[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 pb;")Q'  
break clause 终止条款；中断条款 ,2[ra9n  
breakdown 分成细目；明细表；分类细帐；分项数字 p#8
W#t$  
break-even 收支平衡；收支相抵；损益两平 do/)~9[4\  
break-even point 收支平衡点；损益平衡点 d4^`}6@  
Bretton Woods Agreement 《布雷顿森林协定》 !mfJpJ  
Bretton Woods System 布雷顿森林制度 vFmJ;J  
brief fee 诉讼费；承办费 l0]
d  
broad definition of money supply 广义货币供应 0(>rG{u  
broker 经纪 LX+5|u  
brokerage 经纪费；经纪佣金 e,1u  
brokerage charges 经纪费；经纪佣金 %Q|eiXD  
brokerage house 经纪行 /L=(^k=a.;  
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〕 (il0M=M  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 AD5) .}[F  
broker's firm 经纪行 cSP*f0n,eo  
broker's representative 经纪代表 P @% .`8  
brought to credit 入帐 WV<tyx9Z  
Brussels Stock Exchange 布鲁塞尔证券交易所 gz#4{iT~  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 mPZGA\  
bucketing “对敲”；利用顾客资金买空卖空 %uESrc-;  
bucketing offence “对敲”罪行 N"5fmY<  
budget 财政预算案；预算 Sq]
pQ8  
budget booklet 预算案小册 ]L_w$ev'  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 <_S@6?  
Budget Concluding Speech 《财政预算案总结演词》 t@zdm
y  
budget cycle 财政预算案编制周期 ~.tvrxg  
Budget Day 财政预算案发表日 [. yJV`  
budget debate 财政预算案辩论 h#YD~!aJ  
budget deficit 财政预算赤字 P8yIegPY  
budget exercise 财政预算案编制工作 Qu*1g(el!o  
budget guideline 财政预算案准则；财政预算案指引 haSM=;uPM  
budget guideline ratio 财政预算案准则比率 cz
Ww~'."  
budget proposal 财政预算案建议 %FkLQ+v/<  
budget revenue 财政预算案收入 .=RlOK  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 w; TkkDH  
Budget Speech 《财政预算案演词》 ]TpU"JD  
budget strategy 财政预算策略 +",S2Qmo  
budget surplus 财政预算盈余 Ws[D{dS/  
budgetary and cost control 预算与成本管制 ;6;H*Y0,|E  
budgetary criterion 开支预算准则 z5cYyx r>  
budgetary deficit 财政预算赤字 t=wXTK5"  
budgetary guideline 财政预算指引 6DF  
budgetary implication 财政预算的影响 m
O rWJ~=  
budgetary innovation 财政预算新措施 u</8w&!  
budgetary management 财政预算管理 ;<Q dy` T  
budgetary policy 财政预算政策 D#rrW?-z  
budgetary position 财政预算状况 7ETjn)%bs  
budgetary strategy 财政预算策略 f4t.f*#  
budgetary system 财政预算制度 '?Bg;Z'L%  
budgeted cost 预算成本 1JS 2SxF  
budgeted for surplus 预算盈余 n2-0. Er  
building cost index 建造成本指数 #*$p-I=  
built-in control of the money supply 货币供应的内在调节功能 _2Zp1h,  
built-in stabilizer 内在稳定因素；内在稳定措施 3}Xc71|v  
bulk buying 大宗采购；大批购买 >>'C :7+Y  
bulk transfer 大额股票转名 ~5aE2w0K
 
bull 看好股市者；“好友”；买空投机者 @"87F{!  
bull bond 牛债券 I*)VZW  
bull market 牛市；升市；旺市；多头市场 C".1 +Um  
bull position 长仓 x"B'zP  
bullion broker 金银经纪 **;p(CI  
bullion market 金银市场 j BS4vvX?  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 ISqfU]>[  
buoy up 上升 70gg4BS  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 v"lf-c  
buoyant market 市况活跃 NP t(MFK\  
bursary 助学金；补助金
K'b*A$5o  
business 商业；业务 U@lV  
business address 营业地址 j~av\SCU*  
business association 业务协会 440FhDMj  
business bank account 银行营业户口 PXYE;*d(  
business concession 特许经营权 E,"&- `/2v  
business cycle 商业周期；经济周期；商业循环 HCnf2td  
business day 营业日；交易日 /XpSe<3  
business expenses 营业开支；营业费用 :[7lTp   
business for profit 牟利业务 RIy\u>  
business hour 营业时间 [/9(NUf  
business income 营业收入 f=:.BR{  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 m#@_8
_ M  
business of exchange currencies 货币兑换业务 c
[(Pg%  
business of taking deposits 接受存款业务 nfE@R."A  
business plan 业务计划 SG]
K  
business record 业务记录 |ng%PQq)  
business recovery 业务重整 !$xu(D.  
business registration application form 商业登记申请表 $Xf(^K  
business registration certificate 商业登记证 ]|oJ)5P  
business registration fee 商业登记费 I48VNX  
business registration inspector 商业登记督察 wyQb5n2`;~  
business registration number 商业登记号码 &r_uQbx  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 knHv?#  
Business Registration Officer 商业登记主任 {U @3yB  
business sector 商界 NPU^)B  
business sentiment 营商意欲 &a #GXf  
business taxation 商业课税 <0j{ $.  
business turnover 营业额 Ie_I7YJ  
business undertaking 商业经营 g:~+Pe  
business-friendly 方便商界；有利营商；利于商界运作 3oBC   
buy 买入 3)E(RyQA3  
buy low and sell high 低价买入而高价卖出 F@SG((`  
buy order 买盘 -Zy)5NB-tZ  
buyer's market 买家市场 X0i3_RVa  
buyer's price 买价；买方出价 s (PY/{8  
buy-in 补进；补仓 aj7dH5SZl  
buying rate 买入价；买入汇率