注册金融分析师(CFA)考试专用词典-A-H.doc

A share A股;甲类股份
abatement of tax 减税;减扣免税额
ABN AMRO Bank . 荷兰银行
above-the-line expenditure 线上项目支出;经常预算支出
above-the-line receipt 线上项目收入;经常预算收入
ABSA Asia Limited 南非联合亚洲有限公司
absolute change 绝对数值变更
absolute expenditure 实际开支
absolute guideline figure 绝对准则数字
absolute interest 绝对权益
absolute order of discharge 绝对破产解除令
absolute profit margin 绝对利润幅度
absolute value 实值;绝对值
absolutely vested interest 绝对既得权益
absorbed cost 已吸收成本;已分摊成本
absorption 吸收;分摊;合并
absorption rate 吸收率;摊配率;分摊率
ACB Finance Limited 亚洲商业财务有限公司
acceptable form of reciprocity 合理的互惠条件
acceptable rate 适当利率;适当汇率
acceptance agreement 承兑协议
acceptance for honour 参加承兑
acceptor 承兑人;接受人;受票人
acceptor for honour 参加承兑人
accident insurance 意外保险
Accident Insurance Association of Hong Kong 香港意外保险公会
accident insurance scheme 意外保险计划
accident year basis 意外年度基准
modation 通融;贷款
modation bill 通融票据;空头票据
modation party 汇票代发人
account balance 帐户余额;帐户结余
account book 帐簿
account collected in advance 预收款项
account current book 往来帐簿
account of after-acquired property 事后取得的财产报告
account of defaulter 拖欠帐目
account payable 应付帐款
account payee only [A/C payee only] 只可转帐;存入收款人帐户
account receivable 应收帐款
account receivable report 应收帐款报表
account statement 结单;帐单;会计财务报表
account title 帐户名称;会计科目
accountant's report 会计师报告
Accountant's Report Rules 会计师报告规则
accounting and auditing procedure 会计与审计程序;会计与核数程序
Accounting Arrangements 《会计安排》
accounting basis 会计基础
accounting by Official Receiver 破产管理署署长呈交的帐目
Accounting Circular 《会计通告》
accounting class 会计类别
accounting date 记帐日期;会计结算日期
accounting for money 款项核算
Accounting Officer 会计主任
accounting period 会计报告期;会计期
accounting policy 会计政策;会计方针
accounting practice 会计惯例
accounting principle 会计准则
accounting record 会计记录
accounting report 会计报告
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Accounting Society of China 中国会计学会
accounting statement 会计报表
accounting system 会计制度;会计系统
accounting transaction 会