[专业英语]注册会计师英语加试实用资料大全一(财务英语2-4) [复制链接]

breach of trust 违反信托 E>1%7" i<  
break clause 终止条款；中断条款 ^Zq3K  
breakdown 分成细目；明细表；分类细帐；分项数字 }h o6  
break-even 收支平衡；收支相抵；损益两平 AYoLpes  
break-even point 收支平衡点；损益平衡点 sWMY Lo  
Bretton Woods Agreement 《布雷顿森林协定》 &bwI7cO  
Bretton Woods System 布雷顿森林制度 _lZWy$rm%  
brief fee 诉讼费；承办费 _^NL{R/  
broad definition of money supply 广义货币供应 u:}yE^8@  
broker 经纪 4#D>]AX  
brokerage 经纪费；经纪佣金 bx3kd+J7  
brokerage charges 经纪费；经纪佣金 RxGZ#!j/  
brokerage house 经纪行 (+.R8  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 l\
&Tw[O  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 DP &*P/
  
broker's firm 经纪行 R5rCCp  
broker's representative 经纪代表 ?_@Mg\Hc
 
brought to credit 入帐 u[LsH  
Brussels Stock Exchange 布鲁塞尔证券交易所 ;<s0~B#9}  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 y.WEO>  
bucketing “对敲”；利用顾客资金买空卖空 wGx*Xy1n<  
bucketing offence “对敲”罪行 ~=c[?:  
budget 财政预算案；预算 T3/Gl6f  
budget booklet 预算案小册 `;3fnTI:1  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 e`t-:~'  
Budget Concluding Speech 《财政预算案总结演词》 x|A{|oFC  
budget cycle 财政预算案编制周期 R?J=5tO  
Budget Day 财政预算案发表日 hR~~k~84  
budget debate 财政预算案辩论 B&z~}lL  
budget deficit 财政预算赤字 QR[i9'`<  
budget exercise 财政预算案编制工作 0`
kaT ?>  
budget guideline 财政预算案准则；财政预算案指引 @l@erCw@  
budget guideline ratio 财政预算案准则比率 t|cTl/i 4  
budget proposal 财政预算案建议 JrwR:_+|  
budget revenue 财政预算案收入 Y2P%0
 
budget revenue measure 财政预算案税收措施；财政预算案收入措施 !WQS.&
 
Budget Speech 《财政预算案演词》 8i?:aN[.1b  
budget strategy 财政预算策略 Yi#U~ h  
budget surplus 财政预算盈余 oGqbk x  
budgetary and cost control 预算与成本管制 f VpE&F  
budgetary criterion 开支预算准则 ;+R  
budgetary deficit 财政预算赤字 L%0G >2x  
budgetary guideline 财政预算指引 5VK.Zs\  
budgetary implication 财政预算的影响 hD>cxo  
budgetary innovation 财政预算新措施 ]"-c?%L  
budgetary management 财政预算管理 Wt9'-"c  
budgetary policy 财政预算政策 = ^_4u%}  
budgetary position 财政预算状况 0tp3mYd  
budgetary strategy 财政预算策略 rI;tMNs  
budgetary system 财政预算制度 C?7I(b:  
budgeted cost 预算成本 *waaM]u  
budgeted for surplus 预算盈余  |E9iG  
building cost index 建造成本指数 VgcLG ]tE[  
built-in control of the money supply 货币供应的内在调节功能 (@;=[ 5+  
built-in stabilizer 内在稳定因素；内在稳定措施 _Rm1-,3  
bulk buying 大宗采购；大批购买 ibQN pIz  
bulk transfer 大额股票转名 J=AF`[  
bull 看好股市者；“好友”；买空投机者 yDe#,|-p  
bull bond 牛债券 :
6y;U  
bull market 牛市；升市；旺市；多头市场 )XoIb[s"  
bull position 长仓 VL| q`n  
bullion broker 金银经纪 MXGz_Db4'  
bullion market 金银市场 hScC<=W  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 #m36p+U  
buoy up 上升 +:#UU;W  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 PNh
xF C.  
buoyant market 市况活跃 [W*Q~Wvp  
bursary 助学金；补助金 ~SR9*<  
business 商业；业务 31k2X81;a  
business address 营业地址 zpBkP-%}E  
business association 业务协会 -5sKJt]+i  
business bank account 银行营业户口 db5@+_  
business concession 特许经营权 OCN@P+L3q  
business cycle 商业周期；经济周期；商业循环 Z<@dM2b)  
business day 营业日；交易日 rJ)8KY>  
business expenses 营业开支；营业费用 VJ()sbl{k  
business for profit 牟利业务 TjLW<D(i>  
business hour 营业时间 Y>Tok|PV  
business income 营业收入 F*j0o +B
5  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 yZw5?{g@  
business of exchange currencies 货币兑换业务 6
z  ,nt  
business of taking deposits 接受存款业务 ylwh_&>2  
business plan 业务计划 ?)?}^  
business record 业务记录 \O(~:KN  
business recovery 业务重整 Ue2%w/Yo  
business registration application form 商业登记申请表 7dtkylW  
business registration certificate 商业登记证 ^QTtCt^:  
business registration fee 商业登记费 +/4wioGm  
business registration inspector 商业登记督察 R.$1aqA}  
business registration number 商业登记号码 b,):&M~p  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 IAzi:ct  
Business Registration Officer 商业登记主任 +jN%w{^=  
business sector 商界 M sQ>eSk
 
business sentiment 营商意欲 :D oE_  
business taxation 商业课税 mo  
business turnover 营业额 ~"}o^#@DwJ  
business undertaking 商业经营 c-q=Ct  
business-friendly 方便商界；有利营商；利于商界运作 %+0V0.  
buy 买入 t)4AQ  
buy low and sell high 低价买入而高价卖出 s?~lM
m' !  
buy order 买盘 .LA?2N  
buyer's market 买家市场 >N8*O3  
buyer's price 买价；买方出价 d_aHUmI^"  
buy-in 补进；补仓 ds;c\x  
buying rate 买入价；买入汇率