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accept 接纳 acceptance 承兑 accepted draft/bill 已承兑汇票 acceptor 承兑人 account 科目，帐户 account for 说明 account sales 承销清单 accounting equation 会计等式 accrued basis 应计基础 accrued income 应计收益 accum

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主动式管理 Active Management Calmar 比率 Calmar Ratio Sharpe比率 Sharpe Ratio Sortino比率 Sortino Ratio 入息基金 Income Fund 子基金 Baby Funds/Underlying Funds 已调整风险回报 Risk-adjusted Return 互惠基金 Mutual Fund 公积

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不应有的幽默

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Y 养老基金 pension fund 一刀切 universal application;non-discretionary implementation 一级市场 primary market 应收未收利息 overdue interest 银行网点 banking outlets 赢利能力 profitability 营业税 business tax 硬贷款（商业

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专业术语-财务英语词汇L14