[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 &nK<:^n  
break clause 终止条款；中断条款 D/' dTrR  
breakdown 分成细目；明细表；分类细帐；分项数字 IVmo5,&5(  
break-even 收支平衡；收支相抵；损益两平 d"Y{UE  
break-even point 收支平衡点；损益平衡点 eV~goj  
Bretton Woods Agreement 《布雷顿森林协定》 i@'dH3-kO  
Bretton Woods System 布雷顿森林制度 ~Q VH<`sn  
brief fee 诉讼费；承办费 F:ELPs4"  
broad definition of money supply 广义货币供应
Mb=" Te>|  
broker 经纪 3gf1ownC  
brokerage 经纪费；经纪佣金 S,=| AD  
brokerage charges 经纪费；经纪佣金 BJ0?kX@  
brokerage house 经纪行 13wE"-  
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〕 FgO)DQm  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 A2Tw<&Tw(  
broker's firm 经纪行 wyG;8I  
broker's representative 经纪代表 PI<vxjOK`  
brought to credit 入帐 %XTI-B/K  
Brussels Stock Exchange 布鲁塞尔证券交易所 T9&1VW  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 nj4 /#W  
bucketing “对敲”；利用顾客资金买空卖空 Y\tui+?J  
bucketing offence “对敲”罪行 [S<";l8  
budget 财政预算案；预算 w*Ihk)  
budget booklet 预算案小册  2Rz  
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〕 GKCroyor  
Budget Concluding Speech 《财政预算案总结演词》 jh$='Gn  
budget cycle 财政预算案编制周期 92-I~ !d  
Budget Day 财政预算案发表日 rLT!To  
budget debate 财政预算案辩论 h7@6T+#WoT  
budget deficit 财政预算赤字 ctV,Q3' Z  
budget exercise 财政预算案编制工作 y> (w\K9W  
budget guideline 财政预算案准则；财政预算案指引 )}ROLe  
budget guideline ratio 财政预算案准则比率 9>$p  
budget proposal 财政预算案建议 v8DC21pb  
budget revenue 财政预算案收入 /7LR;>Bj  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 \[nut;  
Budget Speech 《财政预算案演词》 hzC>~Ub5  
budget strategy 财政预算策略  z$Qbj   
budget surplus 财政预算盈余 ^}C\zW  
budgetary and cost control 预算与成本管制 JN6B~ZNf  
budgetary criterion 开支预算准则 mcok/,/  
budgetary deficit 财政预算赤字 8r!zBKq2~  
budgetary guideline 财政预算指引 " h ^Z  
budgetary implication 财政预算的影响 aN=B]{!  
budgetary innovation 财政预算新措施 'H! XUtFs"  
budgetary management 财政预算管理 -{_PuJ "  
budgetary policy 财政预算政策 {^\r`Vp  
budgetary position 财政预算状况 Np)lI
GE  
budgetary strategy 财政预算策略 L4f3X~8,b  
budgetary system 财政预算制度 RGX=)  
budgeted cost 预算成本 BluVmM3Vj  
budgeted for surplus 预算盈余 Vq2$'lY  
building cost index 建造成本指数 D3A/l  
built-in control of the money supply 货币供应的内在调节功能 rN{ c7/|  
built-in stabilizer 内在稳定因素；内在稳定措施 kNL\m[W8$  
bulk buying 大宗采购；大批购买 d5l UGRg  
bulk transfer 大额股票转名 39jG8zr=Z[  
bull 看好股市者；“好友”；买空投机者 .[ mRM  
bull bond 牛债券 wdZ/Xp9 ]  
bull market 牛市；升市；旺市；多头市场 PxE3K-S)G  
bull position 长仓 lHIM}~#;nd  
bullion broker 金银经纪 uwBiW  
bullion market 金银市场 E~:x(5'%d  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 {}x^ri~  
buoy up 上升 1i] ^{;]  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 '%`:+
]!  
buoyant market 市况活跃 K4);HJ|=  
bursary 助学金；补助金 *\q d  
business 商业；业务 2Hv+W-6v  
business address 营业地址 yCX?!E;La  
business association 业务协会 <^uBoKB/f  
business bank account 银行营业户口 k $7Jj-+~  
business concession 特许经营权  RX5dO%  
business cycle 商业周期；经济周期；商业循环 x3krbUlx  
business day 营业日；交易日 A+)`ZTuO  
business expenses 营业开支；营业费用 ri.I pRe  
business for profit 牟利业务 FsryEHz  
business hour 营业时间 +t;7tQDVB  
business income 营业收入 \^%}M!tan  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 YrKWA  
business of exchange currencies 货币兑换业务
!Rt >xD  
business of taking deposits 接受存款业务 V2G6Kw9gt  
business plan 业务计划 4a]P7fx-  
business record 业务记录 40<mrVl  
business recovery 业务重整 1'\/,Es  
business registration application form 商业登记申请表 AzxXB  
business registration certificate 商业登记证 })?GzblI&  
business registration fee 商业登记费 &8 x-o,  
business registration inspector 商业登记督察 k@:%:Sj 2  
business registration number 商业登记号码 #C3.Jef  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 veh<R]U  
Business Registration Officer 商业登记主任 "w.3Q96r  
business sector 商界 ""|Qtubv  
business sentiment 营商意欲 ?3xzd P  
business taxation 商业课税 _ORvo{[:  
business turnover 营业额 VU d\QR-  
business undertaking 商业经营 XvlU*TO~(~  
business-friendly 方便商界；有利营商；利于商界运作 U`m54f@U  
buy 买入 r$~HfskeI  
buy low and sell high 低价买入而高价卖出 uRr o?m<  
buy order 买盘 ^`>/.gL  
buyer's market 买家市场 >oe]$r  
buyer's price 买价；买方出价 
&pp|U}  
buy-in 补进；补仓 :Zz '1C  
buying rate 买入价；买入汇率