注册金融分析师(cfa)考试专用词典

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1、A:accountstatement结单；帐单；会计财务报表AshareＡ股；甲类股份accounttitle帐户名称；会计科目abatementoftax减税；减扣免税额accountant'sreport会计师报告ABNAMROBankN.V.荷兰银行Accountant'sReportRules会计师报告规则above-the-lineexpenditure线上项目支出；经常预算accountingandauditingprocedure会计与审计程序；支出会计与核数程序above-the-linereceipt线上项目收入；经常预算收入AccountingArr

2、angements《会计安排》ABSAAsiaLimited南非联合亚洲有限公司accountingbasis会计基础absolutechange绝对数值变更accountingbyOfficialReceiver破产管理署署长呈absoluteexpenditure实际开支交的帐目absoluteguidelinefigure绝对准则数字AccountingCircular《会计通告》absoluteinterest绝对权益accountingclass会计类别absoluteorderofdischarge绝对破产解除令accountingdate记帐日期；会计结算

3、日期absoluteprofitmargin绝对利润幅度accountingformoney款项核算absolutevalue实值；绝对值AccountingOfficer会计主任absolutelyvestedinterest绝对既得权益accountingperiod会计报告期；会计期absorbedcost已吸收成本；已分摊成本accountingpolicy会计政策；会计方针absorption吸收；分摊；合并accountingpractice会计惯例absorptionrate吸收率；摊配率；分摊率accountingprinciple会计准则ACBFina

4、nceLimited亚洲商业财务有限公司accountingrecord会计记录acceptableformofreciprocity合理的互惠条件accountingreport会计报告acceptablerate适当利率；适当汇率AccountingServicesBranch[Treasury]会计事务部acceptanceagreement承兑协议〔库务署〕acceptanceforhonour参加承兑AccountingSocietyofChina中国会计学会acceptor承兑人；接受人；受票人accountingstatement会计报表acceptorf

5、orhonour参加承兑人accountingsystem会计制度；会计系统accidentinsurance意外保险accountingtransaction会计事项；帐务交易AccidentInsuranceAssociationofHongKong香港accountingtreatment会计处理意外保险公会accountingyear会计年度accidentinsurancescheme意外保险计划accretion增值；添加accidentyearbasis意外年度基准accrual应计项目；应累算数目accommodation通融；贷款accrualbasi

6、s应计制；权责发生制accommodationbill通融票据；空头票据accrualbasisaccounting应计制会计；权责发生制会accommodationparty汇票代发人计accountbalance帐户余额；帐户结余accrue应累算；应计accountbook帐簿accruedbenefit应累算利益accountcollectedinadvance预收款项accruedcharges应计费用accountcurrentbook往来帐簿accruedcumulativepreferencesharedividend应累算accountofafter-

7、acquiredproperty事后取得的财产的累积优先股股息报告accruedexpenses应累算费用accountofdefaulter拖欠帐目accruedinterestpayable应付利息；应计未付利息accountpayable应付帐款accruedinterestreceivable应收利息；应计未收利息accountpayeeonly[A/Cpayeeonly]只可转帐；存入accruedright累算权益收款人帐户accruingprofit应累算的利润accountreceivable应收帐款accumulated