联邦税务局双语词汇手册(英汉)Aabandonedspouse被遗弃的配偶abandonment遗弃,放弃abandonmentclause放弃条款,遗弃条款abatementoftax减轻税务,减除税款abilitytopay支付能力absorptionrate消耗吸收率,归入成本率abusivetaxshelter滥用合法减税手段,滥用避税计划accelerateddepreciation加速折旧acceleratednoticeanddemand加急通知书与要求书,加速通知布告和要求accordingtoourrecords根据我们的记录account帐户account,socialsecurity社会安全帐户,社会安全福利帐户accountstatement帐目报告单accountant会计accountingmethod会计核算方法,会计记帐方法accountingperiod会计核算时段,会计结算期,会计期accountspayable应付款accountsreceivable应收款accrual应计累积,累积额,应计额accrualaccounts应计累积帐,累积帐,应计额帐目accrualmethod应计累积法,累积计帐法,应计额记帐法accruedincome累积收入,应计收入accruedinterest累积利息,应计利息accruedtaxes应计累积税,累积税额,应计税额activityengagedinforaprofit从事的营利活动,图利活动additionalchildtaxcredit附加子女减税优惠,额外子女税优惠additionaltaxesonqualifiedplans(includingIRAs)andothertax-favoredaccounts对合格计划(包括IRA退休金计划)和其它利税帐户征收的附加税,认可退休计划(包括I