"Fiqh": realizing, knowing. "It is derived from "faqīh", which means: scholar, knowledgeable person. Original meaning: opening, splitting; hence, knowledge was called "fiqh" because the person who has knowledge cuts through meanings and opens up what is closed (ambiguous) thereof. Other meanings: understanding.
The opinion that is supported by strong evidence or that is advocated by many according to the Imams of the schools of jurisprudence.
"Al-Ākharan" is a term in the Hanafi school of thought which refers to the two Imams: Abu Yusuf and Muhammad ibn al-Hasan.