| 单词 | exceptional |
| 释义 | exceptional exceptional // adjective, noun
■ adjective
PRE-EXCEPTIONAL
1 unusually good: 2005 was an exceptional year for the business. The performance by the sales team was quite exceptional.
2 very unusual: We reserve the right to close the account in exceptional circumstances.
3 (Accounting ) used to describe an amount of money in a company's financial records that is connected with a company's normal business activities but is much larger than usual and will have an important effect on profits: The cost of cancelling the contract will be accounted for as an exceptional charge. Profits doubled due to exceptional gains on the sale of assets in the US.
■ noun [C] (usually exceptionals [pl.])
(Accounting ) = EXCEPTIONAL ITEM |
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