2010年商务英语：专业难词汇总（4）

会计考友

　1、acid test 决定性的考验
' u4 a* `: U2 E  `1 Z' U　　例： The acid test is whether or not somebody will actually buy the product.
　　2、acquire 购入，取得所有权
' p( K9 ]4 T, a. r+ w' ^; J　　例： This is Cussons' newly acquired factory in Poland.
  G3 J) z4 I0 v2 b　　3、acquisition 收购
　　例： The accelerated rate of globalisation has left companies desperately seeking overseas acquisitions in order to remain competitive.
　　4、across-the-board 全面，全体
- ~1 T3 T+ U; ?7 `- y( @) I* c* \　　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 dfficient， the new president ordered an across-the-board examination of expenditures and operational procedures in every department.
　　5、action figure （仿真）玩具人，活动人
4 _) X4 q4 ^5 Q& l/ D　　6、activewear 运动服
　　例： Lauren has been making activewear and basics like jeans and leather jackets for almost a quarter of a century.
5 m9 h' c6 [% c, C　　7、activity 经营项目， 经营业务
1 r; d* n+ i" l% ?+ w6 Z　　例： The main activities of the company are manufacturing computer components and direct retailing to consumers.
　　8、act of God 不可抗力， 天灾， 亦作 force majeure.
　　例1. Private householders or businessmen insure against burglary， loss or damage by vandalism or "acts of God".
　　例2. The insurance policy does not cover acts of God.
　　9、actuals 实际数字（相对于估计的数目）
　　例： These are the actuals for last year's turnover.
* E; A4 D2 H, E; o& k0 D3 F6 L4 u$ h　　10、actuary 精算师（受雇于保险公司或退休基金公司，根据死亡率和意外事故、火灾、盗窃等的可能性，估计保险风险和费用）
　　例：Actuaries spend their time working out whether or not an accident will happen and how much it will cost if it does.