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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!

 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(yè)虧損

allowable expenses 可扣稅的支出

allowance 免稅額；津貼；備抵；準(zhǔn)備金

allowance for debts 債項(xiàng)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(fèi)的免稅額

allowance for inflation 為通貨膨脹而預(yù)留的款項(xiàng)；通脹準(zhǔn)備金

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

allowance to debtor 給債務(wù)人的津貼

alteration of capital 資本更改

alternate trustee 候補(bǔ)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(fèi)范圍

amended valuation 經(jīng)修訂的估值

American Commodities Exchange 美國商品交易所

American Express Bank Limited 美國運(yùn)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(yè)的款項(xiàng)

amount due from banks abroad 存放海外銀行同業(yè)的款項(xiàng)

amount due from holding companies 控股公司欠款

amount due from local banks 存放本港銀行同業(yè)的款項(xiàng)

amount due to banks 銀行同業(yè)的存款

amount due to banks abroad 海外銀行同業(yè)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(yè)的存款

amount due to outport banks 外埠銀行同業(yè)的存款

amount for note issue 發(fā)行紙幣的款額

amount of bond 擔(dān)保契據(jù)的款額

amount of consideration 代價款額

amount of contribution 供款數(shù)額

amount of indebtedness 負(fù)債款額

amount of principal of the loan 貸款本金額

amount of rates chargeable 應(yīng)征差餉數(shù)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(shù)額

amount payable 應(yīng)付款額

amount receivable 應(yīng)收款額

Amsterdam Stock Exchange 阿姆斯特丹證券交易所

analysis 分析

ancillary risk 附屬風(fēng)險

annual account 周年帳目；周年帳目報表；年度決算；年結(jié)

annual accounting date 年結(jié)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(yù)算

annual fee 年費(fèi)

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(bǔ)助金

annual pensionable emolument 可供計(jì)算退休金的年薪

annual report 年報

Annual Report on the Consumer Price Index 《消費(fèi)物價指數(shù)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(guī)則》

annual review of consumer prices 每年消費(fèi)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(tǒng)計(jì)調(diào)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(xiàng)

ante-dated cheque 倒填日期支票

anticipated expenditure 預(yù)期開支

anticipated net profit 預(yù)期純利

anticipated revenue 預(yù)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(yīng)用

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

appointed actuary 委任精算師

appointed auditor 委任核數(shù)師；委任審計(jì)師

appointed trustee 委任的受托人

appointer 委任人

apportioned pro rata 按比例分?jǐn)?/p>

apportionment 分配；分?jǐn)?/p>

Apportionment Act [United Kingdom] 《分?jǐn)偡睢贰灿?/p>

apportionment formula 分?jǐn)偡匠淌?/p>

apportionment of estate duty 遺產(chǎn)稅的分?jǐn)?/p>

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(bǔ)助撥款辦法

approved assets 核準(zhǔn)資產(chǎn)

approved basket stock 認(rèn)可一籃子證券

approved budget 核準(zhǔn)預(yù)算

approved charitable donation 認(rèn)可慈善捐款

approved charitable institution 認(rèn)可慈善機(jī)構(gòu)

approved currency 核準(zhǔn)貨幣；認(rèn)可貨幣

approved estimates 核準(zhǔn)預(yù)算

approved estimates of expenditure 核準(zhǔn)開支預(yù)算

approved overseas insurer 核準(zhǔn)海外保險人

approved overseas trust company 核準(zhǔn)海外信托公司

approved pooled investment fund 核準(zhǔn)匯集投資基金

approved provident fund scheme 認(rèn)可公積金計(jì)劃

approved provision 核準(zhǔn)撥款

approved redeemable share 核準(zhǔn)可贖回股份

approved regional stock 認(rèn)可地區(qū)性證券

approved retirement scheme 認(rèn)可退休金計(jì)劃

approved subordinated loan 核準(zhǔn)附屬貸款

arbitrage 套戥；套匯；套利

arbitrageur 套戥者；套匯者

arbitrary amount 臨時款項(xiàng)

arrangement 措施；安排；協(xié)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(xiàng)

articles of association 組織章程；組織細(xì)則；組織章程細(xì)則

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

ascertainment of profit 確定利潤

"Asia Clear" “亞洲結(jié)算系統(tǒng)”

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2013注冊會計(jì)師考試財務(wù)英語匯總

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