| abatement of tax | 減稅；減扣免稅額 |
| abode | 營業(yè)處所 |
| abortive enterprise | 經(jīng)營失敗的企業(yè) |
| above par | 超過票面價值 |
| above par issue | 溢價發(fā)行 |
| above-the-line | 線上項目；經(jīng)常項目 |
| above-the-line expenditure | 線上項目支出 |
| above-the-line receipts | 線上項目收入，經(jīng)常預算收入 |
| abrasion of coin | 鑄幣磨損 |
| ABS (automated bond system) | 自動債券系統(tǒng) |
| absconding debtor | 在逃債務人 |
| absentee owner | 未在場物主 |
| absolute acceptance | 單純承兌，無條件承兌 |
| absolute advantage | 絕對利益 |
| absolute assignment | 絕對轉讓，無條件轉讓 |
| absolute change | 絕對數(shù)值變更 |
| absolute conveyance | 無條件財產(chǎn)轉讓，無條件讓渡 |
| absolute expenditure | 實際開支 |
| absolute fixed capital | 絕對固定資本 |
| absolute guideline figure | 絕對準則數(shù)字 |
| absolute income | 絕對收入 |
| absolute interest | 絕對權益 |
| absolute liability | 絕對賠償責任 |
| absolutely vested interest | 絕對既得權益 |
| absolute order of discharge | 絕對破產(chǎn)解除令 |
| absolute ownership | 絕對所有權 |
| absolute price | 絕對價格 |
| absolute priority | 絕對優(yōu)先權 |
| absolute profit margin | 絕對利潤幅度 |
| absolute title | 絕對所有權 |
| absolute total loss | 絕對全損 |
| absolute value | 絕對值，實值 |
| absorb | 兼并；分攤，吸收 |
| absorbed cost | 已吸收成本，已分攤成本 |
| absorption | 兼并；分攤，吸收 |
| absorption costing | 吸收式成本法 |
| absorption of surplus fund | 剩余資金吸收 |
| absorption rate | 吸收率，分攤率，攤配率 |
| abstinence theory of interest | 節(jié)欲利息論 |
| abstract invoice | 簡式發(fā)票，摘要發(fā)票 |
| abstract of financial statement | 財務報表摘要 |
| abstract of title | 產(chǎn)權說明書；所有權證據(jù)摘要 |
| accelerated cost recovery system | 加速成本回收制 |
| accelerated depreciation | 加快折舊 |
| accelerating premium | 累進獎金 |
| acceleration clause | 加速條款，提前償付條款 |
| acceleration coefficient | 加速系數(shù) |
| acceleration principle | 加速原理 |
| accept | 承兌；承擔 |