[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 xsu9DzPf&{  
break clause 终止条款；中断条款 z?dd5.k  
breakdown 分成细目；明细表；分类细帐；分项数字  3>M%?d  
break-even 收支平衡；收支相抵；损益两平 VK286[[fv  
break-even point 收支平衡点；损益平衡点 )Fon;/p  
Bretton Woods Agreement 《布雷顿森林协定》 2[j(C  
Bretton Woods System 布雷顿森林制度 J/LsL k  
brief fee 诉讼费；承办费 d^MRu#]  
broad definition of money supply 广义货币供应 5C0![$W>  
broker 经纪 7zM9K+3L  
brokerage 经纪费；经纪佣金 5(>SFxz"t  
brokerage charges 经纪费；经纪佣金 ~(nc<M[  
brokerage house 经纪行 @@JyCUd  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 1r$*8|p  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 '_d4[Olu  
broker's firm 经纪行 50_[n$tqE  
broker's representative 经纪代表 JTIt!E}P  
brought to credit 入帐 V'hb 4}@  
Brussels Stock Exchange 布鲁塞尔证券交易所 y+3+iT@i  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 % IHIXncv[  
bucketing “对敲”；利用顾客资金买空卖空 Z<^;Ybw{`Z  
bucketing offence “对敲”罪行 =
PU($  
budget 财政预算案；预算 zD)/QFILy  
budget booklet 预算案小册 ijsoY\V50  
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〕 :*f  2Bn  
Budget Concluding Speech 《财政预算案总结演词》 ?iZ2sRWR6  
budget cycle 财政预算案编制周期 o?Aj6fNY?  
Budget Day 财政预算案发表日 cbN;Kv?ak}  
budget debate 财政预算案辩论 CYRZ2Yrk?"  
budget deficit 财政预算赤字 _Jy7` 4B.  
budget exercise 财政预算案编制工作 b7XB l  
budget guideline 财政预算案准则；财政预算案指引 _%q~K (::  
budget guideline ratio 财政预算案准则比率 Q$uv \h;  
budget proposal 财政预算案建议 }}"pQ!Z  
budget revenue 财政预算案收入 y];-D>jk  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 \yl|*h3  
Budget Speech 《财政预算案演词》 8Qo'[+4;  
budget strategy 财政预算策略 dvZH~mF  
budget surplus 财政预算盈余 AdVc1v&>  
budgetary and cost control 预算与成本管制 l+[:Cni  
budgetary criterion 开支预算准则 D"J',YN$  
budgetary deficit 财政预算赤字 QF)\\D[  
budgetary guideline 财政预算指引 v\GVy[Qyv  
budgetary implication 财政预算的影响 ak7kb75o  
budgetary innovation 财政预算新措施 !$A/.;0$  
budgetary management 财政预算管理 DmpT<SI+!  
budgetary policy 财政预算政策 #=t/wAE y:  
budgetary position 财政预算状况 rUpe  ;c  
budgetary strategy 财政预算策略 t%;w<1E  
budgetary system 财政预算制度 d2V X\  
budgeted cost 预算成本 sxsb)a  
budgeted for surplus 预算盈余 Hs*["zFc  
building cost index 建造成本指数 < Hkq  
built-in control of the money supply 货币供应的内在调节功能 .4p3~r?=S  
built-in stabilizer 内在稳定因素；内在稳定措施 i|J%jA  
bulk buying 大宗采购；大批购买 CJ* D  
bulk transfer 大额股票转名 ,Klv[_x7  
bull 看好股市者；“好友”；买空投机者 6$6Q AW0+f  
bull bond 牛债券 1>"-!ADm  
bull market 牛市；升市；旺市；多头市场 r/2= nE  
bull position 长仓 5
BJE  
bullion broker 金银经纪 PVsKI<  
bullion market 金银市场 T1] ?E]m{  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 L.Qz29\  
buoy up 上升 ?3=G'Ip5n  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 &^r>Q`u  
buoyant market 市况活跃 _p^"l2%D/  
bursary 助学金；补助金 DsejZ
&  
business 商业；业务 @eJCr)#}  
business address 营业地址  G 5;6q  
business association 业务协会 X_]rtG  
business bank account 银行营业户口 z5kAf~A  
business concession 特许经营权 |5bLV^mv]i  
business cycle 商业周期；经济周期；商业循环 GC{M"q|_  
business day 营业日；交易日 D7;9D*o\  
business expenses 营业开支；营业费用 m[^lu1\wn  
business for profit 牟利业务 q.c)>=!.  
business hour 营业时间 Ix5&B6L8  
business income 营业收入 a YWWln  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 TaN{xpo  
business of exchange currencies 货币兑换业务 gcU*rml  
business of taking deposits 接受存款业务 Ax;=Zh<DAv  
business plan 业务计划 $-iEcxsi  
business record 业务记录 iQ;p59wSzL  
business recovery 业务重整 Q?#I{l)V(  
business registration application form 商业登记申请表 Dwp,d~z  
business registration certificate 商业登记证 {~3QBMx6  
business registration fee 商业登记费 p+CUYo(  
business registration inspector 商业登记督察 ;V xRaj?  
business registration number 商业登记号码 6qWUo3  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 T3X'73M  
Business Registration Officer 商业登记主任 /ad9Q~nJ  
business sector 商界 ?, S/>SP  
business sentiment 营商意欲 pk :P;\  
business taxation 商业课税 5% 2A[B  
business turnover 营业额 {KG6#/%;  
business undertaking 商业经营 aQCu3T  
business-friendly 方便商界；有利营商；利于商界运作 uM-,}7f7  
buy 买入 D|N4X`T`  
buy low and sell high 低价买入而高价卖出 ,#K/+T  
buy order 买盘 =dmr
,WE  
buyer's market 买家市场 S6TNu+2w4  
buyer's price 买价；买方出价 |'Fe?~P`  
buy-in 补进；补仓 CD$#}Id  
buying rate 买入价；买入汇率