abandonment charge              背弃费用 
absolute par of exchange        绝对外汇平价 
abritrage rate                  套汇汇率 
above par                       超过票面价值 
acceptance commission           承兑手续费 
acceptance fee                  认付费 
acceptance for honor            参加承兑 
acceptance house                期票承兑行 
acceptor for honor              参加承兑人 
accepting bank                  承兑银行 
accepting charge                承兑费
accident beyond control         非人为事故 
account payable                 应收帐、应付未付帐 
account purchase                赊买 
account receivable              应收帐款、应收未收帐 
 account sales                   销货帐、销货清单 
account of goods sold           销货帐目 
account of receipts and payments                    收支帐目 
account year                    会计年度 
accounting statement            会计报表 
accounting unit                 会计单位 
accrued expense                 应计费用 
accrued item                    应计项目 
accumulation of capital         资本积累 
acknowledgement                 回单 
acknowledgement of orders       订单确认 
act of God                      天灾 
acting manager                  代理经理 
active demand                   畅销 
actual cost                     实际成本 
actual liabilities              实际负债