在线项目支出；经常预算支出 | above-the-line expenditure | 会计报告期；会计期 | accounting period |
在线项目收入；经常预算收入 | above-the-line receipt | 会计政策；会计方针 | accounting policy |
南非联合亚洲有限公司 | ABSA Asia Limited | 会计惯例 | accounting practice |
绝对数值变更 | absolute change | 会计准则 | accounting principle |
实际开支 | absolute expenditure | 会计记录 | accounting record |
绝对准则数字 | absolute guideline figure | 会计报告 | accounting report |
绝对权益 | absolute interest | 会计事务部〔库务署〕 | Accounting Services Branch [Treasury] |
绝对破产解除令 | absolute order of discharge | 中国会计学会 | Accounting Society of China |
绝对利润幅度 | absolute profit margin | 会计报表 | accounting statement |
实值；绝对值 | absolute value | 会计制度；会计系统 | accounting system |
绝对既得权益 | absolutely vested interest | 会计事项；帐务交易 | accounting transaction |
已吸收成本；已分摊成本 | absorbed cost | 会计处理 | accounting treatment |
吸收；分摊；合并 | absorption | 会计年度 | accounting year |
吸收率；摊配率；分摊率 | absorption rate | 增值；添加 | accretion |
亚洲商业财务有限公司 | ACB Finance Limited | 应计项目；应累算数目 | accrual |
合理的互惠条件 | acceptable form of reciprocity | 应计制；权责发生制 | accrual basis |
适当利率；适当汇率 | acceptable rate | 应计制会计；权责发生制会计 | accrual basis accounting |
承兑协议 | acceptance agreement | 应累算；应计 | accrue |
参加承兑 | acceptance for honour | 应累算利益 | accrued benefit |
承兑人；接受人；受票人 | acceptor | 应计费用 | accrued charges |
参加承兑人 | acceptor for honour | 应累算的累积优先股股息 | accrued cumulative preference share dividend |
意外保险 | accident insurance | 应累算费用 | accrued expenses |
香港意外保险公会 | Accident Insurance Association of Hong Kong | 应付利息；应计未付利息 | accrued interest payable |
意外保险计划 | accident insurance scheme | 应收利息；应计未收利息 | accrued interest receivable |
意外年度基准 | accident year basis | 累算权益 | accrued right |
通融；贷款 | accommodation | 应累算的利润 | accruing profit |
通融票据；空头票据 | accommodation bill | 累积财政储备 | accumulated fiscal reserve |
汇票代发人 | accommodation party | 累积利润；滚存溢利 | accumulated profit |
账户余额；账户结余 | account balance | 累积储备 | accumulated reserve |
帐簿 | account book | 累积收益盈余 | accumulation of surplus income |
预收款项 | account collected in advance | 既得资产 | acquired assets |
往来帐簿 | account current book | 收购；购置；取得 | acquisition |
事后取得的财产报告 | account of after-acquired property | 购置成本 | acquisition cost |
拖欠帐目 | account of defaulter | 购置费用 | acquisition expenses |
应付帐款 | account payable | 收购全部股权 | acquisition of 100% interest |
只可转帐；存入收款人账户 | account payee only [AC payee only] | 取得控制权 | acquisition of control |
应收帐款 | account receivable | 购置固定资产 | acquisition of fixed assets |
应收帐款报表 | account receivable report | “买壳” | acquisition of shell |
结单；账单；会计财务报表 | account statement | 收购价 | acquisition price |
账户名称；会计科目 | account title | 天灾 | act of God |
会计师报告 | accountant′s repor | 执事合伙人 | acting partner |
会计师报告规则 | Accountant′s Report Rule | 买卖活跃的市场；交投畅旺的市场；旺市 | active market |
会计与审计程序；会计与核数程序 | accounting and auditing procedure | 积极参与的合伙人 | active partner |
《会计安排》 | Accounting Arrangements | 交投活跃 | active trading |
会计基础 | accounting basis | 实际流通 | actual circulation |
破产管理署署长呈交的帐目 | accounting by Official Receiver | 实际成本 | actual cost |
《会计通告》 | Accounting Circular | 实际开支；实际支出 | actual expenditure |
会计类别 | accounting class | 实际入息；实际收入；实际收益 | actual income |
记帐日期；会计结算日期 | accounting date | 现货市场 | actual market |
款项核算 | accounting for money | 会计主任 | Accounting officer |
