A (21)adjusting events 調整事項
A (22)administrative expenses 行政管理費
A (23)amortization 攤銷
A (24)analytical review 分析性復核
A (25)annual equivalent cost 年度等量成本法
A (26)annual report and accounts 年度報告和報表
A (27)appraisal cost 檢驗成本
A (28)appropriation account 盈余分配賬戶
A (29)articles of association 公司章程細則
A (30)assets 資產
A (31)assets cover 資產擔保
A (32)asset value per share 每股資產價值
A (33)associated company 聯營公司
A (34)attainable standard 可達標準
A (35)attributable profit 可歸屬利潤
A (36)audit 審計
A (37)audit report 審計報告
A (38)auditing standards 審計準則
A (39)authorized share capital 額定股本
A (40)available hours 可用小時