[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 i}12mjF  
break clause 终止条款；中断条款 I;PO$T  
breakdown 分成细目；明细表；分类细帐；分项数字 vG=$
UUh@~  
break-even 收支平衡；收支相抵；损益两平 ]$%4;o4O  
break-even point 收支平衡点；损益平衡点 n!,TBCNX  
Bretton Woods Agreement 《布雷顿森林协定》 Ge
R-k9  
Bretton Woods System 布雷顿森林制度 2G*#Czr"  
brief fee 诉讼费；承办费 oEf^o*5(  
broad definition of money supply 广义货币供应 m,"tdVo.  
broker 经纪 X_ yU"U  
brokerage 经纪费；经纪佣金 [1X5r<(W5  
brokerage charges 经纪费；经纪佣金 (4gQe6tA  
brokerage house 经纪行 U0=zuRr n  
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〕 \{^yB4F_Z  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 J;9QDrl`  
broker's firm 经纪行 hndRgCo  
broker's representative 经纪代表 Al;oI3  
brought to credit 入帐 Nv#, s_hG  
Brussels Stock Exchange 布鲁塞尔证券交易所 {dH<Un(4Z  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 m.X+sP-e  
bucketing “对敲”；利用顾客资金买空卖空 `Y$5g~3.  
bucketing offence “对敲”罪行 icbYfgQ  
budget 财政预算案；预算 8-#2?=  
budget booklet 预算案小册 mhSsOmJ5  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 Uv$u\D+@[  
Budget Concluding Speech 《财政预算案总结演词》 Dy'
l]vN$  
budget cycle 财政预算案编制周期 9E*K44L/V  
Budget Day 财政预算案发表日 AMiFsgBj  
budget debate 财政预算案辩论 |1 6v4 R  
budget deficit 财政预算赤字 F#R\Ot,hv  
budget exercise 财政预算案编制工作 zIm!8a  
budget guideline 财政预算案准则；财政预算案指引 +F6_P  
budget guideline ratio 财政预算案准则比率  ~&jCz4M  
budget proposal 财政预算案建议 3Q"+ #Ob  
budget revenue 财政预算案收入 XsMphZnK  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 nWsz0v3'9  
Budget Speech 《财政预算案演词》 c3BL2> c  
budget strategy 财政预算策略 y`dzo`f  
budget surplus 财政预算盈余 JQ4>S<ttJ  
budgetary and cost control 预算与成本管制 g0$k_  
budgetary criterion 开支预算准则 (KU@hp-\  
budgetary deficit 财政预算赤字 }# ^PbM  
budgetary guideline 财政预算指引 i`spM<iR.  
budgetary implication 财政预算的影响 -JQg{A  
budgetary innovation 财政预算新措施 |}Lgo"cTC  
budgetary management 财政预算管理 32/P (-  
budgetary policy 财政预算政策 {NDe9
V5  
budgetary position 财政预算状况 K Hc+  
budgetary strategy 财政预算策略 md s\~l73  
budgetary system 财政预算制度 SHh(ujz,  
budgeted cost 预算成本 h}_q  
budgeted for surplus 预算盈余 "xI[4~'`:  
building cost index 建造成本指数 2"^9t1C2  
built-in control of the money supply 货币供应的内在调节功能 S!cXc/H-R  
built-in stabilizer 内在稳定因素；内在稳定措施 "|rqt.f2[  
bulk buying 大宗采购；大批购买 ^a5>`W  
bulk transfer 大额股票转名 %tLq&tyeY  
bull 看好股市者；“好友”；买空投机者 GC3L2C0)k  
bull bond 牛债券 ?Ea"%z*c5  
bull market 牛市；升市；旺市；多头市场 7mBL#T2   
bull position 长仓 n-Y'LK40Os  
bullion broker 金银经纪 `7ZJB$7D|*  
bullion market 金银市场 %W+Fe,]  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 '_Oprx  
buoy up 上升 /L^dHI]Q  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 m8' 1@1d|  
buoyant market 市况活跃 b5R*]  
bursary 助学金；补助金 *
@^0xz{\z  
business 商业；业务 j+/*NM_y3  
business address 营业地址 }IL@j A
 
business association 业务协会 }lVUa{ubf  
business bank account 银行营业户口 aoS1Yt'@  
business concession 特许经营权 G.T1rUh=  
business cycle 商业周期；经济周期；商业循环 4r&~=up]  
business day 营业日；交易日 hrF4 a$  
business expenses 营业开支；营业费用 89bKnsV  
business for profit 牟利业务 \eCdGx?  
business hour 营业时间 QeoDq  
business income 营业收入 m6D4J=59  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 lla96\R  
business of exchange currencies 货币兑换业务 ^p/mJ1/s7  
business of taking deposits 接受存款业务 dPId= w)  
business plan 业务计划 yW 3h_08  
business record 业务记录 6npwu5!  
business recovery 业务重整 ,~#hHhR_  
business registration application form 商业登记申请表 VXS9E383  
business registration certificate 商业登记证 =KLYR
UW  
business registration fee 商业登记费 +l(}5(wc  
business registration inspector 商业登记督察 '-=?lyKv  
business registration number 商业登记号码 rv:O|wZ  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 $)!Z"2T  
Business Registration Officer 商业登记主任 ?a@l.ZM*  
business sector 商界 jYv !}  
business sentiment 营商意欲 @$]h[   
business taxation 商业课税 |Oe6OCPf  
business turnover 营业额 e<K=Q$U.  
business undertaking 商业经营 R0[Gfq9M=  
business-friendly 方便商界；有利营商；利于商界运作 &3V4~L1aEg  
buy 买入 +8M{y D9#  
buy low and sell high 低价买入而高价卖出 ojri~erJE?  
buy order 买盘 gN%R-e0  
buyer's market 买家市场 f&'md  
buyer's price 买价；买方出价 R#>E{[9  
buy-in 补进；补仓 {YFru6$  
buying rate 买入价；买入汇率