CFA词汇_A-G解读.doc

　　A share 　　abatement of tax 　　ABN AMRO Bank N.V. 　　above-the-line expenditure 　　above-the-line receipt 　　ABSA Asia Limited 　　absolute change 　　absolute expenditure 　　absolute guideline figure 　　absolute interest 　　absolute order of discharge 　　absolute profit margin 　　absolute value 　　absolutely vested interest 　　absorbed cost 　　absorption 　　absorption rate 　　ACB Finance Limited 　　acceptable form of reciprocity 　　acceptable rate 　　acceptance agreement 　　acceptance for honour 　　acceptor 　　acceptor for honour 　　accident insurance 　　Accident Insurance Association of Hong Kong 　　accident insurance scheme 　　accident year basis 　　accommodation 　　accommodation bill 　　accommodation party 　　account balance 　　account book 　　account collected in advance 　　account current book 　　account of after-acquired property 　　account of defaulter 　　account payable 　　account payee only [A/C payee only] 　　account receivable 　　account receivable report 　　account statement 　　account title 　　accountants report 　　Accountants Report Rules 　　accounting and auditing procedure 　　Accounting Arrangements 　　accounting basis 　　accounting by Official Receiver 　　Accounting Circular 　　accounting class 　　accounting date 　　accounting for money 　　Accounting Officer 　　accounting period 　　accounting policy 　　accounting practice 　　accounting principle 　　accounting record 　　accounting report 　　Accounting Services Branch [Treasury] 　　Accounting Society of China 　　accounting statement 　　accounting system 　　accounting transaction 　　accounting treatment 　　accounting year 　　accretion 　　accrual 　　accrual basis 　　accrual basis accounting 　　accrue 　　accrued benefit 　　accrued charges 　　accrued cumulative preference share dividend 　　 　　accrued expenses 　　accrued interest payable 　　accrued interest receivable 　　accrued right 　　accruing profit 　　accumulated fiscal reserve 　　accumulated profit 　　accumulated reserve 　　accumulation of surplus i