　　opportune adj appropriate; fitting; well-timed; timely; proper; expedient
6 ]# I! Y' M/ H$ t　　opportunity n chance; occasion; favorable time to act
% w6 X* L8 \% i! z- a8 f　　oppose v to be in contention or conflict with; to be resistant to; to place opposite in contrast or counterbalance
8 S% b# Q) h7 T  j7 h* P5 d1 I! L　　opposite adj facing， across from; contrary; reverse; different; antithetical
/ Z% u# w  i8 w5 ~' L) s" z　　opposite adv on or towards an opposite side; contrarily
- M1 ~, [" [/ M　　opposite n contrast; something contrary
　　oppositeprep across from; facing
　　optimal adj most favorable or desirable; optimum
　　option n choice; alternative; possibility; selection; election
, x# B& L- O0 c# l# @　　ordinary adj regular; common
　　organize v to arrange; to order; to systematize; to establish; to set up; to unite; to compile; to structure
% Z1 w3 J8 H0 _$ c6 i( k& P2 D4 m# ^　　origin n source; beginning; birth; parentage; nationality
" u$ `5 l! O- y3 J. X( f　　original adj first; primary; innovative; creative; novel
4 I+ ~% U3 J& N. _5 N; o　　original n source from which something arises; originator; prototype; model; original workoriginality n state of not being a derivative of anything else
, i- r$ p* y( ?& }; F& _: y　　originally adv at first; in the first place; in a unique manner
- B4 k( R: w0 r" {　　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
$ ~$ U2 M. c7 H, j  o8 w8 R　　outbound adj leaving; sailing; traveling to another country
! b8 U# j2 d9 \: m　　outdoor adj of nature
　　outlet n exit; means of relief ; electrical source for connecting appliances; store that sells products directly from the manufacturer ; shop; joint; store
" G- M; s) E! @' W( Y　　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
: G# r5 n- ?- X! q# k; U　　overdraft n limit to which money may be withdrawn from the bank on credit
　　overhaul n an act of overhauling; a repair job
　　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
2 S- ], j4 r( ?8 O9 |; g　　overhead adj of general expenses; general; positioned or directed over the head
( t0 G% O: t5 k" v　　overhead adv from above; above; in the sky
　　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
　　overlap v to cover a part of; to have something in common
　　overlook v to inspect; to supervise; to miss; to omit; to ignore; to excuse
* |6 [7 Z* v$ H* l% q4 P/ h　　overseas adj beyond or across the sea; foreign
　　overseas adv across the sea; from beyond the sea; over the sea
　　oversee v to supervise; to manage; to inspect
) J. O$ C0 V) Y# W8 f9 b3 h7 s　　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
: n# R6 A, T9 I: \/ ]  X0 N5 S　　overwhelm v to defeat; to master; to crush; to stagger; to stun; to daze; to flood; to engulf
　　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
4 Q$ j/ c$ b7 f+ x, q　　ownership n legal right of possession