翻译英文财报时，我们可能会发现有两个动词词组出现的频率非常高，那就是account for和charge to（如下图所示），这两个动词贯穿全文，若不搞清楚这两个词的意思，将会在翻译时颇受困扰。下文对某几个公司中出现的这两个词组的翻译进行了总结，供参考。

Account for

占……（常用的意思）

As at 31 December 2019, the value of the NT Trust Scheme accounted for approximately 5.2% of the total assets of the Group. 

于2019年12月31日，NT Trust Scheme的金额占本集团总资产约5.2%。

计帐、计入……（在财报中经常以此释义使用，具体翻译取决于语境）

If the contractual cashflow of FVOCI or AC financial instruments are renegotiated or modified, the modified contractual cashflow should be discounted using the original effective interest rate, and compared with the original amortised cost before impairment. If the difference is material the original financial instrument should be derecognised and then re-recognised with the present value aforementioned. Otherwise, the difference is adjusted to the original carrying value and accounted for in the profit or loss.

如重新商定或修订以公允值变化计入其他全面收益或以摊余成本作计量之金融工具的合约现金流量，则应使用原实际利率对修订后的合约现金流量进行折现，并与减值前的原摊余成本进行比较。如果差异重大，则应终止确认原有的金融工具，然后以上述现值重新确认。否则，该差额将调整为原有账面价值，并计入当期损益。

Amendments to HKFRS 3, “Definition of a Business”. The amendments clarify the definition of a business, with the objective of assisting entities to determine whether a business combination transaction should be accounted for as a business combination or as an asset acquisition.

香港财务报告准则第3号（经修订）「对企业的定义」。该等修订澄清了企业的定义，目的是协助实体确定企业合并交易是否应作为企业合并或资产收购入账。

Charge to 

在财报中使用时，Charge to其实也有计入的意思，但它更为具体，因为这里的“计入”分为了“借记”和“贷记”。而“charge to”则为“贷记”。且据此意思，根据其语境，衍生出了其他译文，如“支销”、“扣除”等。可在翻译时根据具体情况进行选择。

计入

Subsequent expenditure is charged to the asset’s carrying amount only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. 

只有在与项目相关的未来经济利益很有可能流入本集团，并能够可靠地计量其成本的情况下，本集团才会将其后续支出计入为资产账面值之一部分。

贷记

借╱（贷）记收益表 Charged/(credited) to income statement

借记其他全面收益 Charged to other comprehensive income

支取

The retirement benefit scheme costs are charged to the income statement as incurred and represent contributions payable by the Group to the schemes.

退休福利计划成本代表本集团应向此等计划支付之供款，会于产生时在收益表支取。

支销

An impairment loss is charged to the statement of profit or loss in the period in which it arises, unless the asset is carried at a revalued amount, in which case the impairment loss is accounted for in accordance with the relevant accounting policy for that revalued asset.

减值亏损于其产生期间在损益表中支销，除非资产乃按重估价值列账，则减值亏损乃根据该项重估资产之有关会计政策入账。

扣除

Expenditure incurred after items of property, plant and equipment have been put into operation, such as repairs and maintenance, is normally charged to the statement of profit or loss in the period in which it is incurred.

物业、厂房及设备项目投产后所产生之支出，例如维修及保养，通常于产生支出期间自损益表扣除。