文档介绍：银行与金融- 中级
accountant (noun) = 会计
a person who keeps financial records and prepares financial reports
Mary is an accountant for a large pany.
accounts payable (noun phrase) = 应付帐款
the department in pany which keeps records of money that pany
owes
The manager in accounts payable says that we owe the vendor $10,000.
accounts receivable (noun phrase) = 应收帐款
the department in pany which keeps records of money owed by other
companies
According to the manager in accounts receivable, pany owes us $15,000.
accrue (verb) = 增加
increase or grow
The interest on my savings account accrues at the rate of 4 percent per year.
acquisition (noun) = 收购
a takeover of pany
Our acquisition of the automobile pany strengthened pany.
across-the-board (adjective phrase) = 全体
including all parts of pany
We need across-the-board budget cuts to improve our profitability.
annuity (noun) = 年金
the payment of a fixed sum of money at regular intervals
We chose the annuity that offered the highest monthly payments.
arbitration (noun) = 仲裁
a process in which an impartial person helps resolve a dispute
The factory used arbitration to solve their problem with their distributor.
asset (noun) = 资产
a thing of value that a business owns (usually plural)
We own our office building and all of our equipment. We have a lot of assets.
audit (noun) = 审计
an examination of pany's financial records to check for accuracy
pany has an annual audit every March.
balance of trade (noun phrase) = 贸易差额
the difference between a country's imports and exports
My country has a favorable balance of trade with those three countries. We sell
more to them than we buy.
balance sheet (noun phrase) = 资产负债表
financial statement showing what pany owns and owes at a given time
Our balance sheet showed that pany was worth a lot of money.
ballpark figure (noun phrase) = 估计数字
a rough estimate of an amount
She didn't know exactly how much it would cost, so she gave me a ballpark figure.
银行与金融- 中级(2