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䫊㸠Ϣ䞥㵡Ё㑻accountantQRXQӮ䅵apersonwhokeepsfinancialrecordsandpreparesfinancialreportsMaryisanaccountantforalargeconstructioncompany.accountspayableQRXQSKUDVHᑨҬᏤℒthedepartmentinacompanywhichkeepsrecordsofmoneythatthecompanyowesThemanagerinaccountspayablesaysthatweowethevendor$10,000.accountsreceivableQRXQSKUDVHᑨᬊᏤℒthedepartmentinacompanywhichkeepsrecordsofmoneyowedbyothercompaniesAccordingtothemanagerinaccountsreceivable,thatcompanyowesus$15,000.accrue㩷㩿㫍㪼㫉㪹㪀㩷㪔㩷ടincreaseorgrowTheinterestonmysavingsaccountaccruesattherateof4percentperyear.acquisitionQRXQᬊ䌁atakeoverofanothercompanyOuracquisitionoftheautomobilepartscompanystrengthenedourcompany.across-the-board㩷㩿㪸㪻㫁㪼㪺㫋㫀㫍㪼㩷㫇㪿㫉㪸㫊㪼㪀㩷㪔㩷ోincludingallpartsofacompanyWeneedacross-the-boardbudgetcutstoimproveourprofitability.annuity㩷㩿㫅㫆㫌㫅㪀㩷㪔㩷ᐕ㊄thepaymentofafixedsumofmoneyatregularintervalsWechosetheannuitythatofferedthehighestmonthlypayments.arbitration㩷㩿㫅㫆㫌㫅㪀㩷㪔㩷ખⵙaprocessinwhichanimpartialpersonhelpsresolveadisputeThefactoryusedarbitrationtosolvetheirproblemwiththeirdistributor.assetQRXQ䌘ѻathingofvaluethatabusinessowns(usuallyplural)Weownourofficebuildingandallofourequipment.Wehavealotofassets.auditQRXQᅵ䅵anexaminationofacompany'sfinancialrecordstocheckforaccuracyOurcompanyhasanannualauditeveryMarch.balanceoftradeQRXQSKUDVH䌌ᯧᏂ乱thedifferencebetweenacountry'simportsandexportsMycountryhasafavorablebalanceoftradewiththosethreecountries.Wesellmoretothemthanwebuy.QRXQSKUDVH䌘ѻ䋳؎㸼balancesheetfinancialstatementshowingwhatacompanyownsandowesatagiventimeOurbalancesheetshowedthatthecompanywasworthalotofmoney.ballparkfigureQRXQSKUDVHԄ䅵᭄ᄫaroughestimateofanamountShedidn'tknowexactlyhowmuchitwouldcost,soshegavemeaballparkfigure.䫊㸠Ϣ䞥㵡Ё㑻bankruptcyQRXQ⸈ѻalegalprocedurethatallowsabusinesstoavoidpayingitsdebtsWeowedsomuchmoneythatwehadtodeclarebankruptcy.barterQRXQᯧ䋻䌌ᯧtheexchangeofgoodsorserviceswithoutusingmoneyInpoorareas,barterisacommonwayt
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