商业用语专业词汇1(最新整理By阿拉蕾).doc

　?A Decade of Challenge Development【publication】?《十载挑战与发展》【刊物】A Policy Paper on Securities and Futures Market Reform?《证券及期货市场改革政策文件》abnormal item?非正常项目about order?近价盘above par?高于面值above the line?在线项目Academic Advisory Committee【SFC】?学术界咨询委员会【证监会】Academic and Accreditation Advisory Committee (AAAC) 【SFC】?学术评审咨询委员会【证监会】accelerated depreciation?加速折旧accept order?接价盘acceptance?承兑acceptance house?承兑行accomodation bill?融通票据Account Transfer Instruction (ATI)?户口转移指示accountability?责任承担；问责accountants report?会计师报告accounting equation?会计程序accounting period?会计期间accounting practice?会计惯例；会计实务Accounting Society of China (ASC)?中国会计学会accounting standard?会计准则；会计标准accounting treatment?会计处理方式accounts payable?应付账款accounts receivable?应收账款accretion?增值accrual basis【accounting】?应计制；权责发生制*【会计】accrued expenses?应计费用accrued interest?应计利息accrued revenue?应计收益accumulated depreciation?累计折旧；累积折旧accumulated interest?累计利息；累积利息accumulated profits?累计利润；累积利润acid-test ratio?酸性测试比率acquisition?收购acquisition of shells?买壳acting in concert?一致行动active business pursuits【GEM】?活跃业务纪录【创业板】active market?交投活跃actual market?现货市场actual price?现货价actual useful life?实际可用年期actuary?精算师ad valorem stamp duty?从价印花税add-on?附加利益；优惠additional AMS terminal user?附加自动对盘终端机用家additional margin?额外按金Adjudication Division?审裁科adjustable rate mortgage (ARM)?调息按揭adjusted basis?调整基数adjusted net assets?调整后资产净值adjusted net tangible assets?调整后有形资产净值adjustment ?调整administering bank?承办银行；经办银行admissible securities value?证券的认可价值admitted value?认可值advance?垫款advance booking form?排期申请表格Advertising Guidelines for Collective Investment Schemes?《集合投资计划的广告宣传指引》Advertising Guidelines for Pooled Retirement Funds?《集资退休基金的广告宣传指引》Advisory Committee【SFC】?咨询委员会【证监会】Advisory Specialist Group?专家咨询小组affiliate; affiliated company?联属公司after market / aftermarket?二级市场after-hours dealing?收市后交易after-tax profits?税后盈利；税后利润；税后溢利after-tax real rate of return?税后实际回报率afternoon session?午市agency account?代理户口；代客买卖户口Ag