ABC1社交等级abnormal return异常回报absolute return绝对回报acceptances认购accepting house承兑商行accounting rate of return ARR 会计收益率accounting standards会计标准accrual principle权责发生制accruals应付款项accrued interest应计利息，待付利息acid test ratio酸性测试比率acquisition收购acquisitive growth收购增长active investing积极投资activist shareholder维权股东actuary保险精算师adjusted EPS调整后每股收益adjusted operating profit调整后营运利润adjusted present value调整后净现值administrative receivership接管人adverse opinion否定意见adverse selection（保险业）反向选择advertising elasticity广告弹性advisory broking咨询经纪affinity fraud关联欺诈行为agency cross交叉代理agency theory代理理论algorithmic trading算法交易all or nothing order最低限量交易allotment分配alpha fund阿尔法基金alternative investments另类投资American options美式期权annual effective rateAER 实际年利率annual general meeting年度股东大会annual report年度报告annuity年金arbitrage套利arbitrage pricing theoryAPT 套利定价理论arbitraguer套利者arithmetic mean算术平均值asset allocation资产配置asset backed securitiesABS 资产抵押证券asset stripping资产拆卖asset turnover资产周转率assets disposal资产处置assets restructuring 资产重组assets under managementAUM 管理资产规模，管理资产额associated company联营公司assurance（对必然发生之事如人寿）保险At the money平价期权，等价期权audit opinion审计意见automated trading system自动交易系统available seat kilometersASK 可售座位公里available tonne kilometers（航空公司）可利用吨公里average cost平均成本average down（向下）摊平，均值下移average revenue per userARPU 平均每用户收入average up向上摊平back office后勤部门back testing回溯测试backfill bias回填偏差backward integration后向一体化backwardation现货溢价bad news利空消息bancasurance银行保险Barrel of Oil EquivalentBOE 油当量桶barrier options障碍期权barrier to entry进入壁垒basic earning per share基本每股收益basis point基点basis risk基差风险bear...
