BEC中级词汇精选（3）

文章作者 100test 发表时间 2007:03:16 20:57:29
来源 100Test.Com百考试题网

	n. ①账户，会计账目 ②利益，优势 ③客户，指有着商业或信誉联系的顾客 [pl.] 往来账目
短语	ask an account 请求付账；请求回答 balance accounts 与……结清账目；（跟某人）算账，（向某人）报复 cook/doctor the accounts 【口】造假账 on account (on credit) 以赊欠方式 an open account 来往账目，未结算账目 cast accounts 计算，算账 for account of 为……代理 account payable 应付账款 account receivable 应收账款 cook/doctor the accounts 【口】造假账
相关	account executive （广告公司）客户经理 account for 解释，说明
例	He paid the money into his bank account. 他把钱存在他的银行账户上。 Please charge it to my account. 请记入我的账户。 The salesman was visiting one of his most important accounts. 推销员当时正在拜访一个主要客户。 All the accounts of the firm were certified as correct. 公司所有账目被证明为正确无误。 I want you to account for each sum of the money you spent. 我要你说明你所花掉的每一笔钱的用途。 They were required to account for all expenses on a business trip. 他们被要求说明出差的各项开支。
accountancy		n. ①会计工作 ②会计职务
	短语	business accountancy 商业会计 economic development accountancy 经济开展会计
accountant		n. 会计，会计师，会计员
	短语	chartered public accountant 注册会计师，特许会计师 in-charge accountant 主管会计，会计主管员 non-business accountant 非商业会计 office accountant 总会计，复核员 private accountant 专任会计人员，私用会计师 professional accountant 会计师，专业会计师 public accountant 会计师，公众会计师 senior accountant 主任（高级）会计师
accruals		n. ①增值 ②获利，利息 ③自然增长
	短语	the accrual of interest 利息积累
	例	Interest will get accruals if you keep your money in a savings account. 把钱存在储蓄账户里就会生息。 Accrual has been allowed for. 自然增长已予以考虑。
accumulate		v. 积累，累积
	短语	accumulated dividends 积累股利 accumulated profit 累积盈利；滚存利润
	例	My savings are accumulating interest. 我的储蓄在累积利息。 The Accounts Department calculated losses accumulated over the past six months. 财务部计算了过去六个月的累积亏损。