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(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!

 Administration Division [Hong Kong Monetary Authority] 行政處〔香港金融管理局〕

administration expenses 行政費用

administration fee 手續(xù)費；行政費

administration in bankruptcy 破產(chǎn)管理

administration order 遺產(chǎn)管理令

administrator 管理人；遺產(chǎn)管理人

administrator of the estate 遺產(chǎn)管理人

admission of debt 債項承認書

admission of proof 接納債權(quán)證明

advance 放貸款項；墊付款項；預(yù)支款項；預(yù)付款項

advance account 暫支帳目；預(yù)付款帳戶

advance compensation 預(yù)付補償金

advance from shareholder 股東墊款

advance pending reimbursement 預(yù)支以待日后付還

advanced economy 先進經(jīng)濟體系

advancement 預(yù)付；預(yù)付財產(chǎn)

advances warrant 墊款令

advancing 貸出

adverse balance 逆差

adverse exchange 逆匯

advertisement addressed to shareholders 在報章刊登的致股東通告

advice for collection 托收通知書

advice of drawing 提款通知書；匯票通知書

advice of payment 付款通知

Advisory Committee [Securities and Futures Commission] 諮詢委員會〔證券及期貨事務(wù)監(jiān)察委員會〕

Advisory Committee on Diversification 經(jīng)濟多元化諮詢委員會

affidavit 誓章；遺產(chǎn)申報誓章

affidavit of no receipt 述明無收款的誓章

affiliate 聯(lián)號；聯(lián)營公司；附屬公司

affiliated company 附屬公司；聯(lián)號；聯(lián)營公司

affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕

affordability 負擔能力

African Development Bank [AfDB] 非洲開發(fā)銀行

after-acquired property 事后取得的財產(chǎn)

after-hours dealing 市后交易

after-tax profit 稅后盈利；稅后利潤；稅后溢利

agency agreement 代理協(xié)議

agency expenses 代理機構(gòu)的開支

agency fee 代理費

Agency Law 《代理法》

agent 代理人；承銷人

agent of company 公司代理人

agent's fee 代理人費；經(jīng)紀費

aggregate 總計；總數(shù)；總體數(shù)字

aggregate amount 總款額；總額

aggregate assets and liabilities 總體資產(chǎn)與負債

aggregate at constant price 按固定價格計算的總體數(shù)字

aggregate demand 總需求

aggregate gross position 總持倉量

aggregate limit 總限額

aggregate of salaries tax 合計薪俸稅

aggregate performance 總體表現(xiàn)；總體業(yè)績

aggregate supply 總體供應(yīng)

aggregate surplus 總盈余

aggregate total 整體總額

aggregate value 總值；合計價值

aggregated basis 合計基準

aggregated net chargeable income 合計應(yīng)課稅入息實額

aggregation 合并計算；合計；總和

aggregation of incomes of husband and wife 夫婦入息合并計算

aggregation of property 財產(chǎn)的總和

agio 差價；貼水

Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府關(guān)于相互促進和保護投資協(xié)定》

Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關(guān)于相互促進和保護投資協(xié)定》

Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關(guān)于相互促進和保護投資協(xié)定》

Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韓民國政府關(guān)于相互促進和保護投資協(xié)定》

agreement for a settlement 授產(chǎn)協(xié)議

agreement for assignment 轉(zhuǎn)讓協(xié)議

agreement for sale 售賣協(xié)議；買賣協(xié)議

agreement for sale and purchase 買賣協(xié)議

agreement for the payment of interest 支付利息協(xié)議

agreement for the repayment of money 還款協(xié)議

agreement of reinsurance 再保險協(xié)議

Agricultural Bank of China 中國農(nóng)業(yè)銀行

air passenger departure tax 飛機乘客離境稅

Air Services Negotiations Unit [Economic Services Bureau] 民航運輸談判組〔經(jīng)濟局〕

airport tax 機場稅

alcohol duty 酒精稅

alienation 讓與；讓渡；轉(zhuǎn)讓

alimony 生活費；贍養(yǎng)費

All Ordinaries Index [AOI] 所有普通股指數(shù)

all risks 全險；綜合險

All Sales Record for Stock Market 《股票市場成交報告》

Allied Capital Resources Limited 新聯(lián)財務(wù)有限公司

all-items index [Consumer Price Index] 總指數(shù)〔消費物價指數(shù)〕

allocation letter 撥款信件

allocation of fund 分配款項；預(yù)留款項

allocation of profit 利潤分配；溢利分配

allocation warrant 撥款令

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