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(duì)數(shù)值變更absoluteexpenditure實(shí)際開(kāi)支absoluteguidelinefigure絕對(duì)準(zhǔn)則

2、數(shù)字absoluteinterest絕對(duì)權(quán)益absolutederofdisge絕對(duì)破產(chǎn)解除令absoluteprofitmargin絕對(duì)利潤(rùn)幅度absolutevalue實(shí)值；絕對(duì)值absolutelyvestedinterest絕對(duì)既得權(quán)益absbedcost已吸收成本；已分?jǐn)偝杀綼bsption吸收；分?jǐn)偅缓喜bsptionrate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(huì)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(lái)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(huì)計(jì)財(cái)務(wù)報(bào)表accounttitle帳戶名稱；會(huì)計(jì)科目accountantsrept會(huì)計(jì)師報(bào)告AccountantsReptRules會(huì)計(jì)師報(bào)告規(guī)則

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

7、ountingOfficer會(huì)計(jì)主任accountingperiod會(huì)計(jì)報(bào)告期；會(huì)計(jì)期accountingpolicy會(huì)計(jì)政策；會(huì)計(jì)方針accountingpractice會(huì)計(jì)慣例accountingprinciple會(huì)計(jì)準(zhǔn)則accountingrecd會(huì)計(jì)記錄accountingrept會(huì)計(jì)報(bào)告AccountingServicesBranch[Treasury]會(huì)計(jì)事務(wù)部〔庫(kù)務(wù)署〕AccountingSocietyofChina中國(guó)會(huì)

8、計(jì)學(xué)會(huì)accountingstatement會(huì)計(jì)報(bào)表accountingsystem會(huì)計(jì)制度；會(huì)計(jì)系統(tǒng)accountingtransaction會(huì)計(jì)事項(xiàng)；帳務(wù)交易accountingtreatment會(huì)計(jì)處理accountingyear會(huì)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(huì)計(jì)；權(quán)責(zé)發(fā)生制會(huì)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(rùn)accumulate

10、dfiscalreserve累積財(cái)政儲(chǔ)備accumulatedprofit累積利潤(rùn)；滾存溢利accumulatedreserve累積儲(chǔ)備accumulationofsurplusincome累積收益盈余acquiredassets既得資產(chǎn)acquisition收購(gòu)；購(gòu)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(huì)〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕AdvisyCommitteeonDiversification經(jīng)濟(jì)多元化諮詢委員會(huì)affidavit誓章；遺產(chǎn)申報(bào)誓章affidavitofnoreceipt

12、述明無(wú)收款的誓章affiliate聯(lián)號(hào)；聯(lián)營(yíng)公司；附屬公司affiliatedcompany附屬公司；聯(lián)號(hào)；聯(lián)營(yíng)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(kāi)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(rùn)；稅后溢利ag

13、encyagreement代理協(xié)議agencyexpenses代理機(jī)構(gòu)的開(kāi)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(cāng)量aggregatelimit總限額aggregateofsalariestax合計(jì)薪俸稅aggregateperfmance總體表現(xiàn)；總體業(yè)績(jī)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(guó)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(guó)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(guó)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(guó)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(chǎng)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(chǎng)成交報(bào)告》AlliedCapitalR