A

abandoned spouse

被遺棄的配偶

abandonment

遺棄，放棄

abandonment clause

放棄條款，遺棄條款

abatement of tax

減輕稅務(wù)，減除稅款

ability to pay

支付能力

absorption rate

消耗吸收率，歸入成本率

abusive tax shelter

濫用合法減稅手段，濫用避稅

計(jì)劃

accelerated depreciation

加速折舊

accelerated notice and demand

加急通知書(shū)與要求書(shū)，加速通

知布告和要求

according to our records

根據(jù)我們的記錄

account

帳戶

account, social security

社會(huì)安全帳戶，社會(huì)安全福利

帳戶

account statement

帳目報(bào)告單

accountant

會(huì)計(jì)

accounting method

會(huì)計(jì)核算方法，會(huì)計(jì)記帳方法

accounting period

會(huì)計(jì)核算時(shí)段，會(huì)計(jì)結(jié)算期，

會(huì)計(jì)期

accounts payable

應(yīng)付款

accounts receivable

應(yīng)收款

accrual

應(yīng)計(jì)累積，累積額，應(yīng)計(jì)額

accrual accounts

應(yīng)計(jì)累積帳，累積帳，應(yīng)計(jì)額

帳目

accrual method

應(yīng)計(jì)累積法，累積計(jì)帳法，應(yīng)

計(jì)額記帳法

accrued income

累積收入，應(yīng)計(jì)收入

accrued interest

累積利息，應(yīng)計(jì)利息

accrued taxes

應(yīng)計(jì)累積稅，累積稅額，應(yīng)計(jì)

稅額

activity engaged in for a profit

從事的營(yíng)利活動(dòng)，圖利活動(dòng)

additional child tax credit

附加子女減稅優(yōu)惠，額外子女

稅優(yōu)惠

additional taxes on qualified

plans (including IRAs) and other

tax-favored accounts

對(duì)合格計(jì)劃（包括IRA退休金計(jì)

劃）和其它利稅帳戶征收的附

加稅，認(rèn)可退休計(jì)劃(包括IRA)

和其它利稅帳戶附的加稅

adjusted gross income (AGI)

經(jīng)調(diào)整的毛額收入，調(diào)整后總

收入

adjusted itemized deductions

調(diào)整后的分項(xiàng)扣除額，調(diào)整后

列舉扣除額

adjusted tax basis

調(diào)整后的稅額計(jì)算基礎(chǔ)，調(diào)整

后基本價(jià)值

adjustments

調(diào)整

adoption agency

兒童收養(yǎng)代辦，領(lǐng)養(yǎng)機(jī)構(gòu)

adoption agency fees

兒童收養(yǎng)代辦費(fèi)，領(lǐng)養(yǎng)費(fèi)

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