会计英语学习资料－财经英语字典A5

会计考友

　　aggregate demand 总需求
　　aggregate gross position 总持仓量
, v" P( N" w9 a　　aggregate limit 总限额
　　aggregate of salaries tax 合计薪俸税
　　aggregate performance 总体表现；总体业绩
　　aggregate supply 总体供应
. I8 |+ r( E* N2 o　　aggregate surplus 总盈余
　　aggregate total 整体总额
　　aggregate value 总值；合计价值
　　aggregated basis 合计基准
; H. D1 P- R, y! B　　aggregated net chargeable income 合计应课税入息实额
　　aggregation 合并计算；合计；总和
　　aggregation of incomes of husband and wife 夫妇入息合并计算
" N9 o- j( ~. B) v　　aggregation of property 财产的总和
: O# x: i$ I3 B4 X9 A, T　　agio 差价；贴水
　　Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
　　Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
　　Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
" w0 N' [8 U8 o1 ~+ t　　Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+ p. ~3 U2 D& A1 v　　agreement for a settlement 授产协议
& y9 d, Q# x3 M. Z* f) _1 c1 f　　agreement for assignment 转让协议
　　agreement for sale 售卖协议；买卖协议
4 \4 C# T. ^( W　　agreement for sale and purchase 买卖协议
　　agreement for the payment of interest 支付利息协议
　　agreement for the repayment of money 还款协议
: S' b) ?7 E2 w2 y5 R( R6 q% R  y　　agreement of reinsurance 再保险协议
　　Agricultural Bank of China 中国农业银行
7 @7 ~4 O/ Q; y, V　　air passenger departure tax 飞机乘客离境税
　　Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
  k6 P3 X2 a5 J5 u　　airport tax 机场税
　　alcohol duty 酒精税
　　alienation 让与；让渡；转让
+ ]. C, E" v. d) _2 R( c1 r8 i　　alimony 生活费；赡养费
　　All Ordinaries Index [AOI] 所有普通股指数
　　all risks 全险；综合险
5 n# q/ i- H) n* j0 N! W　　All Sales Record for Stock Market 《股票市场成交报告》
8 S. c9 q+ Q! e3 J: L　　Allied Capital Resources Limited 新联财务有限公司
　　all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/ w# B" z9 L/ S/ D" i! E　　allocation letter 拨款信件
; ^7 Y" @* ~) y/ W( a( C　　allocation of fund 分配款项；预留款项
  `. D1 U% s0 n* T; {. |　　allocation of profit 利润分配；溢利分配
; ~9 f. |/ W6 u　　allocation warrant 拨款令
　　allotment 分配；配股
　　allotment notice 股份配售通知；配股通知
　　allotment of shares 股份分配
1 q! j& u$ R" a　　allowable 可获宽免；免税的
- Y$ ~4 R" k" X4 d　　allowable business loss 可扣除的营业亏损
　　allowable expenses 可扣税的支出
4 j  [$ @" J' B　　allowance 免税额；津贴；备抵；准备金
' E* g. p/ v) [2 j6 K　　allowance for debts 债项的免税额
: |# _  o, C9 Q　　allowance for depreciation by wear and tear 耗损折旧免税额
$ O9 o* S& _1 N: ?2 ^! L* z　　allowance for funeral expenses 殡殓费的免税额
# F, v3 T4 D3 l: @$ B　　allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7 O* J0 c' U& O2 {' @2 l　　allowance for repairs and outgoings 修葺及支出方面的免税额
" q/ i0 m& r0 ^8 s3 f; E, M9 T! L　　allowance to debtor 给债务人的津贴
+ ]' C4 Y  B8 P　　alteration of capital 资本更改
　　alternate trustee 候补受托人
8 V3 L; X- R# f& @1 V  |& j　　amalgamation 合并
- O  j. z% z0 \$ L0 B2 P　　ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕