英汉财经词典…………整理太辛苦了,考虑加精吧!
Accelerated Depreciation加 速 折 舊 An accounting method that allows a company to write off an asset''s cost at a faster rate than the traditional method.Accidental-death-and-dismemberment insurance意 外 死 亡 及 斷 肢 保 險 A type of insurance that pays if you are killed or maimed in an accident but provides no benefit in the event of illness or illness-related death.Account Payable應 付 帳 款 Money a company owes for merchandise or services bought on credit.Account Receivable應 收 帳 款 Money owed to a company for merchandise or services bought on credit.Accountant會 計 師 , 會 計 員 , 會 計 A person who records and examines individuals'' or businesses'' finances.Accountant''s Opinion查 帳 意 見 書 A signed statement of opinion from an accounting firm of a corporation''s financial statements. The auditor must follow generally accepted accounting principles. The opinion can be unqualified or qualified. A qualified opinion calls attention to limitations of the audit or unusual items in the statement.Accrual Basis應 計 制 , 權 責 應 計 制 Accounting method in which income and expenses are accounted for as they are earned or incurred, although they may not have been received or paid yet.Actual Cash Value Coverage實 際 現 金 價 值 保 額 In home insurance, the type of policy that pays only the current, depreciated value of furniture and other household possessions when they are damaged or destroyed. Provides less protection than replacement-cost coverage.Adjustable-Rate Mortgages (ARMs)可 調 息 按 揭 Home mortgages with interest rates that move up and down over time, based on changes in market interest rates.Adjusted Gross Income調 整 後 總 收 入 A step in arriving at how much of your income is taxable by Uncle Sam. Adjusted gross income, or AGI, consists of your gross income from taxable sources minus certain items, such as payments to a Keogh plan or a deductible Individual Retirement Account. AGI minus deductions and personal exemptions equals your taxable income.Affiliate聯 號 , 聯 營 公 司 , 附 屬 公 司 Two companies are affiliated when one owns less than a majority stake of the other, or when both are subsidiaries of a third company. Or, generally, any association between two companies that is short of a parent-subsidiary tie.Aggregate總 額 , 合 計 , 法 人 團 體 A total amount.Alimony贍 養 費 A type of payment from one former spouse to another that is agreed to as part of a divorce settlement. Alimony is tax-deductible for the person who pays it and taxable income for the person who receives it.
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