中大網(wǎng)校注冊會計(jì)師考試幫您備戰(zhàn)2013年注冊會計(jì)師考試，結(jié)合2013年注冊會計(jì)師考試大綱，特編輯整理了注冊會計(jì)師考試科目《財(cái)務(wù)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(xiàng)目支出；經(jīng)常預(yù)算支出

above-the-line receipt 線上項(xiàng)目收入；經(jīng)常預(yù)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(shí)際開支

absolute guideline figure 絕對準(zhǔn)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(shí)值；絕對值

absolutely vested interest 絕對既得權(quán)益

absorbed cost 已吸收成本；已分?jǐn)偝杀?/p>

absorption 吸收；分?jǐn)?；合?/p>

absorption rate 吸收率；攤配率；分?jǐn)偮?/p>

ACB Finance Limited 亞洲商業(yè)財(cái)務(wù)有限公司

acceptable form of reciprocity 合理的互惠條件

acceptable rate 適當(dāng)利率；適當(dāng)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(xiǎn)

Accident Insurance Association of Hong Kong 香港意外保險(xiǎn)公會

accident insurance scheme 意外保險(xiǎn)計(jì)劃

accident year basis 意外年度基準(zhǔn)

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(yù)收款項(xiàng)

account current book 往來帳簿

account of after-acquired property 事后取得的財(cái)產(chǎn)報(bào)告

account of defaulter 拖欠帳目

account payable 應(yīng)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(yīng)收帳款

account receivable report 應(yīng)收帳款報(bào)表

account statement 結(jié)單；帳單；會計(jì)財(cái)務(wù)報(bào)表

account title 帳戶名稱；會計(jì)科目

accountant's report 會計(jì)師報(bào)告

Accountant's Report Rules 會計(jì)師報(bào)告規(guī)則

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

Accounting Arrangements 《會計(jì)安排》

accounting basis 會計(jì)基礎(chǔ)

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

Accounting Circular 《會計(jì)通告》

accounting class 會計(jì)類別

accounting date 記帳日期；會計(jì)結(jié)算日期

accounting for money 款項(xiàng)核算

Accounting Officer 會計(jì)主任

accounting period 會計(jì)報(bào)告期；會計(jì)期

accounting policy 會計(jì)政策；會計(jì)方針

accounting practice 會計(jì)慣例

accounting principle 會計(jì)準(zhǔn)則

accounting record 會計(jì)記錄

accounting report 會計(jì)報(bào)告

Accounting Services Branch [Treasury] 會計(jì)事務(wù)部〔庫務(wù)署〕

Accounting Society of China 中國會計(jì)學(xué)會

accounting statement 會計(jì)報(bào)表

accounting system 會計(jì)制度；會計(jì)系統(tǒng)

accounting transaction 會計(jì)事項(xiàng)；帳務(wù)交易

accounting treatment 會計(jì)處理

accounting year 會計(jì)年度

accretion 增值；添加

accrual 應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目

accrual basis 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制

accrual basis accounting 應(yīng)計(jì)制會計(jì)；權(quán)責(zé)發(fā)生制會計(jì)

accrue 應(yīng)累算；應(yīng)計(jì)

accrued benefit 應(yīng)累算利益

accrued charges 應(yīng)計(jì)費(fèi)用

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

accrued expenses 應(yīng)累算費(fèi)用

accrued interest payable 應(yīng)付利息；應(yīng)計(jì)未付利息

accrued interest receivable 應(yīng)收利息；應(yīng)計(jì)未收利息

accrued right 累算權(quán)益

accruing profit 應(yīng)累算的利潤

accumulated fiscal reserve 累積財(cái)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(fèi)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(jià)

act of God 天災(zāi)

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(shí)際流通

actual cost 實(shí)際成本

actual expenditure 實(shí)際開支；實(shí)際支出

actual income 實(shí)際入息；實(shí)際收入；實(shí)際收益

actual market 現(xiàn)貨市場

actual price 現(xiàn)貨價(jià)；實(shí)際價(jià)格

actual profit 實(shí)際利潤

actual quotation 實(shí)盤；實(shí)際價(jià)位；實(shí)際報(bào)價(jià)

actual year basis 按實(shí)際年度計(jì)算

actuals 實(shí)貨

actuarial investigation 精算調(diào)查

actuarial principle 精算原則

actuarial report 精算師報(bào)告

Actuarial Society of Hong Kong 香港精算學(xué)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(jià)稅；按值征稅

ad valorem duty system 從價(jià)稅制

ad valorem fee 從價(jià)費(fèi)

ad valorem tariff 從價(jià)關(guān)稅

additional allowance 額外免稅額

additional amount for unexpired risk 未過期風(fēng)險(xiǎn)的額外款額

additional assessable profit 補(bǔ)加應(yīng)評稅利潤

additional assessment 補(bǔ)加評稅

additional commitment 額外承擔(dān)

additional commitment vote 額外承擔(dān)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(bǔ)加稅罰款；補(bǔ)加稅款

Additional Tax Demand Note 繳納補(bǔ)加稅罰款通知書；繳納補(bǔ)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(fèi)；評定印花稅額手續(xù)費(fèi)；評估契據(jù)費(fèi)

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

adjudication of insolvency 裁定無力償還債務(wù)

adjusted actual 經(jīng)調(diào)整的實(shí)數(shù)；調(diào)整后的實(shí)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(fù)債；調(diào)整后的負(fù)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(jià)值；調(diào)整后的價(jià)值

adjustment 調(diào)整；修訂；理算〔保險(xiǎn)〕

adjustment centre 調(diào)劑中心

adjustment lag 調(diào)整過程的時(shí)間差距；調(diào)整時(shí)差

adjustment mechanism 調(diào)整機(jī)制

adjustment of loss 虧損調(diào)整

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

adjustment range

（責(zé)任編輯：中大編輯）