BEC初级商务英语专业词汇整理(4)

会计考友

　　1、acid test 决定性的考验
! {+ m/ g' V+ B, K9 E4 D　　例： The acid test is whether or not somebody will actually buy the product.
! g, \& ]+ e: }8 I7 L　　2、acquire 购入，取得所有权
9 E% P$ i' `0 u, I　　例： This is Cussons' newly acquired factory in Poland.
　　3、acquisition 收购
5 p/ U0 X/ f2 d/ z% D7 W% E　　例： The accelerated rate of globalisation has left companies desperately seeking overseas acquisitions in order to remain competitive.
0 P* y$ [& |2 v" m6 f3 _　　4、across-the-board 全面，全体
9 m: k. u, z& }: Y& D& E: i+ m: `/ {　　例1： They have decided to increase prices by 4% across-the-board.
' Z- k8 B8 h- L" G$ g/ \　　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
　　例： Lauren has been making activewear and basics like jeans and leather jackets for almost a quarter of a century.
! h/ G* x$ m2 h; a  u8 P! z: @　　7、activity 经营项目， 经营业务
& R$ j9 Y4 [9 x9 R　　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.
; B+ G, Y2 {# t1 @" @0 h　　例1. Private householders or businessmen insure against burglary， loss or damage by vandalism or "acts of God".
+ E( l$ O9 L! o　　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.
+ }$ |* R1 C# `& l! _8 K$ D　　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)
4 a1 _9 R* ~1 f4 y　　例：Actuaries spend their time working out whether or not an accident will happen and how much it will cost if it does.