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1.accounting principle/standard  会计标准

  A set of accounting standards established by local regulators or recognised acccountants' associations. GAAP and IAS are accounting principles that are internationally followed.

2.accounting profit  会计利润

   Profit based on the accounting standards followed by a particular company, which may be different from the profit based on the standards required by tax authorities.

3.accounts payable  应付帐款

   What a company owes to suppliers or other creditors for goods and services purchased.

4.accounts receivable 应付帐款

   What a company is owed by customers and other debtors for goods and services it has provided. Also called rece

做事要能善始善终

这是一种可以在不同情况下通过各种方式培养的素质.有关内容我们会在后续章节进一步地阐述.这样一种素质可以简化成三项基本素质:

a.积极进取--首创能力和迅速推进的进取心;

b.足智多谋--寻找各种方法获取理想成果的能力；

c.坚忍不拔（执着追求）-- 无论多么困难、屡经挫折或饱受世态炎凉,都能义无反顾地坚持到底.

一些才华横溢的人经常会缺乏上述最后一项素质,这就会使其工作成效大打折扣.我们可以把诸如此类的浅尝辄止称为'虎头蛇尾',或者还可以这样来评价这些人:'你不可以对他们太当真:他们今天刚冒出一个主意,说不定明天又会蹦出另一个怪念头.'我们应该记住:'如果一项工作还有一点价值的话,就应该善始善终地做完它,哪怕仅仅是为了了结起见,也应该做完它.'

初始的工作无论多么琐细卑微，都应竭尽全力做好。

   许多年轻的商界新人都有会觉得其所做的日常工作琐细卑微，有辱尊严,和他们所接受的高等教育极不相称.他们都有期望到那些规模恢弘,举足轻重的大企业去一显身手,发挥其真才实学.然而,实际上,你做第一份低微工作的态度和成效极可能会受到密切关注,而这又可能会对你的整个职业生涯产生深远的影响.

   有时候,你可能会过度关心目前工作对未来发展的重大影响.这样的考虑当然是必要的,而你也确实可以从中获益匪浅.然而,一般而言,只要做好眼前的工作,未来的发展自然会水到渠成--这一点是千真万确的,而在大型企业内尤其如此.大型企业一直都在寻求能干的人才去承担重任、独当一面。在很大程度上，成功取决于个性特征、禀赋才能和全力以赴并创造性地做好任何一份工作的态度和精神。因此，可以毫不夸张地说，如果能做好一份琐细的手头工作，你最终能够获取成功的机

1.abandonment 弃权

  When an owner gives up all rights to an asset.This term can be used to describe the voluntary non-renewal of a patent or trademark, or the loss of rights to an asset when the owner can no longer to be found.

2.above the line 线上的收入和支出

  When an extraordinary or exceptional item is recorded in a company's profit and loss account, it can be booked above the line--added or deducted from operating profit-- or below the line-- added or deductedfrom net profit.

3.absolute advantage 绝对优势

  The economic advantage a country or region possesses over others because it can produce a certain good more cheaply. One reason would be a relative abundance of resources, including raw materials and labour.

4.absolute priority rule 绝对优先规则

  In US bankruptcy liquidations, the order of priority for sums to be paid to creditors. First come the bankruptcy administrators, for their expenses, then those