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absenteeism缺勤absoluteadvantage绝对优势acceptance(1)承兑；承兑票据，(2)承诺acceptanceofbillofexchange汇票承兑；票据承兑acceptance（l）承兑；承兑票据，（2）承诺acceptor承兑人accidentinsurance意外保险account(1)帐；账户，(2)科目，(3)客帐accountexecutive客户主任；户口主任accountpayable应付帐款accountpayeeonly祇限存入头人账户；只可转帐accountpayeeonly只限存入抬头人账户；只可转帐accountreceivable应收帐款account（1）帐；账户，（2）科目，（3）客帐accountability责任承担accountant会计人员；会计主任；会计师accountingequation会计等式accountingperiod会计期间accumulateddepreciation累积折旧；折旧准备accumulateddividend累积股息accumulatedfund累积基金achievementtest成就测验acid-testratio酸性测验比率activepartner参与管理合伙人；活跃合伙人activepartner活跃合伙人；参与管理合伙人activityratio实际作业与预算比率adhoccommittee临时委员会；专责委员会administration行政advance预付advancement晋升advertisingagency广告公司；广告代理商advertisingappeal广告诉求advertisingappeals广告诉求advertisingmedia广告媒介advertising广告advicenote交货通知书AdvisoryCommitteeonDiversification经济多元化咨询委员会affiliatedcompany附属公司agent代理人aidstotrade贸易辅助服务airfreight航空货运费airtransport航空运输airwaybill空运提货单；空运提单AllOrdinariesIndex所有普通股指数allocate分配allotment分配数allowance(1)折让，(2)津贴allowance（l）折让，（2）津贴amalgamation合并AmericanChamberofCommerceinHongKong,The香港美国商会analogcomputer仿真计算机annualgeneralmeeting周年大会；年会annualleave年假annualreport年报annuity年金ante-datedcheque倒填日期的支票appreciation升值；增值apprenticeship学徒训练aptitudetest性向测验；才能测验arbirage套利；套息arbitration仲裁arbitrator仲裁人arbitrator仲裁者；仲裁人arithmeticandlogicunit(ALU)算术及逻辑运算部件arithmeticmean算术平均；等差中项；算术中项ArticlesofAssociation组织章程AsianDevelopmentBank(ADB)亚洲发展银行AsianProductivityOrganization(APO)亚洲生产力组织assembling装配assemblyline装配线assetturnover资产周转率asset资产assignmentofresponsibility职责之指派associatedcompanies联营公司association社团assumptionofduty就任；就职；上任atpar按票面值atpar按票面值；按面值auction拍卖audit查核；核数；审计authorisedcapital注册股本；法定股本authoritarian独裁式；独裁；专制authority权力；职权authorizedcapital注册股本；法定股本auto-pay自动转帐支付autocraticleadership独裁式领导automaticcredittransfer自动转帐收款automatictellermachine自动柜员机automatictellermachine(ATM)自动柜员机automation自动化autonomousworkgroup自治工作小组autonomy自主；自治权averageclause受保范围；损失条款averagecollectionperiod平均收帐期averagerateofreturn(ARR)平均收益率avoidablerisk可避免之风险backwardintegration后向合并baddebt呆帐；坏帐balance(1)余额，(2)平衡balanceoftrade国际贸易差额balancesheetbalancesheet资产负债表bankcredit银行信用bankdraft银行汇票bankinterestrate银行利率banknote钞票bankoverdraft银行透支bankservices银行服务banker'sacceptance银行承兑票据BankingOrdinance银行业条例BankingOrdinance银行业条例bankruptcy破产barter以货易货；物物交换basicneed基本需要basicsalary底薪batchprocessing成批处理；整批处理bearmarketbearmarket熊市；淡市bear看淡股市者；淡友bearerbond息票债券；不记名债券bearerbond息票债券；不记债券bearercheque来人支票；不记名支票bearershare无记名股票bearershare无记名股票；不记名股票belowpar低于票面值bestlendingrate优惠利率；最优惠利率；最优惠贷款条件bestlendingrate最优惠贷款利率；最优惠利率bilateralarrangement双边协...