先进先出        "First In,   First Out (FIFO)

先投资，后调查        "Invest, Then   Investigate"

私人投资公开股票　        "Private   Investment, Public Equity (PIPE)"

销售及行政开支        "Selling,   General, & Administrative Expenses (SG&A)"

加快折旧        Accelerated   Depreciation

意外与健康福利        Accident and Health   Benefits

酸性测试比率        Acid Test

收购        Acquisition

收购溢价        Acquisition Premium

天灾债券        Act of God Bond

活跃债券投资者        Active Bond Crowd

活动收入        Active Income

积极投资        Active Investing

积极管理        Active Management应收账款        Accounts Receivable   (AR)

以活动为基础的预算案        Activity Based Budgeting

以活动为基础的管理        Activity Based   Management

活动比率        Activity Ratio

实际回报        Actual Return

精算        Actuary

联营公司        Affiliated Companies

关联人士        Affiliated Person

收盘后交易        After Hours Trading

税后营运收入        After Tax Operating   Income - ATOI

税后利润率        After Tax Profit   Margin

收盘铃后        After The Bell

机构债券        Agency Bonds

交叉代理人        Agency Cross

代理问题        Agency Problem

具增值作用的收购项目        Accretive   Acquisition