Tài liệu Dictionary of financial and business term

Accelerated cost recovery system (ACRS):Schedule of depreciation rates allowed for tax purposes.
Absolute priority :Rule in bankruptcy proceedings whereby senior creditors are required to be paid in full beforejunior creditors receive any payment.
Abnormal returnsdata:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAEAAAABAQMAAAAl21bKAAAAA1BMVEXh5PJm+yKVAAAAAXRSTlMAQObYZgAAAApJREFUCNdjYAAAAAIAAeIhvDMAAAAASUVORK5CYII=" class="mceSmilieSprite mceSmilie7" alt=":p" title="Stick Out Tongue :p">art of the return that is not due to systematic influences (market wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Related: excess returns.