BEC商务英语疑难词解析(2)

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　　account 1 账户

　　例：When the debt is cleared- as it must be by the time the customer retires- and the account goes into credit, it will attract interest at about 5 per cent.

　　account 2 客户，生意往来关系

　　例：The firm is one of our major accounts.

　　accountancy 会计工作

　　例：To her, accountancy was a means to find out about business and be paid at the same time.

　　accounts 1 账目

　　例：The financial director was accused of falsifying the company accounts.

　　accounts 2 会计部门 即 accounts department

　　例：She works in accounts.

　　accounts manager 会计部经理

　　accounts payable 应付账款

　　例：Accounts payable is created when a firm deals with suppliers who extend credit.

　　accounts receivable 应收账款

　　例：Assets include cash, accounts receivable, inventory, property and equipment, and patents.

　　achievable 切实可行的，可达到的

　　例：Your objectives should be relevant to the job you have applied for and achievable.

　　Achilles' heel 原意为阿基里斯的脚踵，引申为致命弱点

　　例：However, an Achilles' heel can usually be found that allows the headhunter to persuade them that they are, in fact, wanting to change.

　　acid test 决定性的考验

　　例：The acid test is whether or not somebody will actually buy the product.

　　acquire 购入，取得所有权

　　例：This is cussons' newly acquired factory in Poland.

　　acquisition 收购

　　例：The accelerated rate of globalization has left companies desperately seeking overseas acquisitions in order to remain competitive.

　　across-the-board 全面，全体

　　例1：They have decided to increase prices by 4% across-the-board.

　　例2：To save money, identify current problems, and make the old company more efficient, the new president ordered an across-the-board examination of expenditures and operational procedures in every department.

　　action figure (仿真)玩具人，活动人

　　activewear 运动服

　　例：Lauren has been making activewear and basics like jeans and leather jackets for almost a quarter of a century.

　　activity 经营项目，经营业务

　　例：The main activities of the company are manufacturing computer components and direct retailing to consumers.