注冊會計師

中大網(wǎng)校注冊會計師考試幫您備戰(zhàn)2013年注冊會計師考試，結(jié)合2013年注冊會計師考試大綱，特編輯整理了注冊會計師考試科目《財務成本管理》英語詞匯匯總，希望對您參加本次考試有所幫助!

 A:

A share Ａ股；甲類股份

abatement of tax 減稅；減扣免稅額

ABN AMRO Bank N.V. 荷蘭銀行

above-the-line expenditure 線上項目支出；經(jīng)常預算支出

above-the-line receipt 線上項目收入；經(jīng)常預算收入

ABSA Asia Limited 南非聯(lián)合亞洲有限公司

absolute change 絕對數(shù)值變更

absolute expenditure 實際開支

absolute guideline figure 絕對準則數(shù)字

absolute interest 絕對權(quán)益

absolute order of discharge 絕對破產(chǎn)解除令

absolute profit margin 絕對利潤幅度

absolute value 實值；絕對值

absolutely vested interest 絕對既得權(quán)益

absorbed cost 已吸收成本；已分攤成本

absorption 吸收；分攤；合并

absorption rate 吸收率；攤配率；分攤率

ACB Finance Limited 亞洲商業(yè)財務有限公司

acceptable form of reciprocity 合理的互惠條件

acceptable rate 適當利率；適當匯率

acceptance agreement 承兌協(xié)議

acceptance for honour 參加承兌

acceptor 承兌人；接受人；受票人

acceptor for honour 參加承兌人

accident insurance 意外保險

Accident Insurance Association of Hong Kong 香港意外保險公會

accident insurance scheme 意外保險計劃

accident year basis 意外年度基準

accommodation 通融；貸款

accommodation bill 通融票據(jù)；空頭票據(jù)

accommodation party 匯票代發(fā)人

account balance 帳戶余額；帳戶結(jié)余

account book 帳簿

account collected in advance 預收款項

account current book 往來帳簿

account of after-acquired property 事后取得的財產(chǎn)報告

account of defaulter 拖欠帳目

account payable 應付帳款

account payee only [A/C payee only] 只可轉(zhuǎn)帳；存入收款人帳戶

account receivable 應收帳款

account receivable report 應收帳款報表

account statement 結(jié)單；帳單；會計財務報表

account title 帳戶名稱；會計科目

accountant's report 會計師報告

Accountant's Report Rules 會計師報告規(guī)則

accounting and auditing procedure 會計與審計程序；會計與核數(shù)程序

Accounting Arrangements 《會計安排》

accounting basis 會計基礎

accounting by Official Receiver 破產(chǎn)管理署署長呈交的帳目

Accounting Circular 《會計通告》

accounting class 會計類別

accounting date 記帳日期；會計結(jié)算日期

accounting for money 款項核算

Accounting Officer 會計主任

accounting period 會計報告期；會計期

accounting policy 會計政策；會計方針

accounting practice 會計慣例

accounting principle 會計準則

accounting record 會計記錄

accounting report 會計報告

Accounting Services Branch [Treasury] 會計事務部〔庫務署〕

Accounting Society of China 中國會計學會

accounting statement 會計報表

accounting system 會計制度；會計系統(tǒng)

accounting transaction 會計事項；帳務交易

accounting treatment 會計處理

accounting year 會計年度

accretion 增值；添加

accrual 應計項目；應累算數(shù)目

accrual basis 應計制；權(quán)責發(fā)生制

accrual basis accounting 應計制會計；權(quán)責發(fā)生制會計

accrue 應累算；應計

accrued benefit 應累算利益

accrued charges 應計費用

accrued cumulative preference share dividend 應累算的累積優(yōu)先股股息

accrued expenses 應累算費用

accrued interest payable 應付利息；應計未付利息

accrued interest receivable 應收利息；應計未收利息

accrued right 累算權(quán)益

accruing profit 應累算的利潤

accumulated fiscal reserve 累積財政儲備

accumulated profit 累積利潤；滾存溢利

accumulated reserve 累積儲備

accumulation of surplus income 累積收益盈余

acquired assets 既得資產(chǎn)

acquisition 收購；購置；取得

acquisition cost 購置成本

acquisition expenses 購置費用

acquisition of 100% interest 收購全部股權(quán)

acquisition of control 取得控制權(quán)

acquisition of fixed assets 購置固定資產(chǎn)

acquisition of shell “買殼”

acquisition price 收購價

act of God 天災

acting partner 執(zhí)事合伙人

active market 買賣活躍的市場；交投暢旺的市場；旺市

active partner 積極參與的合伙人

active trading 交投活躍

actual circulation 實際流通

actual cost 實際成本

actual expenditure 實際開支；實際支出

actual income 實際入息；實際收入；實際收益

actual market 現(xiàn)貨市場

actual price 現(xiàn)貨價；實際價格

actual profit 實際利潤

actual quotation 實盤；實際價位；實際報價

actual year basis 按實際年度計算

actuals 實貨

actuarial investigation 精算調(diào)查

actuarial principle 精算原則

actuarial report 精算師報告

Actuarial Society of Hong Kong 香港精算學會

actuarial valuation 精算師估值

actuary 精算師

ad referendum agreement 暫定協(xié)議；有待覆核的協(xié)定

ad valorem duty 從價稅；按值征稅

ad valorem duty system 從價稅制

ad valorem fee 從價費

ad valorem tariff 從價關(guān)稅

additional allowance 額外免稅額

additional amount for unexpired risk 未過期風險的額外款額

additional assessable profit 補加應評稅利潤

additional assessment 補加評稅

additional commitment 額外承擔

additional commitment vote 額外承擔撥款

additional dependent grandparent allowance 供養(yǎng)祖父母或外祖父母額外免稅額

additional dependent parent allowance 供養(yǎng)父母額外免稅額

additional provision 額外撥款

additional stamp duty 附加印花稅

additional tax 補加稅罰款；補加稅款

Additional Tax Demand Note 繳納補加稅罰款通知書；繳納補加稅款通知書

adjudged bankrupt 被裁定破產(chǎn)

adjudicated bankrupt 裁定破產(chǎn)人

adjudication fee 裁定費；評定印花稅額手續(xù)費；評估契據(jù)費

adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn)

adjudication of insolvency 裁定無力償還債務

adjusted actual 經(jīng)調(diào)整的實數(shù)；調(diào)整后的實數(shù)

adjusted current assets 經(jīng)調(diào)整的流動資產(chǎn)；調(diào)整后的流動資產(chǎn)

adjusted figure 經(jīng)調(diào)整的數(shù)字；調(diào)整后的數(shù)額

adjusted liabilities 經(jīng)調(diào)整的負債；調(diào)整后的負債

adjusted loss 經(jīng)調(diào)整的虧損；調(diào)整后的虧損

adjusted net admissible assets 經(jīng)調(diào)整的可接納資產(chǎn)凈值；調(diào)整后的可接納資產(chǎn)凈值

adjusted profit 經(jīng)調(diào)整的利潤；調(diào)整后的利潤

adjusted surplus 經(jīng)調(diào)整的盈余額；調(diào)整后的盈余額

adjusted value 經(jīng)調(diào)整的價值；調(diào)整后的價值

adjustment 調(diào)整；修訂；理算〔保險〕

adjustment centre 調(diào)劑中心

adjustment lag 調(diào)整過程的時間差距；調(diào)整時差

adjustment mechanism 調(diào)整機制

adjustment of loss 虧損調(diào)整

adjustment process 調(diào)整過程；調(diào)整程序

adjustment range

（責任編輯：中大編輯）