The amount of sales and other revenue as a result of business activities, after deducting returns, allowances, duties and taxes or other amounts collected on behalf of third parties. It is reported in the firm’s profit and loss account as a means to facilitate the evaluation of the results of the firm’s operations. See also Profit and loss account.
售賣後得來的款額及因其他業務而得到的收入，在扣除以第三方名義而接受的收益、津貼、關稅及稅項後所得來的款額。它載入公司的損益表中作報告，以方便評核公司營運的結果之用。另見Profit and loss account。

• Author
• Authorised act
• Authorised buy-back
• Authorised capital
• Authorised dealer
• Authorised financial institution
• Authorised insurer
• Authorised officer
• Authorised reduction of capital
• Authority
• Authority to act
• Authority to complete
• Authority to take and receive
• Automatic crystallisation clause
• Automatic discharge
• Automatic Order Matching
• Automatic teller machine
• Automatic Trading System
• Automatism
• Autonomy
• Autopsy
• Autrefois acquit
• Autrefois convict
• Auxiliary jurisdiction
• Available market