M_会计词典_温州集讯信息技术有限公司

1、M_

M0（money supply）

M1（money supply）

M2（money supply）

M3（money supply）

2、MA

Maastricht Treaty

Macau Pataca[MOP]

machine-hour method

machine-hour rate　

machinery-revaluation increments　

machinery and equipment

macro accounting　

macro assessment　

macro market trend　

macro-benefit　

macroeconomic adjustment and control measure

macroeconomic conditions

macroeconomic equilibrium　

macroeconomic implication

macroeconomic level　

macroeconomic management

macroeconomic policy

macroeconomic variable　

Madrid Stock Exchange[MSE]

magnetic card　

magnetic character reading/magnetic ink character recognition　

mail remittance

mail transfer[MT]

mail transfer advice

mail transfer rate

mail-order selling

main books

mainstream corporation tax

maintaining capital in units of money　

maintenance and repair

maintenance costs　

maintenance fee　

maintenance grant　

maintenance margin

maintenance of adequate capital　

maintenance of operating capacity

maintenance of physical capital　

major client　

major Hang Seng Index constituent stock

major shareholder

major trading partner　

major transaction　

majority interest

majority shareholder

majority shareholder controller

majority shareholding

Makati Stock Exchange[MKSE]　

make up

make-or-buy decision

make-ready time　

make-up depreciation

Malayan Banking Berhad[Maybank]　

malpractice insurance　

managed float regime

managed receivables

management

management accountant

management accounting　

management accounts

management advisory services

management audit

management bank

management buy-in[MBI]

management buy-out[MBO]

management by objectives[MBO]

management consultant　

management fraud

management integrity

management letter　

management norm

management of public finance

management of public utility-type undertakings

management overhead　

management override　

management reporting system

management representation letter　

management representations

management response thereto

management share　

management’s illegal act

manager of property

managerial accounting

manager’s share

managing trustee

mandatory bid　

mandatory general offer

mandatory offer

Mandatory Provident Fund Office

Mandatory Provident Fund Scheme

Mandatory Provident Fund Schemes Authority（MPFA）

Manila Stock Exchange[MSE]

manipulation of accounts

manual tag system

manufacturing account

manufacturing and services-based economy

manufacturing expenses allocation

manufacturing expenses variance　

manufacturing overhead-outsourced

manufacturing statement

MarchéàTerme International de France[MATIF]

Marchéd’Options Négociables de Paris[MONEP]　

margin account　

marginal cost　

marginal effect　

marginal income

marginal income ratio

marginal productivity　

marginal revenue equals marginal cost

marginal tax band

marine insurance business　

marine risk

market body

market capitalization　

Market Development Division（Hong Kong Monetary Authority）　

market fluctuation　

market infrastructure　

market intermediary　

market malpractice

market of futures transaction

market on close[MOC]　

market orientation

market practitioner

market premium　

market price development

market rate of allowance

market rate of discount

market rigging　

market risk regime

market segment　

market statistics　

market surveillance policy

marketability　

marketability security

marketability security management

marketable debt securities

marketable government debt　

marketable security　

market-determined price

market-disciplined economy

market-disciplined free-enterprise economy

market-friendly　

marketing collateral　

marketing expense

marketing lever

market-making system　

market-oriented economy

market-sensitive information

marriage settlement

married person’s allowance

Mass Transit Fund

Mass Transit Railway Corporation note

matching system

material control

material cost difference

material cost variance

material inconsistency　

material inventory

material misstatement

material purchase allowances

material purchase returns

material requisition　

material subsidiary ledger

materiality principle　

materials and supplies in transit

mathematical reserve

MATIF　

matrix organization　

maturity date　

maturity mismatch profile

maturity mismatching arrangement

maturity mismatching of assets and liabilities

maximization of wealth

maximum benefit

maximum rate of interest　

Maybank

3、MB

MBI　

MBO　

MBS

4、MC

MCPI

5、ME

measure of risk exposure　

measurement of income

mechanical accuracy　

median income household

medium of payment　

medium range forecast

medium term note[MTN]

medium to long-term funds　

meeting of creditors

member’s voluntary winding up　

memorandum entry

memorandum of understanding[MOU]　

merger

merger agreement　

method of apportionment on a pro rata basis　

6、MI

Michinoku Finance（Hong Kong）Limited

Micro Analysis Section（Financial Services Bureau）　

middle interbank rate　

middle market cross-rate

middle market rate

mid-year review　

MIGA

Milan Stock Exchange

minimization of cost

minimum denomination

minimum economic size

minimum liability

minimum principal value

minimum stock　

minority discount

minority interes

minority interest income　

minority shareholder controller　

minutes of meeting　

misappropriation　

miscellaneous assets-other

miscellaneous income

miscellaneous liabilities　

miscellaneous liabilities-other

miscellaneous revenue

miscellaneous services

Mitsubishi Trust and Banking

mixed option　

mixed variance　

7、MK

MKSE　

8、MM

MMF　

9、MO

MOC　

MOD

Model Code for Securities Transactions by Directors of Listed Companies　

moderate growth

moderating trend

modern accounting

modern financial management

modified consumer price index[MCPI]

modified factor system　

modified reports　

MONEP

monetary

monetary aggregate　

monetary and financial system

monetary arrangement

monetary discipline　

monetary gain or loss

monetary instrument　

monetary liability　

Monetary Policy Division（Hong Kong Monetary Authority）

monetary sector　

monetary situation　

monetary squeeze　

monetary stability

monetary unit assumption

monetized value　

money at call and at short notice

money capital maintenance concept

money income per capita

money lender’s license　

money lenders registry　

money lenders section（companies registry）　

money lending advertisement　

money lending transaction

money market　

money market certificate

money market fund[MMF]

money measurement postulate　

money of the day[MOD]　

money of the day equivalent　

money out on mortgage

money payable on demand

money rates

money supply　

money wage

money wage rate

Money World Asia Exhibition，Hong Kong　

money zero maturity[MZM]

money’s worth

monitor program　

monitoring procedure

Monopolies and Mergers Commission

monopolistic competition

monopoly

monopoly profit

monopsony

Monte Carlo method

monthly balance

monthly balance sheet

Monthly Market Statistics　

monthly statement

Monthly Statistical Bulletin（Hong Kong Monetary Authority）　

monthly ticket　

monthly turnover

Montreal Stock Exchange　

Moody’s Investors Services，Inc.

Moody’s rating　

MOP　

moral claim

moratory interest

more sophisticated economy

Morgan Stanley Capital International Hong Kong Index[MSCI Hong Kong Index]　

mortgage

mortgage arrangement

mortgage banker

mortgage bond　

mortgage broker　

mortgage clause

mortgage debenture　

mortgage debenture stock　

mortgage default guarantee　

mortgage facility　

mortgage famine

mortgage finance

mortgage interest　

mortgage interest deduction　

mortgage interest relief scheme　

mortgage interest subsidy scheme　

mortgage loan　

mortgage market

mortgage money　

mortgage payable　

mortgage payments

mortgage relief

mortgage securitization　

mortgage security　

mortgage-backed security[MBS]

mortgaged property

mortgagee

mortgagee in possession

mother fund

motivation

Motor Insurers’Bureau of Hong Kong　

motor vehicle first registration tax

motor vehicle insurance business

motor vehicle tax　

MOU

movable property　

move within a narrow range

movement　

movement of market rent　

moving average inventory method

10、MS

MSCI Hong Kong Index　

MSE　

11、MT

MT

MTN

12、MU

multi-column journal

multi-currency loan　

multi-currency trading　

multifunctional card

multi-industry company

multilateral agency　

multilateral agency debt instrument　

multilateral development bank　

multilateral exchange rate model　

multilateral financial institution　

Multilateral Investment Guarantee Agency[MIGA]　

multilateral netting

multilateral trade

multinational financing　

multiple　

multiple account titles voucher　

multiple applications　

multiple capital structure

multiple compression　

multiple discriminant analysis　

multiple exchange rate

multiple overhead rate　

multiple ownership

multiple regression

multiple-step income statement　

multiplier effect　

multiply exchange rate

multi-purpose stored value card

municipal bond　

municipal bond fund

municipal convertible　

mutual（insurance）company　

mutual bank

mutual corporation

mutual credit　

mutual dealing　

mutual fund

mutual fund corporation　

mutual fund liquidity ratio

mutual fund prospectus

mutual fund unit

mutual holding　

mutual insurance corporation

mutual loan syndicate

mutual offset　

mutual right　

mutual savings bank　

mutually exclusive projects　

13、MZ

MZM　