accounts payable a list of amounts owned to a business tosuppliers of goods and services 應付帳款

　　【例】add an entry to accounts payable

　　accountancy (n.) work of an accountant 會計工作

　　【例】At the end of a year, the accountancy of a big companyis always very burdensome.

　　accountant (n.) person qualified to keep a company’s accounts 會計師(員)

　　【例】To be a good and competent accountant, accounting principles should be strictly followed.

　　accounts (n. pl) financial records of a business 帳目

　　【例】The bank would like to see the accounts.

　　accruals (n. pl) money owed which is due at a later date 增長額，利息

　　【例】The accruals you owe him will be due next week.

　　achieve (v.) succeed in doing something 完成

　　【例】The two parties achieved final agreements in mutual benefits.

　　【同義詞】accomplish, complete, finish

　　achievement (n.) the successful completion of something ，something successfully completed完成、成就

　　【同義詞】accomplishment, completion, perfection

　　acknowledge (v.) confirm that something has arrived 確認收悉

　　【例】We acknowledge receipt of the shipment.

　　【同義詞】admit, accept

　　acknowledgement (n.) confirmation that something has arrived 收條

　　【例】After you have received the mail, please return your acknowledgement by fax.

　　【同義詞】acceptance

　　acquire (v.) buy, obtain 購得、占有

　　【例】We acquired a company, shares, etc.

　　【同義詞】obtain, get, procure

　　acquisition the act of acquiring 收購

　　【例】The good news from TCL: the acquisition of Schneider!

　　【同義詞】merger, takeover

　　acting (adj.) working in the position of someone for a short time 代理的

　　【例】an acting manager

　　active money (n.) money that is being used by the public as opposed to money left in bank

　　accounts 流通貨幣(相對于銀行帳戶中的貨幣)

　　【例】The inflation increases active money .

　　activity (n.) type of business 業務

　　【例】Our main activity is export /import trade.

　　【同義詞】business