编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES21页第PAGE\*MERGEFORMAT21页共NUMPAGES\*MERGEFORMAT21页会计英语中英对照AshareＡ股；甲类股份abatementoftax减税；减扣免税额ABNAMROBankN.V.荷兰银行above-the-lineexpenditure线上项目收入；经常预算收入above-the-linereceipt线上项目收入；经常预算收入ABSAAsiaLimited南非联合亚洲无限公司absolutechange绝对数值变更absoluteexpenditure实际开支absoluteguidelinefigure绝对准绳数字absoluteinterest绝对权益absoluteorderofdischarge绝对破产解除令absoluteprofitmargin绝对利润幅度absolutevalue实值；绝对值absolutelyvestedinterest绝对既得权益absorbedcost已吸收成本；已分摊成本absorption吸收；分摊；合并absorptionrate吸收率；摊配率；分摊率ACBFinanceLimited亚洲商业财务无限公司acceptableformofreciprocity合理的互惠条件acceptablerate适当利率；适当汇率acceptanceagreement承兑协议acceptanceforhonour参加承兑acceptor承兑人；接受人；受票人acceptorforhonour参加承兑人accidentinsurance不测保险AccidentInsuranceAssociationofHongKong香港不测保险公会accidentinsurancescheme不测保险计划accidentyearbasis不测年度基准accommodation通融；贷款accommodationbill通融票据；空头票据accommodationparty汇票代发人accountbalance帐户余额；帐户结余accountbook帐簿accountcollectedinadvance预收款项accountcurrentbook往来帐簿accountofafter-acquiredproperty事后取得的财产报告accountofdefaulter拖欠帐目accountpayable应付帐款accountpayeeonly[A/Cpayeeonly]只可转帐；存入收款人帐户accountreceivable应收帐款accountreceivablereport应收帐款报表accountstatement结单；帐单；会计财务报表accounttitle帐户名称；会计科目accountant'sreport会计师报告Accountant'sReportRules会计师报告规则accountingandauditingprocedure会计与审计程序；会计与核数程序AccountingArrangements《会计安排》accountingbasis会计基础accountingbyOfficialReceiver破产管理署署长呈交的帐目AccountingCircular《会计通告》accountingclass会计类别accountingdate记帐日期；会计结算日期accountingformoney款项核算AccountingOfficer会计主任accountingperiod会计报告期；会计期accountingpolicy会计政策；会计方针accountingpractice会计惯例accountingprinciple会计准绳accountingrecord会计记录accountingreport会计报告AccountingServicesBranch[Treasury]会计事务部〔库务署〕AccountingSocietyofChina中国会计学会accountingstatement会计报表accountingsystem会计制度；会计系统accountingtransaction会计事项；帐务交易accountingtreatment会计处理accountingyear会计年度accretion增值；添加accrual应计项目；应累算数目accrualbasis应计制；权责发生制accrualbasisaccounting应计制会计；权责发生制会计accrue应累算；应计accruedbenefit应累算利益accruedcharges应计费用accruedcumulativepreferencesharedividend应