最新cfa字典

1、1A:AshareＡ股；甲類股份abatementoftax減稅；減扣免稅額ABNAMROBankN.V.荷蘭銀行abovethelineexpenditure線上項目支出；經常預算支出abovethelinereceipt線上項目收入；經常預算收入ABSAAsiaLimited南非聯(lián)合亞洲有限公司absolutechange絕對數值變更absoluteexpenditure實際開支absoluteguidelinefigure絕對準則

2、數字absoluteinterest絕對權益absolutederofdisge絕對破產解除令absoluteprofitmargin絕對利潤幅度absolutevalue實值；絕對值absolutelyvestedinterest絕對既得權益absbedcost已吸收成本；已分攤成本absption吸收；分攤；合并absptionrate吸收率；攤配率；分攤率ACBFinanceLimited亞洲商業(yè)財務有限公司acceptablef

3、mofreciprocity合理的互惠條件acceptablerate適當利率；適當匯率acceptanceagreement承兌協(xié)議acceptancefhonour參加承兌accept承兌人；接受人；受票人acceptfhonour參加承兌人accidentinsurance意外保險AccidentInsuranceAssociationofHongKong香港意外保險公會accidentinsurancescheme意外保險計劃a

4、ccidentyearbasis意外年度基準accommodation通融；貸款accommodationbill通融票據；空頭票據accommodationparty匯票代發(fā)人accountbalance帳戶余額；帳戶結余accountbook帳簿accountcollectedinadvance預收款項accountcurrentbook往來帳簿accountofafteracquiredproperty事后取得的財產報告accou

5、ntofdefaulter拖欠帳目accountpayable應付帳款accountpayeeonly[ACpayeeonly]只可轉帳；存入收款人帳戶accountreceivable應收帳款accountreceivablerept應收帳款報表accountstatement結單；帳單；會計財務報表accounttitle帳戶名稱；會計科目accountantsrept會計師報告AccountantsReptRules會計師報告規(guī)則

6、accountingauditingprocedure會計與審計程序；會計與核數程序AccountingArrangements《會計安排》accountingbasis會計基礎accountingbyOfficialReceiver破產管理署署長呈交的帳目AccountingCircular《會計通告》accountingclass會計類別accountingdate記帳日期；會計結算日期accountingfmoney款項核算Acc

7、ountingOfficer會計主任accountingperiod會計報告期；會計期accountingpolicy會計政策；會計方針accountingpractice會計慣例accountingprinciple會計準則accountingrecd會計記錄accountingrept會計報告AccountingServicesBranch[Treasury]會計事務部〔庫務署〕AccountingSocietyofChina中國會

8、計學會accountingstatement會計報表accountingsystem會計制度；會計系統(tǒng)accountingtransaction會計事項；帳務交易accountingtreatment會計處理accountingyear會計年度accretion增值；添加accrual應計項目；應累算數目accrualbasis應計制；權責發(fā)生制accrualbasisaccounting應計制會計；權責發(fā)生制會計accrue應累算；應

9、計accruedbenefit應累算利益accruedges應計費用accruedcumulativepreferencesharedividend應累算的累積優(yōu)先股股息accruedexpenses應累算費用accruedinterestpayable應付利息；應計未付利息accruedinterestreceivable應收利息；應計未收利息accruedright累算權益accruingprofit應累算的利潤accumulate

10、dfiscalreserve累積財政儲備accumulatedprofit累積利潤；滾存溢利accumulatedreserve累積儲備accumulationofsurplusincome累積收益盈余acquiredassets既得資產acquisition收購；購置；取得3advancing貸出adversebalance逆差adverseexchange逆匯advertisementaddressedtoshareholders在

11、報章刊登的致股東通告advicefcollection托收通知書adviceofdrawing提款通知書；匯票通知書adviceofpayment付款通知AdvisyCommittee[SecuritiesFuturesCommission]諮詢委員會〔證券及期貨事務監(jiān)察委員會〕AdvisyCommitteeonDiversification經濟多元化諮詢委員會affidavit誓章；遺產申報誓章affidavitofnoreceipt

12、述明無收款的誓章affiliate聯(lián)號；聯(lián)營公司；附屬公司affiliatedcompany附屬公司；聯(lián)號；聯(lián)營公司affirmation[estateduty]非宗教式宣誓〔遺產稅〕affdability負擔能力AfricanDevelopmentBank[AfDB]非洲開發(fā)銀行afteracquiredproperty事后取得的財產afterhoursdealing市后交易aftertaxprofit稅后盈利；稅后利潤；稅后溢利ag

13、encyagreement代理協(xié)議agencyexpenses代理機構的開支agencyfee代理費AgencyLaw《代理法》agent代理人；承銷人agentofcompany公司代理人agentsfee代理人費；經紀費aggregate總計；總數；總體數字aggregateamount總款額；總額aggregateassetsliabilities總體資產與負債aggregateatconstantprice按固定價格計算的總體數

14、字aggregatedem總需求aggregategrossposition總持倉量aggregatelimit總限額aggregateofsalariestax合計薪俸稅aggregateperfmance總體表現(xiàn)；總體業(yè)績aggregatesupply總體供應aggregatesurplus總盈余aggregatetotal整體總額aggregatevalue總值；合計價值aggregatedbasis合計基準aggregatedg

15、eableincome合計應課稅入息實額aggregation合并計算；合計；總和aggregationofincomesofhusbwife夫婦入息合并計算aggregationofproperty財產的總和agio差價；貼水AgreementbetweentheGovernmentofHongKongtheGovernmentofJapanfthePromotionProtectionofInvestment《香港政府和日本政府關于

16、相互促進和保護投資協(xié)定》AgreementbetweentheGovernmentofHongKongtheGovernmentoftheRepublicofAustriafthePromotionProtectionofInvestment《香港政府和奧地利共和國政府關于相互促進和保護投資協(xié)定》AgreementbetweentheGovernmentofHongKongtheGovernmentoftheRepublicofFran

17、cefthePromotionProtectionofInvestment《香港政府和法蘭西共和國政府關于相互促進和保護投資協(xié)定》AgreementbetweentheGovernmentofHongKongtheGovernmentoftheRepublicofKeafthePromotionProtectionofInvestment《香港政府和大韓民國政府關于相互促進和保護投資協(xié)定》agreementfasettlement授產協(xié)

18、議agreementfassignment轉讓協(xié)議agreementfsale售賣協(xié)議；買賣協(xié)議agreementfsalepurchase買賣協(xié)議agreementfthepaymentofinterest支付利息協(xié)議agreementftherepaymentofmoney還款協(xié)議agreementofreinsurance再保險協(xié)議AgriculturalBankofChina中國農業(yè)銀行airpassengerdeparture

19、tax飛機乘客離境稅AirServicesNegotiationsUnit[EconomicServicesBureau]民航運輸談判組〔經濟局〕airpttax機場稅alcoholduty酒精稅alienation讓與；讓渡；轉讓alimony生活費；贍養(yǎng)費AlldinariesIndex[AOI]所有普通股指數allrisks全險；綜合險AllSalesRecdfStockMarket《股票市場成交報告》AlliedCapitalR