【正文】 會(huì)計(jì)英語中英對(duì)照A share Ａ股；甲類股份abatement of tax 減稅；減扣免稅額ABN AMRO Bank . 荷蘭銀行abovetheline expenditure 線上項(xiàng)目支出；經(jīng)常預(yù)算支出abovetheline 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(duì)數(shù)值變更absolute expenditure 實(shí)際開支absolute guideline figure 絕對(duì)準(zhǔn)則數(shù)字absolute interest 絕對(duì)權(quán)益absolute order of discharge 絕對(duì)破產(chǎn)解除令absolute profit margin 絕對(duì)利潤幅度absolute value 實(shí)值；絕對(duì)值absolutely vested interest 絕對(duì)既得權(quán)益absorbed cost 已吸收成本；已分?jǐn)偝杀綼bsorption 吸收；分?jǐn)偅缓喜bsorption rate 吸收率；攤配率；分?jǐn)偮蔄CB 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(huì)accident insurance scheme 意外保險(xiǎn)計(jì)劃accident year basis 意外年度基準(zhǔn)acmodation 通融；貸款acmodation bill 通融票據(jù)；空頭票據(jù)acmodation 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 afteracquired 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(huì)計(jì)財(cái)務(wù)報(bào)表account title 帳戶名稱；會(huì)計(jì)科目accountant39。s report 會(huì)計(jì)師報(bào)告Accountant39。s Report Rules 會(huì)計(jì)師報(bào)告規(guī)則accounting and auditing procedure 會(huì)計(jì)與審計(jì)程序；會(huì)計(jì)與核數(shù)程序Accounting Arrangements 《會(huì)計(jì)安排》accounting basis 會(huì)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(huì)計(jì)通告》accounting class 會(huì)計(jì)類別accounting date 記帳日期；會(huì)計(jì)結(jié)算日期accounting for money 款項(xiàng)核算Accounting Officer 會(huì)計(jì)主任accounting period 會(huì)計(jì)報(bào)告期；會(huì)計(jì)期accounting policy 會(huì)計(jì)政策；會(huì)計(jì)方針accounting practice 會(huì)計(jì)慣例accounting principle 會(huì)計(jì)準(zhǔn)則accounting record 會(huì)計(jì)記錄accounting report 會(huì)計(jì)報(bào)告Accounting Services Branch [Treasury] 會(huì)計(jì)事務(wù)部〔庫務(wù)署〕Accounting Society of China 中國會(huì)計(jì)學(xué)會(huì)accounting statement 會(huì)計(jì)報(bào)表accounting system 會(huì)計(jì)制度；會(huì)計(jì)系統(tǒng)accounting transaction 會(huì)計(jì)事項(xiàng)；帳務(wù)交易accounting treatment 會(huì)計(jì)處理accounting year 會(huì)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(huì)計(jì)；權(quán)責(zé)發(fā)生制會(huì)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(chǔ)備accumulated profit 累積利潤；滾存溢利accumulated reserve 累積儲(chǔ)備accumulation of surplus ine 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