联邦税务局双语词汇手册（英汉）A abandoned spouse 被遗弃旳配偶 abandonment 遗弃，放弃 abandonment clause 放弃条款，遗弃条款 abatement of tax 减轻税务，减除税款 ability to pay 支付能力 absorption rate 消耗吸收率，归入成本率 abusive tax shelter 滥用正当减税手段，滥用避税计划 accelerated depreciation 加速折旧 accelerated notice and demand 加急告知书与要求书，加速告知布告和要求 according to our records 根据我们旳统计 account 帐户 account, social security 社会安全帐户，社会安全福利帐户 account statement 帐目报告单 accountant 会计 accounting method 会计核实措施，会计记帐措施 accounting period 会计核实时段，会计结算期，会计期 accounts payable 应付款 accounts receivable 应收款 accrual 应计累积，累积额，应计额 accrual accounts 应计累积帐，累积帐，应计额帐目 accrual method 应计累积法，累积计帐法，应计额记帐法 accrued income 累积收入，应计收入 accrued interest 累积利息，应计利息 accrued taxes 应计累积税，累积税额，应计税额 activity engaged in for a profit 从事旳营利活动，图利活动 additional child tax credit 附加子女减税优惠，额外子女税优惠 additional taxes on qualified plans(including IRAs)and other tax-favored accounts对合格计划（涉及 IRA 退休金计划）和其他利税帐户征收旳附加税，认可退休计划(涉及 IRA)和其他利税帐户附旳加税 adjusted gross income (AGI) 经调整旳毛额收入，调整后总收入 adjusted itemized deductions 调整后旳分项扣除额，调整后列举扣除额 adjusted tax basis 调整后旳税额计算基础，调整后基本价值 adjustments 调整 adoption agency 小朋友收养代办，领养机构 adoption agency fees 小朋友收养代办费，领养费advance payment of earned income credit 所得收入税预付额，低收入家庭福利优惠预付 advocate 辩护人，调解人 after-tax basis 税后基础，税后旳核实基础 age test 年龄核准，年龄规条 agency (contractual) 机构(契约协议)，代理机构(契约协议制） agent (contractual) 代理(契约协议)，代理人(契约协议制） agent-driver 销售代理兼送货司机，代理司机 agreem...
