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(xiàng)目支出；經(jīng)常預(yù)算支出abovethelinereceipt線上項(xiàng)目收入；經(jīng)常預(yù)算收入ABSAAsiaLimited南非聯(lián)合亞洲有限公司absolutechange絕對數(shù)值變更absoluteexpenditure實(shí)際開支absoluteguidelinefigure絕對準(zhǔn)則

2、數(shù)字absoluteinterest絕對權(quán)益absolutederofdisge絕對破產(chǎn)解除令absoluteprofitmargin絕對利潤幅度absolutevalue實(shí)值；絕對值absolutelyvestedinterest絕對既得權(quán)益absbedcost已吸收成本；已分?jǐn)偝杀綼bsption吸收；分?jǐn)?；合并absptionrate吸收率；攤配率；分?jǐn)偮蔄CBFinanceLimited亞洲商業(yè)財(cái)務(wù)有限公司acceptablef

3、mofreciprocity合理的互惠條件acceptablerate適當(dāng)利率；適當(dāng)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(xiǎn)AccidentInsuranceAssociationofHongKong香港意外保險(xiǎn)公會accidentinsurancescheme意外保險(xiǎn)計(jì)劃a

4、ccidentyearbasis意外年度基準(zhǔn)accommodation通融；貸款accommodationbill通融票據(jù)；空頭票據(jù)accommodationparty匯票代發(fā)人accountbalance帳戶余額；帳戶結(jié)余accountbook帳簿accountcollectedinadvance預(yù)收款項(xiàng)accountcurrentbook往來帳簿accountofafteracquiredproperty事后取得的財(cái)產(chǎn)報(bào)告accou

5、ntofdefaulter拖欠帳目accountpayable應(yīng)付帳款accountpayeeonly[ACpayeeonly]只可轉(zhuǎn)帳；存入收款人帳戶accountreceivable應(yīng)收帳款accountreceivablerept應(yīng)收帳款報(bào)表accountstatement結(jié)單；帳單；會計(jì)財(cái)務(wù)報(bào)表accounttitle帳戶名稱；會計(jì)科目accountantsrept會計(jì)師報(bào)告AccountantsReptRules會計(jì)師報(bào)告規(guī)則

6、accountingauditingprocedure會計(jì)與審計(jì)程序；會計(jì)與核數(shù)程序AccountingArrangements《會計(jì)安排》accountingbasis會計(jì)基礎(chǔ)accountingbyOfficialReceiver破產(chǎn)管理署署長呈交的帳目AccountingCircular《會計(jì)通告》accountingclass會計(jì)類別accountingdate記帳日期；會計(jì)結(jié)算日期accountingfmoney款項(xiàng)核算Acc

7、ountingOfficer會計(jì)主任accountingperiod會計(jì)報(bào)告期；會計(jì)期accountingpolicy會計(jì)政策；會計(jì)方針accountingpractice會計(jì)慣例accountingprinciple會計(jì)準(zhǔn)則accountingrecd會計(jì)記錄accountingrept會計(jì)報(bào)告AccountingServicesBranch[Treasury]會計(jì)事務(wù)部〔庫務(wù)署〕AccountingSocietyofChina中國會

8、計(jì)學(xué)會accountingstatement會計(jì)報(bào)表accountingsystem會計(jì)制度；會計(jì)系統(tǒng)accountingtransaction會計(jì)事項(xiàng)；帳務(wù)交易accountingtreatment會計(jì)處理accountingyear會計(jì)年度accretion增值；添加accrual應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目accrualbasis應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制accrualbasisaccounting應(yīng)計(jì)制會計(jì)；權(quán)責(zé)發(fā)生制會計(jì)accrue應(yīng)累算；應(yīng)

9、計(jì)accruedbenefit應(yīng)累算利益accruedges應(yīng)計(jì)費(fèi)用accruedcumulativepreferencesharedividend應(yīng)累算的累積優(yōu)先股股息accruedexpenses應(yīng)累算費(fèi)用accruedinterestpayable應(yīng)付利息；應(yīng)計(jì)未付利息accruedinterestreceivable應(yīng)收利息；應(yīng)計(jì)未收利息accruedright累算權(quán)益accruingprofit應(yīng)累算的利潤accumulate

10、dfiscalreserve累積財(cái)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(chǎn)acquisition收購；購置；取得3advancing貸出adversebalance逆差adverseexchange逆匯advertisementaddressedtoshareholders在

11、報(bào)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(wù)監(jiān)察委員會〕AdvisyCommitteeonDiversification經(jīng)濟(jì)多元化諮詢委員會affidavit誓章；遺產(chǎn)申報(bào)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(chǎn)稅〕affdability負(fù)擔(dān)能力AfricanDevelopmentBank[AfDB]非洲開發(fā)銀行afteracquiredproperty事后取得的財(cái)產(chǎn)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(jī)構(gòu)的開支agencyfee代理費(fèi)AgencyLaw《代理法》agent代理人；承銷人agentofcompany公司代理人agentsfee代理人費(fèi)；經(jīng)紀(jì)費(fèi)aggregate總計(jì)；總數(shù)；總體數(shù)字aggregateamount總款額；總額aggregateassetsliabilities總體資產(chǎn)與負(fù)債aggregateatconstantprice按固定價(jià)格計(jì)算的總體數(shù)

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

15、eableincome合計(jì)應(yīng)課稅入息實(shí)額aggregation合并計(jì)算；合計(jì)；總和aggregationofincomesofhusbwife夫婦入息合并計(jì)算aggregationofproperty財(cái)產(chǎn)的總和agio差價(jià)；貼水AgreementbetweentheGovernmentofHongKongtheGovernmentofJapanfthePromotionProtectionofInvestment《香港政府和日本政府關(guān)于

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

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

18、議agreementfassignment轉(zhuǎn)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(xiǎn)協(xié)議AgriculturalBankofChina中國農(nóng)業(yè)銀行airpassengerdeparture

19、tax飛機(jī)乘客離境稅AirServicesNegotiationsUnit[EconomicServicesBureau]民航運(yùn)輸談判組〔經(jīng)濟(jì)局〕airpttax機(jī)場稅alcoholduty酒精稅alienation讓與；讓渡；轉(zhuǎn)讓alimony生活費(fèi)；贍養(yǎng)費(fèi)AlldinariesIndex[AOI]所有普通股指數(shù)allrisks全險(xiǎn)；綜合險(xiǎn)AllSalesRecdfStockMarket《股票市場成交報(bào)告》AlliedCapitalR