11.Accrual Accounting
　　權(quán)責(zé)發(fā)生制
　　The method of recognizing and recording (a) revenues when earned, and (b) expenses when incurred, both irrespective of the time when cash is received or paid.
　　凡是當(dāng)期已經(jīng)賺取的營(yíng)收和已經(jīng)發(fā)生的費(fèi)用，不論何時(shí)收付現(xiàn)金，都作為當(dāng)期的營(yíng)收（a）和費(fèi)用（b）予以確認(rèn)和記錄的方法。
　　12.Accrued
　　應(yīng)計(jì)
　　The accumulation of income that is due or a cost that is incurred by an entity during the accounting period that has not been received or paid.
　　在會(huì)計(jì)期間，實(shí)體尚未收付的應(yīng)得收入或已發(fā)生成本的累積。
　　13.Accumulated Depreciation
　　累計(jì)折舊
　　The amount of depreciation expense related to a fixed asset that has been recognized as an expense from the date of acquisition of that asset.
　　與固定資產(chǎn)相關(guān)的折舊費(fèi)金額，而該固定資產(chǎn)自購(gòu)置之日起已被確定為費(fèi)用。
　　14.Acid-Test Ratio
　　酸性試驗(yàn)比率
　　A ratio that measures an entity’s ability to pay off short-term obligations using the most liquid current assets (excluding inventory). (Also called Quick Ratio.)
　　該比率用來量度實(shí)體使用流動(dòng)性最強(qiáng)的流動(dòng)資產(chǎn)（不包括存貨）償付短期債務(wù)的能力。（又稱速兌比率。）
　　15. Acquisition Cost
　　購(gòu)置成本
　　The value of cash or other resources given up in exchange for goods or services. It includes all costs necessary to get the asset ready for its intended use. (Also called Historical Cost or Original Cost.)
　　為換取商品或服務(wù)而讓予的現(xiàn)金或其他資源的價(jià)值。它包括為使資產(chǎn)適用于預(yù)期用途所需的全部成本。（又稱歷史成本或原始成本。）

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