hantong
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

A shares

 A股

abandonment

委付【保险】;放弃【财产】

ability to pay

支付能力;偿债能力

abnormal item

 非正常项目 

abnormal returns

非正常报酬;超额收益

about order

近价盘

above par

 超过票面值;高于面值;超面值 

above the line

 线上项目;经常项目 

abridged auditor's report

审计报告节本;经删节的核数师报告 

abrogation

 废除;取消;废止 

absolute acceptance

 单纯承兑;无条件承兑 

absolute discharge

 无条件解除 

absolute interest

 绝对权益 

absolute par

 绝对平价;票面价格不变 

absolute profit margin

 绝对毛利;绝对利润幅度 

absolute return

 绝对回报 

absolute subscription

 确定条件认购 

absolute value

 绝对价值;绝对值 

absorption rate

认购率;租用率

abusive conduct/abusive practice

 舞弊行为 

accelerated depreciation

加速折旧

acceleration clause

 加速清还条款 

accept by way of security

 接受作为抵押 

accept order

接价盘

acceptable index

 认可指数;可接纳的指数 

acceptable trustee

 获接纳的受托人 

acceptance

 承兑;接纳 

acceptance house

 承兑商行;承兑行;承兑商 

acceptance in blank

 空白承兑 

acceptance line

 承兑限额;承兑信用 

acceptances of provisional allotments

 暂定配额接纳书 

accepted index

 获接纳指数;认可指数 

accepted trustee

 获接纳的受托人 

accepting shareholder

 接纳要约的股东 

acceptor

 承兑人;受票人;接受人;接纳者 

access

 获取;进入;接触;接连途径;接达 

access channel

 接触渠道;获取途径 

access control

 使用管制 

access criteria

 准入条件;准入准则 

access time

 存取时间;信息发送时间 

access to market

 市场准入;进入市场;参与市场

accommodation

 通融;贷款;利便安排 

accommodation bill

 融通票据;融资票据;担保借据 

accommodation charge

融通收费

accommodation party

 融通票据;关系人;汇票代发人 

accommodation trading

 欠单交易;欺诈交易;通融交易 

accommodative monetary policy

通融性货币政策;宽松货币政策

account

 帐户;户口;账目

account carrier

 开户机构 

account disclosure document

 账目披露文件;帐户披露文件 

account executive

 客户主任;业务员 

account in arrears

 拖欠账户 

account maintenance

帐户服务 

account number

 帐户号码;户口号码;帐号 

account opening control

 开户控制;开户监控 

account opening documentation

 开户文件

account payable

 应付帐款;应付款项

account payee only (A/C payee only)

存入收款人帐户;只可转账 

account position

户口仓盘

account receivable

 应收帐款;应收款项

account reconciliation

帐目调整;对账

account rendered

 结欠清单;报账 

account rigging

 捏造账目;伪造账目 

account statement

结单;帐单;会计财务报表

account title

 帐户名称;会计科目 

account transfer

 转账 

accountability

责任承担;问责

accountants' report

会计师报告

accounting basis

 会计基础 

accounting class

 会计类别 

accounting date

 结算日期;结账日期 

accounting equation

会计程式

accounting firm

 会计师事务所 

accounting on cash basis

应收应付制会计;现金制会计

accounting period

 会计期;会计期间;会计报告期 

accounting policy

 会计政策 

accounting practice

会计惯例;会计实务

accounting principles

 会计准则 

accounting records

 会计纪录 

accounting report

 会计报告 

accounting standard

会计准则;会计标准

accounting transaction

 帐项交易;帐务交易 

accounting treatment

会计处理方式

accounts payable

应付账款

accounts receivable

应收账款

accredit

 发行信用证;信托;委托 

accreditation

 评审;委任;隶属关系 

accredited adviser

认可顾问 

accredited corporation

 经认可的公司;所隶属的公司

accredited dealer

 认可交易商 

accredited investor

 认可投资者;授信投资者

accreting swap

 递增互换 

accretion

增值

accretion of discount

 折价债券资本增值 

accrual

 增加;增额;应计项目;应累算数目 

accrual accounting

 应计制 

accrual basis

 权责发生制;应计制;应计基础;权责应计制 

accrual bond

 长期延息抵押担保债券;增值债券 

accrue

 应计;应累算 

accrued benefits

 累算权益;应计利益