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1、Aabsenteeism缺勤absolute advantage絕對優勢acceptance(1)承兌；承兌票據，(2)承諾acceptance of bill of exchange匯票承兌；票據承兌acceptor承兌人accident insurance意外保險account(1)帳；帳戶，(2)科目，(3)客帳account executive客戶主任；戶口主任account payable應付帳款account payee only祇限存入頭人帳戶；只可轉帳account receivable應收帳款accountability責任承擔accountant會計人員；會計主任；會計師a
2、ccounting equation會計等式accounting period會計期間accumulated depreciation累積折舊；折舊準備accumulated dividend累積股息accumulated fund累積基金achievement test成就測驗acid-test ratio酸性測驗比率active partner活躍合夥人；參與管理合夥人activity ratio實際作業與預算比率administration 行政advance預付advancement晉升advertising agency廣告企业；廣告代理商advertising appeals廣告訴
3、求advertising media廣告媒介Advisory Committee on Diversification經濟多元化諮詢委員會affiliated company附屬企业agent代理人aids to trade貿易輔助服務allowance(1)折讓，(2)津貼amalgamation合併American Chamber of Commerce in Hong Kong, The香港美國商會analog computer模擬電腦annual general meeting週年大會；年會annual leave年假annual report年報annuity年金appreciati
4、on升值；增值apprenticeship學徒訓練aptitude test性向測驗；才能測驗arbirage套利；套息arbitration仲裁arbitrator仲裁者；仲裁员arithmetic and logic unit (ALU)算術及邏輯運算部件arithmetic mean算術平均；等差中項；算術中項Articles of Association組織章程Asian Development Bank (ADB)亞洲發展銀行Asian Productivity Organization (APO)亞洲生產力組織assembling裝配assembly line裝配線asset資產a
5、sset turnover資產週轉率assignment of responsibility職責之指派associated companies聯營企业assumption of duty就任；就職；上任at par按票面值；按面值audit查核；核數；審計authorised capital註冊股本；法定股本authoritarian獨裁式；獨裁；專制authority權力；職權auto-pay自動轉帳支付autocratic leadership獨裁式領導automatic credit transfer自動轉帳收款automatic teller machine(ATM)自動櫃員機auto
6、mation自動化autonomous work group自治工作小組自治工作小組autonomy自主；自治權average collection period平均收帳期average rate of return (ARR)平均收益率avoidable risk可防止之風險Bbackward integration後向合併bad debt呆帳；壞帳balance(1)餘額，(2)平衡balance of payments國際收支差額balance of trade國際貿易差額balance sheetbank draft銀行匯票bank overdraft銀行透支bankers accep
7、tance銀行承兌票據Banking Ordinance銀行業條例bankruptcy破產basic need基本需要basic salary底薪batch processing成批處理；整批處理bear看淡股市者；淡友bear marketbearer bond息票債券；不記債券bearer cheque來人支票；不記名支票bearer share無記名股票；不記名股票best lending rate優惠利率；最優惠利率；最優惠貸款條件bill of exchange匯票；票據；交易票據bill of lading提貨單bill payable應付票據bill receivable應收票據
8、blue chip藍籌股board of directors董事會；董事局bond債券bond dividend債券股利bond interest債券利息bonded warehouse公稅倉bonus紅利；花紅bonus issue發行紅股bonus share紅股；股票股息book value帳面值boycott杯葛；抵制brain drain人材流失；人材外流brain storming剌激創新；腦力激盪法brand牌子；品牌brand image品牌形象；牌子形象brand loyalty對牌子忠誠brand name商標；品牌名稱；牌子名稱break-even analysis損益平
9、衡分析；損益兩平分析；營業平衡分析break-even chart損益平衡圖；損益兩平圖；營業平衡圖break-even point (BEP)損益平衡點；損益兩平點；營業平衡點broker經紀brokerage firm經紀行budget預算budgetary control預算控制budgeting(1)預算，(2)編製預算buffer stock調節存貨；安全存貨bulk-breaking分件bulk-buying大量購買bull看好股市者；好友bull market牛市；旺市bureaucracy官僚系統；官僚組織制度；科層組織制度burglary insurance盜竊保險busin
10、ess administration工商管理business corporation企業企业business cycle商業循環；營業循環；營業週期business enterprise企業機構business entity企業個體business ethics商業道德business organization企業組織business registration certificate商業登記證business reply service商業回郵服務buying power index購買力指數Ccalculating device計算裝置call provision提前贖回(證券)條款call
11、able bond可贖回債券called-up capital已催繳股本capital資金；資本；股本capital budgeting資本預算capital employed動用資金；動用資本capital expenditure資本支出capital gearing資金借貸比率；資本與負債比率capital goods資本物品capital market資本市場capital-intensive資本密集capitalism資本主義capitalist economy資本主義經濟capitalization(1)資本化；利益資本化，(2)資本總額carrier(1)運貨工具，(2)承運商ca
12、rrying cost(1)貯存成本；存倉成本，(2)保有資產成本case study個案研究cash budget現金預算cash discount現金折扣cash flow現金流轉；現金流量cash on delivery (COD)交貨付現cash rebate現金回扣cash sale現銷；現金銷貨cash with order訂貨付現cashier order銀行票caveat emptor購者自慎central processing unit (CPU)中央處理器central tendency中央傾向；集中趨勢centralization(1)集中；集中化，(2)中央集權；集權化
13、centralized management中央集權管理certificate of incorporation企业註冊證certificate of origin產地來源證；來源證chain of command命令線；命令鏈；指揮鏈chain store連鎖商店channel of communication溝通渠道；傳意途徑channel of distribution分銷途徑；分銷渠道channel of information信息渠道cheque clearance支票交換Chinese General Chamber of Commerce, The香港中華總商會Chinese G
14、old & Silver Exchange Society, The金銀業貿易場Chinese Manufacturers Association of Hong Kong, The 香港中華廠商聯合會circulating asset流動資產circulating capital營運資金；週轉資金；流動資本classified advertising分類廣告clearing house票據交換所co-operative society合作社code of ethics道德規約；道德守則code of practice操作守則coercive power強制權力coinsurance共負保險co
