2017-2018CFA核心词汇手册中英文版

A:AshareＡ股；甲类股份abatementoftax减税；减扣免税额ABNAMROBankN.V.荷兰银行above-the-lineexpenditure线上项目支出；经常预算支出above-the-linereceipt线上项目收入；经常预算收入ABSAAsiaLimited南非联合亚洲有限公司absolutechange绝对数值变更absoluteexpenditure实际开支absoluteguidelinefigure绝对准则数字absoluteinterest绝对权益absoluteorderofdischarge绝对破产解除令absoluteprofitmargin绝对利润幅度absolutevalue实值；绝对值absolutelyvestedinterest绝对既得权益absorbedcost已吸收成本；已分摊成本absorption吸收；分摊；合并absorptionrate吸收率；摊配率；分摊率ACBFinanceLimited亚洲商业财务有限公司acceptableformofreciprocity合理的互惠条件acceptablerate适当利率；适当汇率acceptanceagreement承兑协议acceptanceforhonour参加承兑acceptor承兑人；接受人；受票人acceptorforhonour参加承兑人accidentinsurance意外保险AccidentInsuranceAssociationofHongKong香港意外保险公会accidentinsurancescheme意外保险计划accidentyearbasis意外年度基准accommodation通融；贷款accommodationbill通融票据；空头票据accommodationparty汇票代发人accountbalance帐户余额；帐户结余accountbook帐簿accountcollectedinadvance预收款项accountcurrentbook往来帐簿accountofafter-acquiredproperty事后取得的财产报告accountofdefaulter拖欠帐目accountpayable应付帐款accountpayeeonly[A/Cpayeeonly]只可转帐；存入收款人帐户accountreceivable应收帐款accountreceivablereport应收帐款报表accountstatement结单；帐单；会计财务报表accounttitle帐户名称；会计科目accountant'sreport会计师报告Accountant'sReportRules会计师报告规则accountingandauditingprocedure会计与审计程序；会计与核数程序AccountingArrangements《会计安排》accountingbasis会计基础accountingbyOfficialReceiver破产管理署署长呈交的帐目AccountingCircular《会计通告》accountingclass会计类别accountingdate记帐日期；会计结算日期accountingformoney款项核算AccountingOfficer会计主任accountingperiod会计报告期；会计期accountingpolicy会计政策；会计方针accountingpractice会计惯例accountingprinciple会计准则accountingrecord会计记录accountingreport会计报告AccountingServicesBranch[Treasury]会计事务部〔库务署〕AccountingSocietyofChina中国会计学会accountingstatement会计报表accountingsystem会计制度；会计系统accountingtransaction会计事项；帐务交易accountingtreatment会计处理accountingyear会计年度accretion增值；添加accrual应计项目；应累算数目accrualbasis应计制；权责发生制accrualbasisaccounting应计制会计；权责发生制会计accrue应累算；应计accruedbenefit应累算利益accruedcharges应计费用accruedcumulativepreferencesharedividend应累算的累积优先股股息accruedexpenses应累算费用accruedinterestpayable应付利息；应计未付利息accruedinterestreceivable应收利息；应计未收利息accruedright累算权益accruingprofit应累算的利润accumulatedfiscalreserve累积财政储备accumulatedprofit累积利润；滚存溢利accumulatedreserve累积储备accumulationofsurplusincome累积收益盈余acquiredassets既得资产acquisition收购；购置；取得acquisitioncost购置成本acquisitionexpenses购置费用acquisitionof100%interest收购全部股权acquisitionofcontrol取得控制权acquisitionoffixedassets购置固定资产acquisitionofshell“买壳”acquisitionprice收购价actofGod天灾actingpartner执事合伙人activemarket买卖活跃的市场；交投畅旺的市场；旺市activepartner积极参与的合伙人activetrading交投活跃actualcirculation实际流通actualcost实际成本actualexpenditure实际开支；实际支出actualincome实际入息；实际收入；实际收益actualmarket现货市场actualprice现货价；实际价格actualprofit实际利润actualquotation实盘；实际价位；实际报价actualyearbasis按实际年度计算actuals实货actuarialinvestigation精算调查actuarialprinciple精算原则actuarialreport精算师报告ActuarialSocietyofHongKong香港精算学会actuarialvaluation精算师估值actuary精算师adreferendumagreement暂定协议；有待覆核的协定advaloremduty从价税；按值征税advaloremdutysystem从价税制advaloremfee从价费advaloremtariff从价关税additionalallowance额外免税额additionalamountforunexpiredrisk未过期风险的额外款额additionalassessableprofit补加应评税利润additionalassessment补加评税additionalcommitment额外承担additionalcommitmentvote额外承担拨款additionaldependentgrandparentallowance供养祖父母或外祖父母额外免税额additionaldependentparentallowance供养父母额外免税额additionalprovision额外拨款additionalstampduty附加印花税additionaltax补加税罚款；补加税款AdditionalTaxDemandNote缴纳补加税罚款通知书；缴纳补加税款通知书adjudgedbankrupt被裁定破产adjudicatedbankrupt裁定破产人adjudicationfee裁定费；评定印花税额手续费；评估契据费adjudicationofbankruptcy裁定破产；宣告破产adjudicationofinsolvency裁定无力偿还债务adjustedactual经调整的实数；调整后的实数adjustedcurrentassets经调整的流动资产；调整后的流动资产adjustedfigure经调整的数字；调整后的数额adjustedliabilities经调整的负债；调整后的负债adjustedloss经调整的亏损；调整后的亏损adjustednetadmissibleassets经调整的可接纳资产净值；调整后的可接纳资产净值adjustedprofit经调整的利润；调整后的利润adjustedsurplus经调整的盈余额；调整后的盈余额adjustedvalue经调整的价值；调整后的价值adjustment调整；修订；理算〔保险〕adjustmentcentre调剂中心adjustmentlag调整过程的时间差距；调整时差adjustmentmechanism调整机制adjustmentofloss亏损调整adjustmentprocess调整过程；调整程序adjustmentrange调整幅度administeredexchangerate受管制汇率AdministrationDivision[HongKongMonetaryAuthority]行政处〔香港金融管理局〕administrationexpenses行政费用administrationfee手续费；行政费administrationinbankruptcy破产管理administrationorder遗产管理令administrator管理人；遗产管理人administratoroftheestate遗产管理人admissionofdebt债项承认书admissionofproof接纳债权证明advance放贷款项；垫付款项；预支款项；预付款项advanceaccount暂支帐目；预付款帐户advancecompensation预付补偿金advancefromshareholder股东垫款advancependingreimbursement预支以待日后付还advancedeconomy先进经济体系advancement预付；预付财产advanceswarrant垫款令advancing贷出adversebalance逆差adverseexchange逆汇advertisementaddressedtoshareholders在报章刊登的致股东通告adviceforcollection托收通知书adviceofdrawing提款通知书；汇票通知书adviceofpayment付款通知AdvisoryCommittee[SecuritiesandFuturesCommission]谘询委员会〔证券及期货事务监察委员会〕AdvisoryCommitteeonDiversification经济多元化谘询委员会affidavit誓章；遗产申报誓章affidavitofnoreceipt述明无收款的誓章affiliate联号；联营公司；附属公司affiliatedcompany附属公司；联号；联营公司affirmation[estateduty]非宗教式宣誓〔遗产税〕affordability负担能力AfricanDevelopmentBank[AfDB]非洲开发银行after-acquiredproperty事后取得的财产after-hoursdealing市后交易after-taxprofit税后盈利；税后利润；税后溢利agencyagreement代理协议agencyexpenses代理机构的开支agencyfee代理费AgencyLaw《代理法》agent代理人；承销人agentofcompany公司代理人agent'sfee代理人费；经纪费aggregate总计；总数；总体数字aggregateamou