Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years of the life of an asset.
accelerated global tender (AGT)
全球快速發行 全球快速發行
AGTs enable access to capital through fast-track offerings. They do so by scrapping the lengthy preparations associated with fully marketed equity offerings.
accident and health benefits
意外與健康福利 意外與健康福利
Fringe benefits provided by for employees for sickness, accidental injury, or accidental death. These benefits include payment of hospital and medical expenses as well as income payments.
accounts payable
應付帳款 應付帳款
Amount owing on open account to creditors for goods and services. Analysts look at the relationship of accounts payable to purchases for indications of sound day-to-day financial management.
accretive acquisition
具增值作用的收購項目 具增值作用的收購項目
An acquisition that will increase the acquiring company’s EPS.
acid test
酸性測試比率 酸性測試比率
A stringent test that indicates whether a firm has enough short-term assets to cover its immediate liabilities without selling inventory.
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