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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 receivables.

5.accounts receivable financing  应收帐款融资

   When a company borrows money, usually on a short-term basis for working capital, using its accounts receivable as collateral.

6.accounts receivable turnover 应收帐款周转率

   The ratio of total revenue over accounts receivable.

7.accretion [资产]增值

   The growth of a company's asset base through acquisition or internal expansion. A transaction that results in accretion is decribed as accretive.

8.accretive 增值的

9.accrual basis   权责发生制

   An accounting method that takes income as earned even if the money has not actually been received, and costs as incurred even if the expenses has not actually been paid. This is still the standard method used to prepare accounts.See cash basis and modified cash basis, for alternative accounting method.

10.accrual bonds 积累债券

11.accrued interest 应计利息

     The interest that accures on a security such as a bond or on a deposit between interest payment dates.If you sell a security or close a deposit before an interest payment date, you may in some cases receive compensation for any outstanding accrued interest

12.accumulated profit tax 累计利润率

    A tax imposed by some countries on the accumulated profits of a company that are not distributed to shareholders. These profits are sometimes retained specifically to avoid the higher personal income tax that would be imposed on the company's ownersif the money were distributed as dividends.

13.acquisition 收购

     When one company takes a controlling interest in another.

14.across the board 全面

    When the prices of virtually all the shares in a particular marketmove in the same direction.

15.acting in concert  (操纵股市)一致行动

   When two or more investors join forces, normally to buy shares with the aim of taking over a company. Regulators normally impose strict rules to ensure such alliances are disclosed and not  used for share price manipulation.