| 原文 | 譯文 |
| ABC system | ABC分類管理制度 |
| Absorption costing | 歸納成本法∕吸納成本法 |
| Accelerated methods | 加速(折舊)法 |
| Acceptance theory of authority | 威權接受理論 |
| Access control | 存取控制 |
| Accountability | 責任歸屬∕可課責性 |
| Accounting changes | 會計變動 |
| Accounting principle | 會計原則 |
| Accruals | 應計項目 |
| Acquisition and development controls | 取得和開發控制 |
| Action diagrams | 行動圖 |
| Activator | 啟動器∕催化劑 (參見Detector) |
| Activity-based budgeting | 作業基礎預算(制度) |
| Activity-based costing (ABC) | 作業基礎成本(制度) |
| Activity-based management (ABM) | 作業基礎管理(制度) |
| Actual costing | 實際成本法 |
| Actuarial losses | 精算損失 |
| Adaptive organizations | 調適型組織 |
| Adaptive systems | 調適型系統 |
| Add value | 增加價值 |
| Added-value negotiating | 增加價值之談判方式 |
| Addressing competitive conflicts | 競爭性衝突之處理 |
| Adequate control | 適當的控制 |
| Adjusting entries | 調整分錄 |
| Administrative costs | 管理成本 |
| Administrative policy and procedure manuals | 行政政策及程序手冊 |
| Administrative reporting | 行政性報告 |
| Advisory authority | 諮詢之權限 |
| Age Discrimination in Employment Act in 1967 | (美國)1967年就業年齡歧視法案 |
| Agency securities | (美國)政府機構證券 |
| Aging schedule | 帳齡分析表 |
| Algorithm | 演算法 |
| Allocated costs | 已分配成本∕已分攤成本 |
| Allowance method | 備抵法 |
| Americans with Disabilities Act of 1990 | 1990年美國殘障人士法案 |
| Amortization | 攤銷 |
| Analog signals | 類比訊號 |
| Analysis and evaluation | 分析與評估 |
| Analysis of competitors | 競爭者分析 |
| Analytical auditing procedures | 分析性稽核程序 |
| Analytical review | 分析性複核 |
| Approval of work programs | 工作程式之核准 |
| Arbitrage | 套利 |
| Asset disposition | 資產處分 |
| Assurance services | 確認性服務 |
| Asynchronous (start-stop) transmission | 非同步傳輸 |
| Asynchronous transfer mode | 非同步傳送模式 |
| Attack strategies | 攻擊策略 |
| Attribute listing | 屬性列表(問題解決方法之一) |
| Attribute Standards | 一般準則 |
| Attribution theory | 歸因理論 |
| Audit (technical) manuals | 稽核（技術）手冊 |
| Audit committee | 審計委員會 |
| Audit evidence | 稽核證據 |
| Audit procedures | 稽核程序 |
| Audit trail | 稽核軌跡 |
| Authentication | 驗證∕身份驗證 |
| Authentication routines | （身份）驗證程式 |
| Authority | 職權∕權限 |
| Autocorrelation (serial correlation) | 自我相關（序列相關） |
| Automated Teller Machine (ATM) | 自動櫃員機 |
| Automatic log-off | 自動登出 |
| Available-for-sale financial assets | 備供出售金融資產 |
| Avoidable cost | 可避免成本 |
| Backward (upstream) integration | 向後整合∕向上整合 |
| Backward placement | （存貨）後端配置 |
| Bad debts | 壞帳 |
| Bailout payback | 全額還本法 |
| Balance of payments | 國際收支餘額 |
| Bandwidth | 頻寬 |
| Bankers' acceptances(B/A) | 銀行承兌匯票 |
| Bar charts | 條狀圖 |
| Bargain purchase option | 優惠承購權 |
| Bargaining power | 談判∕議價能力 |
| Bargaining zone | 議價空間 |
| Basic earnings per share (BEPS) | 基本每股盈餘 |
| Batch processing | 批次處理 |
| Batch-level activities | 批次層級作業 |
| Baud rates | 鮑率(傳輸速率之一種) |
| Bearer bonds | 無記名債券 |
| Behavior modification | 行為改善∕行為修正 |
| Behaviorally anchored rating scales (BARS) | 行為式定錨評等量表 |
| Benchmarking | 標竿法∕標竿評比 |
| Best alternative to a negotiated agreement（BATNA） | 達成協議之最佳方案 |
| Biometric technologies | 生理特徵技術∕生理計量技術 |
| Bit rates | 位元率 |
| Blanket contract | 總括契約 |
| Blanket lien | 總括留置權 |
| Blast！then refine | 摧毀再造 (問題解決方法之一) |
| Blended engagement | 混合式專案 |
| Blocking | 區塊化儲存 |
| Board of directors | 董事會 |
| Board of Regents | （國際內部稽核協會）考試委員會 |
| Book value | 帳面價值 |
| Borrowing costs | 借款成本 |
| Bounded rationality | 有限之理性 |
| Brainstorming | 腦力激盪(問題解決方法之一) |
| Branding globally | 品牌全球化 |
| Breakeven | 損益兩平 |
| Bridges | 橋接器 |
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