金融术语中英对照课件.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 线上项目 Academic Advisory Committee(SFC) 学术界谘询委员会(证监会) Academic and Accreditation Advisory Committee (AAAC) (SFC) 学术评审谘询委员会(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 会计程式 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) 谘询委员会(证监会) Advisory Specialist Group 专家谘询小组 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 retur