[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 ar#Xe;T!  
break clause 终止条款；中断条款 T*'?;u  
breakdown 分成细目；明细表；分类细帐；分项数字 [*jvvkAp  
break-even 收支平衡；收支相抵；损益两平 7:cmBkXm  
break-even point 收支平衡点；损益平衡点 GmJ4AYEP  
Bretton Woods Agreement 《布雷顿森林协定》 k>ERU]7[  
Bretton Woods System 布雷顿森林制度 *$4EXwt'  
brief fee 诉讼费；承办费 bL)7/E  
broad definition of money supply 广义货币供应 #K[UqJ+x  
broker 经纪 vp#AD9h1  
brokerage 经纪费；经纪佣金 At?]FjL6S  
brokerage charges 经纪费；经纪佣金 XLeQxp=  
brokerage house 经纪行 %xH2jf  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 <691pkX  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 IL\2?(&Z  
broker's firm 经纪行 4)zHk
N+  
broker's representative 经纪代表 O`pqS\H  
brought to credit 入帐 O6gl[aZN  
Brussels Stock Exchange 布鲁塞尔证券交易所 Km=dId7]  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 82z\^a  
bucketing “对敲”；利用顾客资金买空卖空 F"?OLV1B&  
bucketing offence “对敲”罪行 Ns*&;x9  
budget 财政预算案；预算 qMj
'%5/  
budget booklet 预算案小册 0j--X?-  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 !i`HjV0wS  
Budget Concluding Speech 《财政预算案总结演词》 v_7?Zik8E  
budget cycle 财政预算案编制周期 `wzb}"gLsM  
Budget Day 财政预算案发表日 z3\
WcW7|  
budget debate 财政预算案辩论 @Ft\~ +}  
budget deficit 财政预算赤字 -%5O:n  
budget exercise 财政预算案编制工作 J2ryYdo>  
budget guideline 财政预算案准则；财政预算案指引 }\s\fNSQ/  
budget guideline ratio 财政预算案准则比率 vs`"BQYf  
budget proposal 财政预算案建议 :7&-<ae2  
budget revenue 财政预算案收入 lO=Nw+'$S  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 @5im*ubzM  
Budget Speech 《财政预算案演词》 _3_kvs  
budget strategy 财政预算策略 N"+o=nS  
budget surplus 财政预算盈余 tE~OWjL  
budgetary and cost control 预算与成本管制 "G&S`8  
budgetary criterion 开支预算准则 AD** 4E  
budgetary deficit 财政预算赤字 GO|1O|?  
budgetary guideline 财政预算指引 d5hYOhO[  
budgetary implication 财政预算的影响 \m\E*c ):  
budgetary innovation 财政预算新措施 Tf|?j=f  
budgetary management 财政预算管理 YoT<]'  
budgetary policy 财政预算政策 )$.::[pNA  
budgetary position 财政预算状况  3)bC,  
budgetary strategy 财政预算策略 Hw(_l,Xf  
budgetary system 财政预算制度 %+=y!  
budgeted cost 预算成本 wd 4]Z0;  
budgeted for surplus 预算盈余 &N`s@K
a  
building cost index 建造成本指数 7jZE(|G-  
built-in control of the money supply 货币供应的内在调节功能 Vg>\@ C.s  
built-in stabilizer 内在稳定因素；内在稳定措施 S1!X;PP/  
bulk buying 大宗采购；大批购买 Q|gRBu  
bulk transfer 大额股票转名 ++HHUM  
bull 看好股市者；“好友”；买空投机者 sghQ!ux  
bull bond 牛债券 ^iHwv*ss  
bull market 牛市；升市；旺市；多头市场 s"7$SxMT  
bull position 长仓 `[&) X  
bullion broker 金银经纪 ]WO0v`xh  
bullion market 金银市场 d&@>P&AT  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 !ULU#2'1  
buoy up 上升 h W< fu  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 tJ_6dH8Y  
buoyant market 市况活跃 N>+s8L.?  
bursary 助学金；补助金 -F-RWs{yS  
business 商业；业务 2NNAsr}L  
business address 营业地址 ?3#W7sF  
business association 业务协会 Y%i=u:}fm  
business bank account 银行营业户口  3Y L  
business concession 特许经营权 I|`/#BYbW  
business cycle 商业周期；经济周期；商业循环 >E9:3
&[F  
business day 营业日；交易日 {#Lj,o  
business expenses 营业开支；营业费用 5Dhpcgq<<  
business for profit 牟利业务 6rx%>\UkS  
business hour 营业时间 oC~8h8"l  
business income 营业收入 MKnG:)T<?l  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 aT]G&bR?  
business of exchange currencies 货币兑换业务 6c?;-5.  
business of taking deposits 接受存款业务 w6PKr^  
business plan 业务计划 }Sxuc/%:  
business record 业务记录 "<
e<0::  
business recovery 业务重整 8@}R_GZc  
business registration application form 商业登记申请表 kvdiDo  
business registration certificate 商业登记证 &?#,rEw<x  
business registration fee 商业登记费 cEP
!DUo  
business registration inspector 商业登记督察 a/nKKhXaM  
business registration number 商业登记号码 [\Ks+S  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 &gNb+z+  
Business Registration Officer 商业登记主任 "5 /i  
business sector 商界 WeqE9@V  
business sentiment 营商意欲 |qn`z-  
business taxation 商业课税 z<T(afM{*  
business turnover 营业额 
l[MP|m#  
business undertaking 商业经营 WT-BH
B1  
business-friendly 方便商界；有利营商；利于商界运作 -= tf)  
buy 买入 wc&`/'
<p  
buy low and sell high 低价买入而高价卖出 /|kR=
~  
buy order 买盘 Rr9K1io$)  
buyer's market 买家市场 =J2cX`  
buyer's price 买价；买方出价 J$]-)`[G&  
buy-in 补进；补仓 \o&\r)FX  
buying rate 买入价；买入汇率