| abatement of tax | 减税；减扣免税额 |
| abode | 营业处所 |
| abortive enterprise | 经营失败的企业 |
| above par | 超过票面价值 |
| above par issue | 溢价发行 |
| above-the-line | 线上项目；经常项目 |
| above-the-line expenditure | 线上项目支出 |
| above-the-line receipts | 线上项目收入，经常预算收入 |
| abrasion of coin | 铸币磨损 |
| ABS (automated bond system) | 自动债券系统 |
| absconding debtor | 在逃债务人 |
| absentee owner | 未在场物主 |
| absolute acceptance | 单纯承兑，无条件承兑 |
| absolute advantage | 绝对利益 |
| absolute assignment | 绝对转让，无条件转让 |
| absolute change | 绝对数值变更 |
| absolute conveyance | 无条件财产转让，无条件让渡 |
| absolute expenditure | 实际开支 |
| absolute fixed capital | 绝对固定资本 |
| absolute guideline figure | 绝对准则数字 |
| absolute income | 绝对收入 |
| absolute interest | 绝对权益 |
| absolute liability | 绝对赔偿责任 |
| absolutely vested interest | 绝对既得权益 |
| absolute order of discharge | 绝对破产解除令 |
| absolute ownership | 绝对所有权 |
| absolute price | 绝对价格 |
| absolute priority | 绝对优先权 |
| absolute profit margin | 绝对利润幅度 |
| absolute title | 绝对所有权 |
| absolute total loss | 绝对全损 |
| absolute value | 绝对值，实值 |
| absorb | 兼并；分摊，吸收 |
| absorbed cost | 已吸收成本，已分摊成本 |
| absorption | 兼并；分摊，吸收 |
| absorption costing | 吸收式成本法 |
| absorption of surplus fund | 剩余资金吸收 |
| absorption rate | 吸收率，分摊率，摊配率 |
| abstinence theory of interest | 节欲利息论 |
| abstract invoice | 简式发票，摘要发票 |
| abstract of financial statement | 财务报表摘要 |
| abstract of title | 产权说明书；所有权证据摘要 |
| accelerated cost recovery system | 加速成本回收制 |
| accelerated depreciation | 加快折旧 |
| accelerating premium | 累进奖金 |
| acceleration clause | 加速条款，提前偿付条款 |
| acceleration coefficient | 加速系数 |
| acceleration principle | 加速原理 |
| accept | 承兑；承担 |
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