Conhecimentos de Embarque

agent /ed$ənt/ noun 1. a person who represents a company or another person in an area to be the agent for BMW cars to be the agent for IBM 2. a person in charge of an agency an advertising agent The estate agent sent me a list of properties for sale. Our trip was organised through our local travel agent. 3. (business) agent US the chief local official of a trade union Management would only discuss the new payment scheme with agents officially representing the workers. (p. 11)

broker /brəυkə/ noun 1. a dealer who acts as a middleman between a buyer and a seller 2. (stock)broker a person or firm that buys and sells shares or bonds on behalf of clients. (p. 45)

party /pɑti/ noun a person or organisation involved in a legal dispute or legal agreement How many parties are there to the contract? The company is not a party to the agreement. (p.291)

representative /repr|zentətv/ adjective which is an example of what all others are like We displayed a representative selection of our product range. The sample chosen was not representative of the whole batch. noun 1. a company which works for another company, selling their goods We have appointed Smith & Co our exclusive representatives in Europe. 2. a person who acts on someone’s behalf He sent his solicitor and accountant to act as his representatives at the meeting. The board refused to meet the representatives of the workforce. 3. same as salesperson. (p.349)

signature /s!ntʃə/ noun a person’s name written by themselves on a cheque, document or letter She found a pile of cheques on his desk waiting for signature. All our company’s cheques need two signatures. The contract of employment had the personnel director’s signature at the bottom. (p. 380)

subscription subscription /səb|skrpʃən/ noun 1. money paid in advance for a series of issues of a magazine, for membership of a society or for access to information on a website Did you remember to pay the subscription to the computer magazine? She forgot to renew her club subscription. to take out a subscription to a magazine to start paying for a series of issues of a magazine to cancel a subscription to a magazine to stop paying for a series of issues of a magazine 2. subscription to a new share issue application to buy shares in a new company. (p.401)

gross /!rəυs/ noun twelve dozen (144) He ordered four gross of pens. (NOTE:no plural) adjective total, with no deductions adverb with no deductions My salary is paid gross. verb to make as a gross profit or earn as gross income The group grossed £25m in 1999. ‘…gross wool receipts for the selling season to end June appear likely to top $2 billion’[Australian Financial Review] (p.183)

cargo /kɑ!əυ/ noun a load of goods which are sent in a ship or plane, etc. the ship was taking on cargo it was being loaded with goods to load cargo to put cargo on a ship (p. 54)

charge /tʃɑd$/ noun 1. money which must be paid, or the price of a service to make no charge for delivery to make a small charge for rental There is no charge for this service or No charge is made for this service. 2. a debit on an account It appears as a charge on the accounts. 3. management or control to be in charge of something to be the manager or to deal with something She is in charge of all our HR documentation. 3. to take charge of something to start to deal with something or to become responsible for something When the manager was ill, his deputy took charge of the department. 4. a formal accusation in a court.He appeared in court on a charge of embezzling or on an embezzlement charge. verb 1. to ask someone to pay for services later to charge the packing to the customer, to charge the customer with the packing the customer has to pay for packing 2. to ask for money to be paid to charge £5 for delivery How much does he charge? He charges £16 an hour he asks to be paid £16 for an hour’s work 3. to pay for something by putting it on a charge account Can you charge the meal to my room? I want to charge these purchases to the company account. 4. to accuse someone formally of having committed a crime He was charged with embezzling his clients’ money. (p. 61)

freight /fret/ noun 1. the cost of transporting goods by air, sea or land. At an auction, the buyer pays the freight. 2. goods which are transported to take on freight to load goods onto a ship, train or truck verb to freight goods to send goods We freight goods to all parts of the USA. (p.141)

load /ləυd/ noun an amount of goods which are transported in a particular vehicle or aircraft the load of a lorry or of a container the goods carried by a lorry or in a container maximum load the largest weight of goods which a lorry or plane can carry verb 1. to load a lorry, a ship to put goods into a lorry or a ship for transporting to load cargo onto a ship a truck loaded with boxes a ship loaded with iron a fully loaded ship a ship which is full of cargo 2. (of a ship) to take on cargo The ship is loading a cargo of wood. 3. to put a program into a computer Load the word processing program before you start keyboarding. 4. to add extra charges to a price (p. 236)

loading /ləυdŋ/ noun the process of assigning work to workers or machines. The production manager has to ensure that careful loading makes the best use of human resources. (p. 236)

tax tax /t ks/ noun 1. money taken by the government or by an official body to pay for government services mainstream corporation tax (MCT) total tax paid by a company on its profits (less any ACT which the company will already have paid) 2. an amount of money charged by government as part of a person’s income or on goods bought basic tax income tax paid at the normal rate to levy or impose a tax to make a tax payable The government has imposed a 15% tax on petrol. to lift a tax to remove a tax The tax on fuel charges has been lifted. The tax on company profits has been lifted. Tax deducted at source tax which is removed from a salary or interest before the money is paid out verb to make someone pay a tax, to impose a tax on something. Businesses are taxed at 40%. Income is taxed at 35%. Luxury items are heavily taxed. (p. 410)

weight weight /wet/ noun a measurement of how heavy something is to sell fruit by weight the price is per pound or per kilo of the fruit to give short weight to give less than you should verb to give an extra value to a factor. (p. 446)

ZIP code /zp kəυd/ noun US numbers in an address that indicate a postal delivery area (NOTE: The UK term is postcode.) (p.453)

bill /bl/ noun 1. a written list of charges to be paid. The sales assistant wrote out the bill. Does the bill include VAT? The bill is made out to Smith Ltd. The builder sent in his bill. She left the country without paying her bills. 2. a list of charges in a restaurant . Can I have the bill please? The bill comes to £20 including service. Does the bill include service? The waiter has added 10% to the bill for service. 3. a written paper promising to pay money bills payable (B or P) bills, especially bills of exchange, which a company will have to pay to its creditors bills receivable (B or R) bills, especially bills of exchange, which are due to be paid by a company’s debtors due bills which are owed but not yet paid. bill of exchange 4.US same as banknote a $5 bill (NOTE: The UK term is note or banknote.) 5. a draft of a new law which will be discussed in Parliament verb to present a bill to someone so that it can be paid. The plumbers billed us for the repairs. (p. 37)

knowledge /nɒld$/ noun what is known he had no knowledge of the contract he did not know that the contract existed. (p. 224)

bill of lading /bl əv ledŋ/ noun a list of goods being shipped, which the transporter gives to the person sending the goods to show that the goods have been loaded. (p. 38)

date /det/ noun 1. the number of the day, month and year I have received your letter of yesterday’s date. date of receipt the date when something is received 2. to date up to now interest to date interest up to the present time 3. up to date current, recent or modern an up-to-date computer system 4. out of date old-fashioned, no longer modern Their computer system is years out of date. They are still using out-of-date machinery. verb to put a date on a document The cheque was dated March 24th. You forgot to date the cheque. to date a cheque forward to put a later date than the present one on a cheque. (p. 103)

affidavit affidavit /f|devt/ noun. a written statement which is signed and sworn before a solicitor, judge, JP, etc., and which can then be used as evidence in court (p. 10)

declaration /deklə|reʃ(ə)n/ noun an official statement (p. 67)

report /r|pɔt/ noun 1. a statement describing what has happened or describing a state of affairs to make a report or to present a report or to send in a report on market opportunities in the Far East. The accountants are drafting a report on salary scales. The sales manager reads all the reports from the sales team. The chairman has received a report from the insurance company. the treasurer’s report a document from the honorary treasurer of a society to explain the financial state of the society to its members 2. an official document from a government committee The government has issued a report on the credit problems of exporters. They reported for work at the usual time. verb 1. to make a statement describing something The sales force reported an increased demand for the product. He reported the damage to the insurance company. We asked the bank to report on his financial status. 2. to report to someone to be responsible to or to be under someone She reports direct to the managing director. The sales force reports to the sales director. 3. to go to a place or to attend She has been asked to report for an interview. Please report to our London office for training. 4. to publish the results of a company for a period and declare the dividend ‘…a draft report on changes in the international monetary system’ [Wall Street Journal](p. 348)

statement statement /stetmənt/ noun 1. something said or written which describes or explains something clearly to make a false statement to give wrong details statement of expenses a detailed list of money spent 2. statement (of account) a list of invoices and credits and debits sent by a supplier to a customer at the end of each month monthly or quarterly statement a statement which is sent every month or every quarter by the bank. (p. 393)

unload /n|ləυd/ verb 1. to take goods off a ship, lorry etc. The ship is unloading at Hamburg. We need a fork-lift truck to unload the lorry. We unloaded the spare parts at Lagos. There are no unloading facilities for container ships. 2. to sell shares which do not seem attractive We tried to unload our shareholding as soon as the company published its accounts. (p. 435)

description /d|skrpʃən/ noun a detailed account of what something is like false description of contents the act of wrongly stating the contents of a packet to trick customers into buying it. (p. 114)

destination /dest|neʃ(ə)n/ noun a place to which something is sent, to which something is going The ship will take ten weeks to reach its destination. Final destination, ultimate destination place reached at the end of a journey after stopping at several places en route. (p. 114)

document /dɒkjυmənt/ noun a paper, especially an official paper, with written information on it He left a file of documents in the taxi. She asked to see the documents relating to the case. (p. 123)

ship /ʃp/ verb to send goods, but not always on a ship to ship goods to the USA We ship all our goods by rail. The consignment of cars was shipped abroad last week. (p. 377)

vessel /ves(ə)l/ noun a ship. (p. 440)

shipper /ʃpə/ noun a person who sends goods or who organises the sending of goods for other customers. (p. 377)

shipping /ʃpŋ/ noun the sending of goods shipping charges shipping costs (NOTE: shipping does not always mean using a ship.) (p. 377)

embarkation /embɑ|keʃ(ə)n/ noun the act of going on to a ship or plane. (p. 135)

issue /ʃu/ noun 1. the number of a newspaper or magazine . We have an ad in the January issue of the magazine. 2. an act of giving out new shares 3. a problem being discussed To bring up the question of VAT will only confuse the issue. to have issues around to be concerned about something (informal ) verb to put out or to give out to issue a letter of credit to issue shares in a new company to issue a writ against someone . The government issued a report on London’s traffic. (p. 218)

delivery /d|lv(ə)ri/ noun 1. the transporting of goods to a customer allow 28 days for delivery parcels awaiting delivery free delivery or delivery free a delivery date Delivery is not allowed for or is not included. We have a pallet of parcels awaiting delivery. to take delivery of goods to accept goods when they are delivered We took delivery of the stock into our warehouse on the 25th. 2. a consignment of goods being delivered We take in three deliveries a day. There were four items missing in the last delivery. 3. the transport of a commodity to a purchaser 4. the transfer of a bill of exchange or other negotiable instrument to the bank which is due to make payment. (p. 110)

surrender /sə|rendə/ noun the act of giving up of an insurance policy before the contracted date for maturity verb to surrender a policy to give up an insurance policy before the date on which it matures. (p. 405)

transmission transmission /trnz|mʃ(ə)n/ noun sending transmission of a message. (p. 445)

forwarder /fɔwədə/ noun a person or company that arranges shipping and customs documents for several shipments from different companies, putting them together to form one large shipment. (p. 168)

sender /sendə/ noun a person who sends ‘return to sender’ words on an envelope or parcel to show that it is to be sent back to the person who sent it. (p. 372)

exports /ekspɔts/ plural noun goods sent to a foreign country to be sold. Exports to Africa have increased by 25%. (NOTE: Usually used in the plural, but the singular form is used before a noun.) (p.150)

export noun /ekspɔt/ the practice or business of sending goods to foreign countries to be sold 50% of the company’s profits come from the export trade or the export market. exports verb /k|spɔt/ to send goods to foreign countries for sale 50% of our production is exported. The company imports raw materials and exports the finished products.(p. 149)

exportation /ekspɔ|teʃ(ə)n/ noun the act of sending goods to foreign countries for sale. (p. 149)

freight /fret/ noun 1. the cost of transporting goods by air, sea or land At an auction, the buyer pays the freight. 2.goods which are transported to take on freight to load goods onto a ship, train or truck verb to freight goods to send goods, We freight goods to all parts of the USA. (p. 171)

cargo /kɑ!əυ/ noun a load of goods which are sent in a ship or plane, etc. the ship was taking on cargo it was being loaded with goods to load cargo to put cargo on a ship. (p. 54)

transport /trnspɔt/ noun the moving of goods or people air transport or transport by air rail transport or transport by rail road transport or transport by road the passenger transport services into London What means of transport will you use to get to the factory? verb /trns|pɔt/ to move goods or people from one place to another in a vehicle. The company transports millions of tons of goods by rail each year. The visitors will be transported to the factory by air or by helicopter or by taxi. (p. 425)

freight collect /fret kə|lekt/ noun US an arrangement whereby the customer pays for transporting the goods. (p. 171)

instruction /n|strkʃən/ noun an order which tells what should be done or how something is to be used She gave instructions to his stockbroker to sell the shares immediately. to await instructions to wait for someone to tell you what to do to issue instructions to tell people what to do in accordance with, according to instructions as the instructions show instructor instructor. (p. 211)

limitation /lm|teʃ(ə)n/ noun the act of allowing only a specific quantity of something The contract imposes limitations on the number of cars which can be imported. limitation of liability the fact of making someone liable for only a part of the damage or loss. (p. 234)

restraint restraint /r|strent/ noun control. (p. 352)

restriction /r|strkʃən/ noun a limit or control import restrictions or restrictions on imports to impose restrictions on imports or credit to start limiting imports or credit to lift credit restrictions or import restrictions to allow credit to be given freely or imports to enter the country freely. (p. 352)

liability /laə|blti/ noun 1. a legal responsibility for damage, loss or harm. The two partners took out insurance to cover employers’ liability. to accept liability for something to agree that you are responsible for something to refuse liability for something to refuse to agree that you are responsible for something 2. responsibility for a payment such as the repayment of a loan 3. someone or something which represents a loss to a person or organisation. The sales director is an alcoholic and has become a liability to the company. (p. 233)

place /ples/ noun 1. where something is or where something happens to take place to happen The meeting will take place in our offices. 2. a position (in a competition) Three companies are fighting for first place in the home computer market. 3. a job He was offered a place with an insurance company. She turned down three places before accepting the one we offered. 4. a position in a text She marked her place in the text with a red pen. I have lost my place and cannot remember where I have reached in my filing. verb 1. to put to place money in an account to deposit money in an account to place a block of shares to find a buyer for a block of shares to place a contract to decide that a certain company shall have the contract to do work to place something on file to file something 2. to place an order to order something He placed an order for 250 cartons of paper. 3. to place staff to find jobs for staff how are you placed for work? have you enough work to do? p. 303)

site site /sat/ noun 1. the place where something is located We have chosen a site for the new factory. The supermarket is to be built on a site near the station. 2. a website which is created by a company, organisation or individual, and which anyone can visit How many hits did we have on our site last week? verb to place or position to be sited to be placed The factory will be sited near the motorway. (p. 381)

issuing /ʃuŋ/ adjective organising an issue of shares. (p. 218)

delivery /d|lv(ə)ri/ noun 1. the transporting of goods to a customer allow 28 days for delivery parcels awaiting delivery free delivery or delivery free a delivery date Delivery is not allowed for or is not included. We have a pallet of parcels awaiting delivery. to take delivery of goods to accept goods when they are delivered. We took delivery of the stock into our warehouse on the 25th. 2. a consignment of goods being delivered. We take in three deliveries a day. There were four items missing in the last delivery. 3. the transport of a commodity to a purchaser 4. the transfer of a bill of exchange or other negotiable instrument to the bank which is due to make payment. (p. 110)

destination /dest|neʃ(ə)n/ noun a place to which something is sent, to which something is going. The ship will take ten weeks to reach its destination. final destination, ultimate destination place reached at the end of a journey. (p. 114)

allotment /ə|lɒtmənt/ noun 1. the process of sharing out something, especially money between various departments, projects or people. The allotment of funds to each project is the responsibility of the finance director. 2. the act of giving shares in a new company to people who have applied for them share allotment payment in full on allotment. (p. 13)

batch /btʃ/ noun 1. a group of items which are made at one time This batch of shoes has the serial number 25–02. 2. a group of documents which are processed at the same time Today’s batch of invoices is ready to be mailed. The factory is working on yesterday’s batch of orders. The accountant signed a batch of cheques. We deal with the orders in batches of fifty at a time. verb to put items together in groups to batch invoices or cheques. (p. 34)

lot /lɒt/ noun 1. a large quantity a lot of people or lots of people are out of work 2. a group of items sold together at an auction to bid for lot 23 At the end of the auction half the lots were unsold. 3. a group of shares which are sold to sell a lot of shares to sell shares in small lots 4. US a piece of land, especially one to be used for redevelopment They bought a lot and built a house. (p. 240)

parcel of shares /pɑs(ə)l əv ʃeəz/ noun a fixed number of shares which are sold as a group The shares are on offer in parcels of 50. (p. 290)

share /ʃeə/ noun 1. a part of something that has been divided up among several people or groups to have a share in to take part in or to contribute to to have a share in management decisions 2. one of many equal parts into which a company’s capital is divided He bought a block of shares in Marks and Spencer. Shares fell on the London market. The company offered 1.8m shares on the market. to allot shares to give a certain number of shares to people who have applied to buy them verb 1. to own or use something together with someone else It is very awkward having to share a telephone. I don’t want to share an office with her because she smokes. 2. to divide something up among several people or groups to share computer time to share the profits among the senior executives Three companies share the market. to share information or data to give someone information which you have ‘…falling profitability means falling share prices’ [Investors Chronicle] ‘…the share of blue-collar occupations declined from 48 per cent to 43 per cent’ [Sydney Morning Herald] (p. 375)

merchant /m&tʃənt/ noun 1. a business person who buys and sells, especially one who buys imported goods in bulk for retail sale a coal merchant a wine merchant 2. a company, shop or other business which accepts a credit card for purchases. (p. 254)

dealer /dilə/ noun 1. a person who buys and sells a used-car dealer 2. a person or firm that buys or sells on their own account, not on behalf of clients. (p. 104)

good /!υd/ adjective a good deal (of) a large amount (of) We wasted a good deal of time discussing the arrangements for the meeting. The company had to pay a good deal for the building site. a good many very many A good many staff members have joined the union. (p.180)

commodity /kə|mɒdti/ noun something sold in very large quantities, especially a raw material such as a metal or a food such as wheat COMMENT: Commodities are either traded for immediate delivery (as ‘actuals’ or ‘physicals’), or for delivery in the future (as ‘futures’). Commodity markets deal either in metals (aluminium, copper, lead, nickel, silver and zinc) or in ‘soft’ items, such as cocoa, coffee, sugar and oil. (p. 82)

merchandise /m&tʃəndaz/ noun goods which are for sale or which have been sold The merchandise is shipped through two ports. verb to sell goods by a wide variety of means, such as display, advertising or sending samples to merchandise a product ‘…fill huge warehouses with large quantities but limited assortments of top-brand, first-quality merchandise and sell the goods at rock-bottom prices’ [Duns Business Month]. (p. 254)

notice /nəυts/ noun 1. a piece of written information The company secretary pinned up a notice about the pension scheme. 2. an official warning that a contract is going to end or that terms are going to be changed until further notice until different instructions are given You must pay £200 on the 30th of each month until further notice. 3. official written information that an employee is leaving their job on a certain date she gave in or handed in her notice she resigned 4. the time allowed before something takes place We require three months’ notice at short notice with very little warning The bank manager will not see anyone at short notice. you must give seven days’ notice of withdrawal you must ask to take money out of the account seven days before you want it 5. a legal document (such as telling a tenant to leave property which he is occupying) to give someone notice, to serve notice on someone to give someone a legal notice to give a tenant notice to quit, to serve a tenant with notice to quit to inform a tenant officially that he has to leave the premises by a certain date We have given our tenant notice to quit. (p. 270)

notification /nəυtf|keʃ(ə)n/ noun the act of informing someone of something. (p. 270)

summons /smənz/ noun an official order from a court requiring someone to appear in court to be tried for a criminal offence or to defend a civil action He threw away the summons and went on holiday to Spain. (p. 403)

number /nmbə/ noun 1. a quantity of things or people The number of persons on the payroll has increased over the last year. The number of days lost through strikes has fallen. a number of some A number of the staff will be retiring this year. 2. a printed or written figure that identifies a particular thing Please write your account number on the back of the cheque. If you have a complaint to make, always quote the batch number. She noted the cheque number in the ledger. 3. an amount in figures verb to put a figure on a document to number an order I refer to your invoice numbered 1234. (p. 271)

digit /dd$t/ noun a single number a seven-digit phone number a seven-digit phone number a phone number with seven figures The seven-digit numbers are being replaced by eight digits. (p. 116)

obligation /ɒbl|!eʃ(ə)n/ noun 1. a duty to do something There is no obligation to help out in another department There is no obligation to buy. two weeks’ free trial without obligation the customer can try the item at home for two weeks without having to buy it at the end of the test to be under an obligation to do something to feel it is your duty to do something he is under no contractual obligation to buy he has signed no contract which forces him to buy 2. a debt to meet your obligations to pay your debts. (p. 272)

origin /ɒrd$n/ noun the place where something or someone originally comes from spare parts of European origin. (p. 282)

cause /kɔz/ noun a thing which makes something happen What was the cause of the bank’s collapse? The police tried to find the cause of the fire. verb to make something happen The recession caused hundreds of bankruptcies.(p. 57)

source /sɔs/ noun the place where something comes from What is the source of her income? You must declare income from all sources to the tax office. income which is taxed at source income where the tax is removed and paid to the government by the employer before the income is paid to the employee verb to get supplies from somewhere We source these spare parts in Germany. (p. 386)

paid /ped/ adjective 1. for which money has been given The invoice is marked ‘paid’. 2. paid holidays holidays where the worker’s wages are still paid even though he or she is not working 3. referring to an amount which has been settled The order was sent carriage paid. paid bills bills which have been settled. (p. 289)

order /ɔdə/ noun 1. the way in which records such as filing cards or invoices are arranged in alphabetical or numerical order 2. working arrangement machine in full working order a machine which is ready and able to work properly the telephone is out of order the telephone is not working is all the documentation in order? are all the documents valid and correct? 3. an official request for goods to be supplied to give someone an order or to place an order with someone for twenty filing cabinets The management ordered the workforce to leave the factory. to fill an order, to fulfil an order to supply items which have been ordered We are so understaffed we cannot fulfil any more orders before Christmas. items available to order only items which will be manufactured only if someone orders them on order ordered but not delivered This item is out of stock, but is on order. 4. an item which has been ordered The order is to be delivered to our warehouse. That filing cabinet contains staff records ordered by name. 5. an instruction 6. a document which allows money to be paid to someone She sent us an order on the Chartered Bank. 7. pay to Mr Smith or order pay money to Mr Smith or as he orders pay to the order of Mr Smith pay money directly to Mr Smith or to his account verb 1. to ask for goods to be supplied They ordered a new Rolls Royce for the managing director. 2. to give an official request for something to be done or for something to be supplied to order twenty filing cabinets to be delivered to the warehouse 3. to put in a certain way The address list is ordered by country. That filing cabinet contains invoices ordered by date. (p. 281)

petition /pə|tʃ(ə)n/ noun an official request verb to make an official request He petitioned the government for a special pension. (p. 300)

request /r|kwest/ noun an act of asking for something They put in a request for a government subsidy. His request for a loan was turned down by the bank. on request if asked for We will send samples on request or ‘samples available on request’. verb to ask for to request assistance from the government I am sending a catalogue as requested. (p. 349)

weight weight /wet/ noun a measurement of how heavy something is to sell fruit by weight the price is per pound or per kilo of the fruit to give short weight to give less than you should verb to give an extra value to a factor. (p. 446)

importance /m|pɔtəns/ noun considerable value or significance The bank attaches great importance to the deal. (p. 199)

gross weight gross weight /!rəυs wet/ noun the weight of both the container and its contents (p. 183)

net weight /net wet/ noun the weight of goods after deducting the packing material and container. (p. 267)

port installations /pɔt nstə| leʃ(ə)nz/ plural noun the buildings and equipment of a port

port of embarkation port of embarkation /pɔt əv mbɑ|keʃ(ə)n/ noun a port at which you get on to a ship

port of registry port of registry /pɔt əv red$st (p. 307)

harbour /hɑbə/ noun a port, place where ships come to load or unload (NOTE: The US spelling is harbor.)

harbour dues /hɑbə djuz/ noun payment which a ship makes to the harbour authorities for the right to use a harbour installations /hɑbə nstə| leʃ(ə)ns/ noun the buildings or equipment in a harbour (p. 187-188)

quality quality /kwɒlti/ noun what something is like or how good or bad something is The poor quality of the service led to many complaints. There is a market for good-quality secondhand computers. we sell only quality farm produce we sell only farm produce of the best quality. (p. 328)

status /stetəs/ noun 1. the importance of someone or something relative to others, especially someone’s position in society the chairman’s car is a status symbol the size of the car shows how important the chairman is loss of status the act of becoming less important in a group 2. legal status legal position. (p. 393)

receipt /r|sit/ noun 1. a piece of paper showing that money has been paid or that something has been received He kept the customs receipt to show that he had paid duty on the goods. She lost her taxi receipt. Keep the receipt for items purchased in case you need to change them later. 2. the act of receiving something Goods will be supplied within thirty days of receipt of order. Invoices are payable within thirty days of receipt. On receipt of the notification, the company lodged an appeal. to acknowledge receipt of a letter to write to say that you have received a letter We acknowledge receipt of your letter of the 15th. receipts verb to stamp or to sign a document to show that it has been received, or to stamp an invoice to show that it has been paid Receipted invoices are filed in the ring binder. (p.336)

forwarder /fɔwədə/ noun a person or company that arranges shipping and customs documents for several shipments from different companies, putting them together to form one large shipment. (p. 168)

shipper /ʃpə/ noun a person who sends goods or who organises the sending of goods for other customers. (p. 337)

sender /sendə/ noun a person who sends ‘return to sender’ words on an envelope or parcel to show that it is to be sent back to the person who sent it. (p. 372)

stamp /stmp/ noun a device for making marks on documents; a mark made in this way The invoice has the stamp ‘Received with thanks’ on it. The customs officer looked at the stamps in her passport. rubber stamp stamp made of hard rubber cut to form words verb 1. to mark a document with a stamp to stamp an invoice ‘Paid’ The documents were stamped by the customs officials. 2. to put a postage stamp on an envelope or parcel. (p. 391)

seal /sil/ noun 1. a special symbol, often one stamped on a piece of wax, which is used to show that a document is officially approved by the organisation that uses the symbol contract under seal a contract which has been legally approved with the seal of the company 2. a piece of paper, metal or wax attached to close something, so that it can be opened only if the paper, metal or wax is removed or broken verb 1. to close something tightly The computer disks were sent in a sealed container. 2. to attach a seal, to stamp something with a seal Customs sealed the shipment. (p.367)

charge /tʃɑd$/ noun 1. money which must be paid, or the price of a service to make no charge for delivery to make a small charge for rental There is no charge for this service or No charge is made for this service. 2. a debit on an account It appears as a charge on the accounts. 3. management or control to be in charge of something to be the manager or to deal with something She is in charge of all our HR documentation. to take charge of something to start to deal with something or to become responsible for something When the manager was ill, his deputy took charge of the department. 4. a formal accusation in a court He appeared in court on a charge of embezzling or on an embezzlement charge. verb 1. to ask someone to pay for services later to charge the packing to the customer, to charge the customer with the packing the customer has to pay for packing 2. to ask for money to be paid to charge £5 for delivery How much does he charge? he charges £16 an hour he asks to be paid £16 for an hour’s work 3. to pay for something by putting it on a charge account Can you charge the meal to my room? I want to charge these purchases to the company account. 4. to accuse someone formally of having committed a crime He was charged with embezzling his clients’ money. (p. 61)

fee fee /fi/ noun money paid for work carried out by a professional person such as an accountant, a doctor or a lawyer We charge a small fee for our services. The consultant’s fee was much higher than we expected. director’s fees money paid to a director as a lump sum, not a salary. (p. 156)

rate /ret/ noun 1. the money charged for time worked or work completed 2. an amount of money paid, e.g. as interest or dividend, shown as a percentage 3. the value of one currency against another What is today’s rate or the current rate for the dollar? to calculate costs on a fixed exchange rate to calculate costs on an exchange rate which does not change 4. an amount, number or speed compared with something else the rate of increase in redundancies The rate of absenteeism or The absenteeism rate always increases in fine weather. verb to rate someone highly to value someone, to think someone is very good ‘…state-owned banks cut their prime rate a percentage point to 11%’ [Wall Street Journal] ‘…the unions had argued that public sector pay rates had slipped behind rates applying in private sector employment’ [Australian Financial Review] ‘…royalties have been levied at a rate of 12.5% of full production’ [Lloyd’s List] ‘…the minister is not happy that banks are paying low interest on current accounts of less than 10 per cent, but are charging rates of between 60 and 71 per cent on loans’ [Business in Africa] (p. 333)

tax /tks/ noun 1. money taken by the government or by an official body to pay for government services mainstream corporation tax (MCT) total tax paid by a company on its profits (less any ACT which the company will already have paid) 2. an amount of money charged by government as part of a person’s income or on goods bought basic tax income tax paid at the normal rate to levy or impose a tax to make a tax payable The government has imposed a 15% tax on petrol. to lift a tax to remove a tax The tax on fuel charges has been lifted. The tax on company profits has been lifted. tax deducted at source tax which is removed from a salary or interest before the money is paid out verb to make someone pay a tax, to impose a tax on something Businesses are taxed at 40%. Income is taxed at 35%. Luxury items are heavily taxed. (p. 410)

valuation /v lju|eʃ(ə)n/ noun an estimate of how much something is worth to ask for a valuation of a property before making an offer for it to buy a shop with stock at valuation when buying a shop, to pay a price for the stock which is equal to the value as estimated by the valuer to purchase stock at valuation to pay the price for stock which it is valued at (p. 438)

package /pkd$/ noun 1. goods packed and wrapped for sending by mail The Post Office does not accept bulky packages. The goods are to be sent in airtight packages. 2. a box or bag in which goods are sold Instructions for use are printed on the package. 3. a group of different items joined together in one deal 4. a different items of software sold together a payroll package The computer is sold with accounting and wordprocessing packages. The company’s area of specialisation is accounts packages for small businesses. verb 1. to package goods to wrap and pack goods in an attractive way 2. to package holidays to sell a holiday package including travel, hotels and food ‘…airlines offer special stopover rates and hotel packages to attract customers to certain routes’ [Business Traveller] ‘…the remuneration package will include an attractive salary, profit sharing and a company car’ [Times] (p. 288)

total total /təυt(ə)l/ adjective complete or with everything added together The total amount owed is now £1000. The company has total assets of over £1bn. The total cost was much more than expected. Total expenditure on publicity is twice that of last year. Our total income from exports rose last year. the cargo was written off as a total loss the cargo was so badly damaged that the insurers said it had no value noun an amount which is complete, with everything added up The total of the charges comes to more than £1,000. verb to add up to costs totalling more than £25,000 (NOTE: totalling – totalled. The US spelling is totaling – totaled.) (p. 420)

carrier /kriə/ noun 1. a company which transports goods We only use reputable carriers. 2. a vehicle or ship which transports goods. (p. 55)

transportation /trnspɔ|teʃ(ə)n/noun 1. the moving of goods or people from one place to another 2. vehicles used to move goods or people from one place to another The company will provide transportation to the airport. (p. 425)

unit /junt/ noun 1. a single product for sale 2. a separate piece of equipment or furniture 3. a group of people set up for a special purpose 4. a single share in a unit trust accumulation units in a unit trust, where the dividend is left to accumulate as new units. (p. 434)

amount /ə|maυnt/ noun a quantity of money A small amount has been deducted to cover our costs. A large amount to be written off? verb to amount to make a total of Their debts amount to over £1m. amount to phrasal verb to make a total of Their debts amount to over £1m. (p. 15)

price /pras/ noun money which has to be paid to buy something to sell goods off at half price to sell goods at half the price at which they were being sold before cars in the £18–19,000 price range cars of different makes, selling for between £18,000 and £19,000 price ex warehouse the price for a product which is to be collected from the manufacturer’s or agent’s warehouse and so does not include delivery to increase in price to become more expensive Petrol has increased in price or the price of petrol has increased. to increase prices, to raise prices to make items more expensive we will try to meet your price we will try to offer a price which is acceptable to you to cut prices to reduce prices suddenly o lower prices, to reduce prices to make items cheaper verb to give a price to a product We have two used cars for sale, both priced at £5,000. the company has priced itself out of the market the company has raised its prices so high that its products do not sell ‘…the average price per kilogram for this season has been 300c’ [Australian Financial Review] ‘European manufacturers rely heavily on imported raw materials which are mostly priced in dollars’ [Duns Business Month] ‘…after years of relying on low wages for their competitive edge, Spanish companies are finding that rising costs and the strength of the peseta are pricing them out of the market’ [Wall Street Journal] ‘…that British goods will price themselves back into world markets is doubtful as long as sterling labour costs continue to rise’ [Sunday Times] (p.312-313)

value /vlju/ noun the amount of money which something is worth the fall in the value of sterling She imported goods to the value of £2500. The valuer put the value of the stock at £25,000. good value (for money) a bargain, something which is worth the price paid for it That restaurant gives value for money. Buy that computer now – it is very good value. Holidays in Italy are good value because of the exchange rate. to rise or fall in value to be worth more or less verb to estimate how much money something is worth He valued the stock at £25,000. We are having the jewellery valued for insurance. (p. 438)

validity /və|ldti/ noun effectiveness or usefulness The validity of these tests is questionable since applicants have also managed to pass them who have been unsatisfactory in subsequent employment. (p. 437-438)

worth /w&θ/ adjective having a value or a price Don’t get it repaired – it’s worth only £25. The car is worth £6,000 on the secondhand market. he is worth £10m he owns property, investments, etc., which would sell for £10m what are ten pounds worth in dollars? what is the equivalent of £10 in dollars? noun a value give me ten pounds’ worth of petrol give me as much petrol as £10 will buy. (p. 451)

declared value /d|kleəd vlju/ noun the value of goods entered on a customs declaration. (p. 102)

face value /fes vlju/ noun the value written on a coin, banknote or share certificate ‘…travellers cheques cost 1% of their face value – some banks charge more for small amounts’ [Sunday Times] (p. 153)

volume /vɒljum/ noun 1. a quantity of items 2. the quantity of shares traded on a stock market average daily volume: 130,000 shares. (p. 442)

package /pkd$/ noun 1. goods packed and wrapped for sending by mail The Post Office does not accept bulky packages. The goods are to be sent in airtight packages. 2. a box or bag in which goods are sold Instructions for use are printed on the package. 3. a group of different items joined together in one deal 4. a different items of software sold together a payroll package The computer is sold with accounting and wordprocessing packages. The company’s area of specialisation is accounts packages for small businesses. verb 1. to package goods to wrap and pack goods in an attractive way 2. to package holidays to sell a holiday package including travel, hotels and food ‘…airlines offer special stopover rates and hotel packages to attract customers to certain routes’ [Business Traveller] ‘…the remuneration package will include an attractive salary, profit sharing and a company car’ [Times] (p. 228)