银行与金融.中级.pdf

  accountantQRXQ  a person who keeps financial records and prepares financial reports Mary is an accountant for a large construction company. accounts payableQRXQSKUDVH  the department in a company which keeps records of money that the company owes The manager in accounts payable says that we owe the vendor $ 10,000. accounts receivableQRXQSKUDVH  the department in a company which keeps records of money owed by other companies According to the manager in accounts receivable, that company owes us $ 15,000. accrue increase or grow The interest on my savings account accrues at the rate of 4 percent per year. acquisitionQRXQ  a takeover of another company Our acquisition of the automobile parts company strengthened our company. across-the-board including all parts of a company We need across-the-board budget cuts to improve our profitability. annuity the payment of a fixed sum of money at regular intervals We chose the annuity that offered the highest monthly payments. arbitration a process in which an impartial person helps resolve a dispute The factory used arbitration to solve their problem with their distributor. assetQRXQ  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. auditQRXQ  an examination of a companys financial records to check for accuracy Our company has an annual audit every March. balance of tradeQRXQSKUDVH  the difference between a countrys imports and exports My country has a favorable balance of trade with those three countries. We sell more to them than we buy. balance sheetQRXQSKUDVH  financial statement showing what a company owns and owes at a given time Our balance sheet showed that the company was worth a lot of money. ballpark figureQRXQSKUDVH  a rough estimate of an amount She didn t know exactly how much it would cost, so she gave me a ballpark figure.