[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 \s"U{N-  
break clause 终止条款；中断条款 WY^W.1X  
breakdown 分成细目；明细表；分类细帐；分项数字  NA3\  
break-even 收支平衡；收支相抵；损益两平 k3?rp`V1  
break-even point 收支平衡点；损益平衡点 2*"Fu:a"`I  
Bretton Woods Agreement 《布雷顿森林协定》 !-`Cp3gqHr  
Bretton Woods System 布雷顿森林制度 bV8g|l-4(  
brief fee 诉讼费；承办费 BrRL7xX  
broad definition of money supply 广义货币供应 W[EKD 7  
broker 经纪 yz8mP3"c:o  
brokerage 经纪费；经纪佣金 g~V+4+  
brokerage charges 经纪费；经纪佣金 Z6\+  
brokerage house 经纪行 _Z5Mw+=19  
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〕 .itw04Uru  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 Lip4)Y [  
broker's firm 经纪行 BH]Ynu&o  
broker's representative 经纪代表 RrUBpqA  
brought to credit 入帐 qTZFPfyU  
Brussels Stock Exchange 布鲁塞尔证券交易所 }_=eT]  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 )i+2X5B`S  
bucketing “对敲”；利用顾客资金买空卖空 ljl^ GFo  
bucketing offence “对敲”罪行 K\"R&{+=
 
budget 财政预算案；预算 gs!(;N\j|  
budget booklet 预算案小册 w 4[{2  
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〕 .920{G?l5  
Budget Concluding Speech 《财政预算案总结演词》 2'=T[<nNB  
budget cycle 财政预算案编制周期  :Gm/  
Budget Day 财政预算案发表日 ()&
~@1U  
budget debate 财政预算案辩论 O G<,- 7  
budget deficit 财政预算赤字 @(r/dZc  
budget exercise 财政预算案编制工作 `al<(FwGE  
budget guideline 财政预算案准则；财政预算案指引 )95f*wte  
budget guideline ratio 财政预算案准则比率 |rmg#;/D  
budget proposal 财政预算案建议 V#VN%{  
budget revenue 财政预算案收入 87hq{tTs]  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 cGjPxG;  
Budget Speech 《财政预算案演词》  {o(j^@  
budget strategy 财政预算策略 F:x [  
budget surplus 财政预算盈余 dOa%9[  
budgetary and cost control 预算与成本管制 : ]C~gc  
budgetary criterion 开支预算准则 tcxcup%
 
budgetary deficit 财政预算赤字 4apL4E"r  
budgetary guideline 财政预算指引 TB0 5?F  
budgetary implication 财政预算的影响 A}eOFu`  
budgetary innovation 财政预算新措施 95el'K[R  
budgetary management 财政预算管理 vWAL^?HUP  
budgetary policy 财政预算政策 D3|I:Xm  
budgetary position 财政预算状况 8WnwQ%;m?  
budgetary strategy 财政预算策略 O / [cpRe
 
budgetary system 财政预算制度 j?'GZ d"B  
budgeted cost 预算成本 8OgLn?"P  
budgeted for surplus 预算盈余 13taFVdU  
building cost index 建造成本指数 kc0E%odF.v  
built-in control of the money supply 货币供应的内在调节功能 wI(M^8F_Mf  
built-in stabilizer 内在稳定因素；内在稳定措施 ):iA\A5q[  
bulk buying 大宗采购；大批购买 / m=HG^!  
bulk transfer 大额股票转名 x7O-Y~[2  
bull 看好股市者；“好友”；买空投机者 21"1NJzP  
bull bond 牛债券 |1j["u1  
bull market 牛市；升市；旺市；多头市场 dAuJXGo  
bull position 长仓 O({2ivX  
bullion broker 金银经纪 Jv^h\~*jH  
bullion market 金银市场 ;^Dpl'v%\  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 }_ 9Cxji  
buoy up 上升 .9wk@C(Eh_  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 !KUi\yQ1  
buoyant market 市况活跃 0Vx.nUQ
  
bursary 助学金；补助金 ^ 0Mt*e{q  
business 商业；业务 M3.do^ss  
business address 营业地址 s0vDHkf8  
business association 业务协会 wb0L.'jyR)  
business bank account 银行营业户口 <7~'; K  
business concession 特许经营权 Zu7)gf  
business cycle 商业周期；经济周期；商业循环 hIT+gnhh  
business day 营业日；交易日 v?geCe=ng  
business expenses 营业开支；营业费用 &v
@a5L  
business for profit 牟利业务 vam;4vyu  
business hour 营业时间 6Yln,rC  
business income 营业收入 RCpR3iC2  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 ]9^sa-8  
business of exchange currencies 货币兑换业务 \.-bZ$  
business of taking deposits 接受存款业务 Z.Lc>
7o  
business plan 业务计划 'tH_p  
business record 业务记录  qi^7  
business recovery 业务重整 j:v@p
zTD  
business registration application form 商业登记申请表 6e
|*E`I  
business registration certificate 商业登记证 {z{bY\  
business registration fee 商业登记费 1eF3 `  
business registration inspector 商业登记督察 c24dSNJg,  
business registration number 商业登记号码 \2h!aRWR  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 x <ZJb  
Business Registration Officer 商业登记主任 Tc? $>'  
business sector 商界 NPp;78O0[  
business sentiment 营商意欲 .:F%_dS D  
business taxation 商业课税 8A})V8  
business turnover 营业额 vQ 6^xvk]  
business undertaking 商业经营 HMNLa*CL'  
business-friendly 方便商界；有利营商；利于商界运作 "]} bFO7C  
buy 买入 ?Wlb3;  
buy low and sell high 低价买入而高价卖出 T{-CkHf 9Q  
buy order 买盘 U2W|:~K M  
buyer's market 买家市场 MDn ua  
buyer's price 买价；买方出价 >G25m'&,7  
buy-in 补进；补仓 gi1^3R[  
buying rate 买入价；买入汇率