absorb [ Eb5sC:b ] (v.) integrate a smaller item into a larger whole兼并、担负（费用）
[例] Head Office has absorbed the losses of our French subsidiary.
absorption costing a way of pricing goods by allowing for all costs relating to production in the sale price 归纳成本法
[例] Our company mainly use absorption costing to set the sale price of products.
abstract [ 5AbstrAkt ] (n.) short version of a longer document摘要
[例] Please brief your staff the abstract of the prevailing government regulations.
[同义词] summary, synopsis, digest
accepting house = (US) accepting bank an organization, often a merchant bank, that promise to pay a bill of exchange in return for a fee 承兑银行
access [ 5Akses ] 1. (n.) entry to something通道
[例] We have access to classified information.
[同义词] entrance, passage
2. (v.) gain entry into computer data files获取计算机数据（文件）
[例] They shouldn’t have been able to access this file.
[同义词] output
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