中大網校注冊會計師考試幫您備戰2013年注冊會計師考試，結合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!

 allotment 分配；配股

allotment notice 股份配售通知；配股通知

allotment of shares 股份分配

allowable 可獲寬免；免稅的

allowable business loss 可扣除的營業虧損

allowable expenses 可扣稅的支出

allowance 免稅額；津貼；備抵；準備金

allowance for debts 債項的免稅額

allowance for depreciation by wear and tear 耗損折舊免稅額

allowance for funeral expenses 殯殮費的免稅額

allowance for inflation 為通貨膨脹而預留的款項；通脹準備金

allowance for repairs and outgoings 修葺及支出方面的免稅額

allowance to debtor 給債務人的津貼

alteration of capital 資本更改

alternate trustee 候補受托人

amalgamation 合并

ambit [head or subhead of expenditure] 涵蓋范圍〔開支總目或分目〕

ambit of charges 征稅范圍；收費范圍

amended valuation 經修訂的估值

American Commodities Exchange 美國商品交易所

American Express Bank Limited 美國運通銀行

American Stock Exchange 美國證券交易所

amortization 攤銷

amount due from banks 存放銀行同業的款項

amount due from banks abroad 存放海外銀行同業的款項

amount due from holding companies 控股公司欠款

amount due from local banks 存放本港銀行同業的款項

amount due to banks 銀行同業的存款

amount due to banks abroad 海外銀行同業的存款

amount due to holding companies 控股公司存款

amount due to local banks 本港銀行同業的存款

amount due to outport banks 外埠銀行同業的存款

amount for note issue 發行紙幣的款額

amount of bond 擔保契據的款額

amount of consideration 代價款額

amount of contribution 供款數額

amount of indebtedness 負債款額

amount of principal of the loan 貸款本金額

amount of rates chargeable 應征差餉數額

amount of share capital 股本額

amount of sums assured 承保款額

amount of variation 變動幅度

amount of vote 撥款數額

amount payable 應付款額

amount receivable 應收款額

Amsterdam Stock Exchange 阿姆斯特丹證券交易所

analysis 分析

ancillary risk 附屬風險

annual account 周年帳目；周年帳目報表；年度決算；年結

annual accounting date 年結日期

annual allowance 每年免稅額；年積金；年度津貼；年津

annual balance 年度余額

annual disposable income 每年可動用收入

annual estimates 周年預算

annual fee 年費

annual general meeting 周年大會

annual growth rate 年增率；每年增長率

annual long-term supplement 長期個案每年補助金

annual pensionable emolument 可供計算退休金的年薪

annual report 年報

Annual Report on the Consumer Price Index 《消費物價指數年報》

annual return 周年報表；周年申報表；每年報稅表格

Annual Return Rules 《周年報表規則》

annual review of consumer prices 每年消費物價回顧

annual roll-forward basis 逐年延展方式

annual salary 年薪

annual statement 年度報表；年度決算表

Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 銀行、接受存款公司及外地銀行駐港代表辦事處按年統計調查

annuitant 年金受益人

annuity 年金

annuity contract 年金合約

annuity on human life 人壽年金

antecedent debt 先前的債項

ante-dated cheque 倒填日期支票

anticipated expenditure 預期開支

anticipated net profit 預期純利

anticipated revenue 預期收入

anti-inflation measure 反通貨膨脹措施

anti-inflationary stance 反通貨膨脹立場

apparent deficit 表面赤字

apparent financial solvency 表面償債能力

apparent partner 表面合伙人

application for personal assessment 個人入息課稅申請書

application of fund 資金應用

application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤人職務及毀滅帳簿與文件

appointed actuary 委任精算師

appointed auditor 委任核數師；委任審計師

appointed trustee 委任的受托人

appointer 委任人

apportioned pro rata 按比例分攤

apportionment 分配；分攤

Apportionment Act [United Kingdom] 《分攤法令》〔英國〕

apportionment formula 分攤方程式

apportionment of estate duty 遺產稅的分攤

appraisal 估價；評估

appreciable growth 可觀增長

appreciable impact 顯著影響

appreciable increase 可觀增長

appreciation 增值；升值

appreciation against other currencies 相對其他貨幣升值

appreciation of the exchange value of Hong Kong dollar 港元匯值上升

appreciation tax 增值稅

appropriation 撥款；撥用；撥付

appropriation account 撥款帳目

Appropriation Bill 撥款法案

appropriation-in-aid system 補助撥款辦法

approved assets 核準資產

approved basket stock 認可一籃子證券

approved budget 核準預算

approved charitable donation 認可慈善捐款

approved charitable institution 認可慈善機構

approved currency 核準貨幣；認可貨幣

approved estimates 核準預算

approved estimates of expenditure 核準開支預算

approved overseas insurer 核準海外保險人

approved overseas trust company 核準海外信托公司

approved pooled investment fund 核準匯集投資基金

approved provident fund scheme 認可公積金計劃

approved provision 核準撥款

approved redeemable share 核準可贖回股份

approved regional stock 認可地區性證券

approved retirement scheme 認可退休金計劃

approved subordinated loan 核準附屬貸款

arbitrage 套戥；套匯；套利

arbitrageur 套戥者；套匯者

arbitrary amount 臨時款項

arrangement 措施；安排；協定

arrears 欠款

arrears of pay 欠付薪酬

arrears of revenue 逾期未收稅款；逾期未收的帳項

articles of association 組織章程；組織細則；組織章程細則

Asahi Finance (Hong Kong) Limited 旭日財務（香港）有限公司

ascertainment of profit 確定利潤

"Asia Clear" “亞洲結算系統”

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2013注冊會計師考試財務英語匯總

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