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 theo