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
. F9 o# `& L) I4 Y# o' h　　例： The acid test is whether or not somebody will actually buy the product.
　　2、acquire 购入，取得所有权
　　例： This is Cussons' newly acquired factory in Poland.
4 G2 e( S' |; h4 n4 a　　3、acquisition 收购
0 j$ f; x4 t/ q3 Q. x9 [　　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
　　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
　　6、activewear 运动服
4 b6 E) o4 a8 i" j4 z　　例： Lauren has been making activewear and basics like jeans and leather jackets for almost a quarter of a century.
  M+ n2 m7 M5 q$ }5 X: U" M　　7、activity 经营项目， 经营业务
3 k0 y, Q, ?( w! A　　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.
! I3 M9 p" W6 [5 V( M+ W　　例1. Private householders or businessmen insure against burglary， loss or damage by vandalism or "acts of God".
. Z3 g$ l/ ?5 F9 V9 I- k* `2 M0 b: w4 W　　例2. The insurance policy does not cover acts of God.
. F* a* I" S5 w8 \. J  m　　9、actuals 实际数字（相对于估计的数目）
+ y! D; x5 I1 U; J* B9 V# [9 ]　　例： These are the actuals for last year's turnover.
　　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）
  V) q; _- j1 B- S: t　　例：Actuaries spend their time working out whether or not an accident will happen and how much it will cost if it does.