11.Accrual Accounting
　　权责发生制
　　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.
　　凡是当期已经赚取的营收和已经发生的费用，不论何时收付现金，都作为当期的营收（a）和费用（b）予以确认和记录的方法。
　　12.Accrued
　　应计
　　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.
　　在会计期间，实体尚未收付的应得收入或已发生成本的累积。
　　13.Accumulated Depreciation
　　累计折旧
　　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.
　　与固定资产相关的折旧费金额，而该固定资产自购置之日起已被确定为费用。
　　14.Acid-Test Ratio
　　酸性试验比率
　　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.)
　　该比率用来量度实体使用流动性最强的流动资产（不包括存货）偿付短期债务的能力。（又称速兑比率。）
　　15. Acquisition Cost
　　购置成本
　　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.)
　　为换取商品或服务而让予的现金或其他资源的价值。它包括为使资产适用于预期用途所需的全部成本。（又称历史成本或原始成本。）

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