[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 ! eZls  
break clause 终止条款；中断条款 $~6MR_ Yq  
breakdown 分成细目；明细表；分类细帐；分项数字 vT EqT  
break-even 收支平衡；收支相抵；损益两平 C})D vh  
break-even point 收支平衡点；损益平衡点 QZ&(e2z  
Bretton Woods Agreement 《布雷顿森林协定》 7_2D4CI  
Bretton Woods System 布雷顿森林制度 T$lV+[7  
brief fee 诉讼费；承办费 ikc1,o  
broad definition of money supply 广义货币供应 T]wI)  
broker 经纪 ,7j8+p|},  
brokerage 经纪费；经纪佣金 wL8ji>"  
brokerage charges 经纪费；经纪佣金 V
#w$|2  
brokerage house 经纪行 lq:q0>vyI  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 Ts !g=
F  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 44*#qLN  
broker's firm 经纪行 >}*W$i  
broker's representative 经纪代表 lV^#[%  
brought to credit 入帐 {KHI(*r;  
Brussels Stock Exchange 布鲁塞尔证券交易所 7.Y;nem:(  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 %8n<#0v-|4  
bucketing “对敲”；利用顾客资金买空卖空 C<J*C0vQO  
bucketing offence “对敲”罪行 /GGyM
]k3  
budget 财政预算案；预算 }eVDe(7_  
budget booklet 预算案小册 MOQ6&C`7q  
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〕 "?zWCH  
Budget Concluding Speech 《财政预算案总结演词》 cIwX sx  
budget cycle 财政预算案编制周期 -]0:FKW  
Budget Day 财政预算案发表日 ,<L4tp+y0  
budget debate 财政预算案辩论 mvjx &+q  
budget deficit 财政预算赤字 `e,}7zGR  
budget exercise 财政预算案编制工作 ;9j
]P56  
budget guideline 财政预算案准则；财政预算案指引 tAN!LI+w  
budget guideline ratio 财政预算案准则比率 Xq$-&~   
budget proposal 财政预算案建议 @}4>:\es  
budget revenue 财政预算案收入 w3(G!:  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 ^rJTlh 9  
Budget Speech 《财政预算案演词》 7N 0Bj!  
budget strategy 财政预算策略 fsjLD|?|:  
budget surplus 财政预算盈余 W~mo*EJ'^  
budgetary and cost control 预算与成本管制 g*b`o87PI  
budgetary criterion 开支预算准则 tlQ6>v'  
budgetary deficit 财政预算赤字 S} UYkns*  
budgetary guideline 财政预算指引 ^)9/Wz _x  
budgetary implication 财政预算的影响 5Lc@=,/0  
budgetary innovation 财政预算新措施 fSbLkd 9  
budgetary management 财政预算管理 [UXVL}tk  
budgetary policy 财政预算政策 :Ob4WU  
budgetary position 财政预算状况 neu+h6 #H  
budgetary strategy 财政预算策略 b~&cYk'  
budgetary system 财政预算制度 TQO|C?  
budgeted cost 预算成本 AVjRhe  
budgeted for surplus 预算盈余 y0p=E^QM  
building cost index 建造成本指数 AHs%?5YTY;  
built-in control of the money supply 货币供应的内在调节功能 g5|&6+t.  
built-in stabilizer 内在稳定因素；内在稳定措施 'df@4}9  
bulk buying 大宗采购；大批购买 /4Wf\ Zu  
bulk transfer 大额股票转名 fh`Y2s|:7R  
bull 看好股市者；“好友”；买空投机者 Xd:{.AXW  
bull bond 牛债券 }K'A/]'  
bull market 牛市；升市；旺市；多头市场 qWW\d', .  
bull position 长仓 6kp)'wz`  
bullion broker 金银经纪 OF<:BaRs/  
bullion market 金银市场 z+.G>0M  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 f.J^HQ_  
buoy up 上升 _XZK2Q[  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 dE8f?L'  
buoyant market 市况活跃 G)~>d/  
bursary 助学金；补助金 eWqS]cM#  
business 商业；业务 !7\dr )  
business address 营业地址 {Yxvb**
  
business association 业务协会 iWeUsS%zpV  
business bank account 银行营业户口 }BS EK<W  
business concession 特许经营权 7a9">:~  
business cycle 商业周期；经济周期；商业循环 9K}Dm S  
business day 营业日；交易日 WY|~E
%k  
business expenses 营业开支；营业费用 ,2!7iX  
business for profit 牟利业务 xytWE:=  
business hour 营业时间 Ijiw`\ ;  
business income 营业收入 ij]~n  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 7|=SZ+g  
business of exchange currencies 货币兑换业务 I`B ZZ-  
business of taking deposits 接受存款业务 j6^.Q/{^  
business plan 业务计划 pm+E)z6Yo  
business record 业务记录 G$YF0Nc  
business recovery 业务重整 !N+{X \+  
business registration application form 商业登记申请表 _lI(!tj(  
business registration certificate 商业登记证 +>1Yp">?  
business registration fee 商业登记费 8ZV!ld  
business registration inspector 商业登记督察 G?F!Z"S  
business registration number 商业登记号码 I[Bp}6G  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 y+BiaD!U  
Business Registration Officer 商业登记主任 t@lTA>;U@  
business sector 商界 i8Be%y%y  
business sentiment 营商意欲 |7|'JTy  
business taxation 商业课税 kxe{HxM$Z  
business turnover 营业额 0KExB{K  
business undertaking 商业经营 zz3{+1w]  
business-friendly 方便商界；有利营商；利于商界运作 9ox5,7ZQ  
buy 买入 Se??E+aX  
buy low and sell high 低价买入而高价卖出 *9KT@"v  
buy order 买盘 8B6(SQp%  
buyer's market 买家市场 $n8&5<  
buyer's price 买价；买方出价 eYRd#w  
buy-in 补进；补仓 Ld:-S,2  
buying rate 买入价；买入汇率