absolute yield spread*收益率价差

  accelerated depreciation method加速折旧法

  account form账户式

  accounting equation会计等式

  accrual(basis)accounting权责发生制

  accrued Interest(AI)应计利息

  accrued liabilities应计负债

  addition rule加法规则

  adverse opinion反面意见

  agency security政府机构证券

  Aggregate Demand(AD)总需求

  Aggregate Supply(AS)总供给

  amortization①分期偿还②分期摊销

  anomalies异常现象

  anticipatory hedge预期套期保值

  antidilutive EPS反稀释每股收益

  arbitrage套利

  Asset-Backed Security(ABS)资产支持证券

  automatic stabilizers自动稳定器

  Available-For-Sale(AFS)securities待售证券

  average cost method平均成本法

  average fixed cost平均固定成本