單字課 022

accounting　　名 - 會計，帳務
n., the recording and gathering of financial information for a company

Good accounting is needed in all business.
所有的公司都需要好會計。

There are a number of good software programs to help with both personal and business accounting.
有很多好軟體是同時適用於公司會計與個人記帳的。

詞組：

• 名 - accountant
  (The accountant was precise and hardworking)
• 名 - accounting
  (Accounting is a popular field of study.)
• 名 - account
  (The client closed his bank account and withdrew all of his money.)

accumulate　　動 - 累積
v., to gather; to collect

They have accumulated more than enough information.
他們已經累積足夠多的資訊。

The bills started to accumulate after the secretary quit.
會計離職後，案子開始累積。

詞組：

• 動 - accumulate
  (The owner's goal was to accumulate as much wealth as possible)
• 名 - accumulation
  (The accumulation of goods may lead to an inventory problem.)
• 形 - accumulated
  (The sum of all the accumulated resources equals your total assets.)

asset　　名 - 資產
n., something of value

The company's assets are worth millions of dollars.
公司的資產價值數百萬美元。

A sophisticated accounting system is an asset to a company.
精密的會計系統是公司的資產。




audit　　名 - 審計，查帳；動 - 審核
n., a formal examination of financial records; v., to examine the financial records of a company

No one looks forward to an audit by the government.
沒有人想看到政府的審計出現。

The independent accountants audited the company's books.
獨立的會計師事務所審查公司的帳冊。

詞組：

• 動 - audit
  (Some bookkeeping inconsistencies showed up when our records were audited.)
• 名 - audit
  (If you keep your financial records carefully, you will always be ready for audit.)
• 名 - auditor
  (The auditor will ask to see your recent spreadsheets.)

budget　　名 - 預算；動 - 把...編入預算
n., a list of probable expenses and income for a given period; to plan for expenses

The department head was pleased that she received a 10 percent increase in her budget.
部門主管得知預算增加10%時，非常高興。

The company will have to budget more money for this department next year.
公司明年會編更多的錢給這個部門。

詞組：

• 動 - budget
  (There was no travel expense budgeted for the editorial department.)
• 名 - budget
  (The boss asked for input on next year's budget.)
• 形 - budgetary
  (Due to budgetary constraints, we cannot hire additional staff at this time.)

built up　　動 - 發展，增長
v., to increase over time

The firm has built up a solid reputation for itself.
公司為自己建立了良好的聲譽。

Be careful, your inventory of parts is building up.
小心，你的存貨一直在增加。

詞組：

• 動 - build up
  (Over the years, our office has built up a solid list of clients.)
• 名 - buildup
  (A buildup of debt will weaken the company's finances.)

client　　名 - 顧客，客戶
n., a customer

The accountant attracted many new clients through her website.
那個會計透過網站吸引了很多客戶。

Maintaining close contact with clients keeps the account managers aware of changing needs.
維持與客戶的緊密關係讓那個專案經裡能夠掌握需求脈動。



debt　　名 - 借款，負債
n., something owed, as in money or goods

The company has been very careful and is slowly digging itself out of debt.
公司非常小心，讓自己逐步踏出負債的泥淖。

The banks are worried about increasing debt.
銀行擔心日漸增加的負債。



outstanding　　形 - 未償付的
adj., still due; not paid or settled

That client still has several outstanding bills.
那個客戶還有幾筆未付的帳單。

Clients with outstanding bills will not receive further service until the bills are paid.


profitably　　副 - 有利地
adv., advantageously

The company used its accountant's advice profitably.
公司聽從會計的意見而賺錢。

We invested in the stock market profitably.
我們在在股市中盈利。

詞組：

• 動 - profit
  (Our business has really profited from hiring an expert accountant.)
• 名 - profit
  (After you enter your income and expenses, the spreadsheet will show your profit.)
• 形 - profitable
  (The accountant was able to show us where our business was profitable and where we were losing money.)

reconcile　　動 - 對帳，使相符
v., to make consistent

The client uses his bank statements to reconcile his accounts.
客戶利用銀行對帳單來對帳。

The accountant found the error when she reconciled the account.
會計對帳時發現了錯誤。



turnover　　名 - 營業額，交易額，人員流動率
n., the number of times a product is sold and replaced or an employee leaves and another employee is hired

We have had a low turnover of inventory this month and didn't bring in much money.
這個月的存貨交易量很低，沒賺很多錢。

Because of our high employee turnover we actually spend less money on salaries.
由於員工流動率高，我們實際上花很少錢在付薪水。