[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 6 !Mm")  
break clause 终止条款；中断条款 f"4w@X2F  
breakdown 分成细目；明细表；分类细帐；分项数字 M`* BS  
break-even 收支平衡；收支相抵；损益两平 c Q`0d3  
break-even point 收支平衡点；损益平衡点 ~?iQnQYI  
Bretton Woods Agreement 《布雷顿森林协定》 B oiS  
Bretton Woods System 布雷顿森林制度 !@arPN$  
brief fee 诉讼费；承办费 +'VYqu/  
broad definition of money supply 广义货币供应 L@?3E`4/v  
broker 经纪 U{@2kg-  
brokerage 经纪费；经纪佣金 Zx: h)I  
brokerage charges 经纪费；经纪佣金 "F Etl(  
brokerage house 经纪行 [{>1wJ Pdj  
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〕 .jbxA2  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 ]{t!J^Xn  
broker's firm 经纪行 L)9Z Op5  
broker's representative 经纪代表 `Hu2a]e9  
brought to credit 入帐 >$a;+v  
Brussels Stock Exchange 布鲁塞尔证券交易所 S C}@eA'  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 0<f.r~  
bucketing “对敲”；利用顾客资金买空卖空 _ib @<%  
bucketing offence “对敲”罪行 CZ{7?:^f  
budget 财政预算案；预算 XBcbLF  
budget booklet 预算案小册 gC_KT,=H;  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 {lppv(U  
Budget Concluding Speech 《财政预算案总结演词》 nuA 0%K  
budget cycle 财政预算案编制周期 8WKY 4nkj  
Budget Day 财政预算案发表日 <29K! [  
budget debate 财政预算案辩论 Jy('tfAHp  
budget deficit 财政预算赤字 |GP&!]  
budget exercise 财政预算案编制工作 I;G(Wj  
budget guideline 财政预算案准则；财政预算案指引 ##alzC  
budget guideline ratio 财政预算案准则比率
Cm"S=gV  
budget proposal 财政预算案建议 mGJRCK_  
budget revenue 财政预算案收入 fILvEf4b  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 Tgbq4xR(  
Budget Speech 《财政预算案演词》 H_aG\  
budget strategy 财政预算策略 zXbA$ c  
budget surplus 财政预算盈余 {&6i
$4T  
budgetary and cost control 预算与成本管制 i;29*"  
budgetary criterion 开支预算准则 <:8Ew  
budgetary deficit 财政预算赤字 |goK@<  
budgetary guideline 财政预算指引 LPca+o|f  
budgetary implication 财政预算的影响 !*?9n^PaF  
budgetary innovation 财政预算新措施 $> +g)  
budgetary management 财政预算管理 6V #EEb  
budgetary policy 财政预算政策 S a
}P |qI  
budgetary position 财政预算状况 G68@(<
<Z  
budgetary strategy 财政预算策略 MY}K.^4^  
budgetary system 财政预算制度 k;qWiYMV  
budgeted cost 预算成本 |WOc0M[U  
budgeted for surplus 预算盈余 =4V SbOlZ  
building cost index 建造成本指数 Qam48XZ >  
built-in control of the money supply 货币供应的内在调节功能 } .<(L  
built-in stabilizer 内在稳定因素；内在稳定措施 M9Nr/jE  
bulk buying 大宗采购；大批购买 ,]Xn9W  
bulk transfer 大额股票转名 @S>;t)\J  
bull 看好股市者；“好友”；买空投机者 dT (i*E\j  
bull bond 牛债券 Sn' +~6i  
bull market 牛市；升市；旺市；多头市场 j"VDqDDz  
bull position 长仓 K%Bz6 ~  
bullion broker 金银经纪 ~CdW:t  
bullion market 金银市场 ,@Kn@%?$  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 l/\D0\x2  
buoy up 上升 Mq'm TM  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 QBN\wL8g  
buoyant market 市况活跃 /{W6]6^  
bursary 助学金；补助金 m^,VEV>  
business 商业；业务 w~Vqg:'\$  
business address 营业地址 #l3)3k*;  
business association 业务协会 BL"7_phM,  
business bank account 银行营业户口 (vvD<S*  
business concession 特许经营权 {esb"beGLa  
business cycle 商业周期；经济周期；商业循环 !+QfQghAT  
business day 营业日；交易日 DQaE9gmC  
business expenses 营业开支；营业费用 Bvh{|tP4  
business for profit 牟利业务 >VX'`5r>uw  
business hour 营业时间 vJV/3-yX  
business income 营业收入 l\uNh~\  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 brlbJFZ19  
business of exchange currencies 货币兑换业务 UP% 6s:>:  
business of taking deposits 接受存款业务 ["4Tn0g ;  
business plan 业务计划 NSH4 @x  
business record 业务记录 LhM$!o?W  
business recovery 业务重整 mZjpPlJ  
business registration application form 商业登记申请表 a;M{-G  
business registration certificate 商业登记证 Q;A\M  
business registration fee 商业登记费 mVh;=>8K  
business registration inspector 商业登记督察 j-DWz>x  
business registration number 商业登记号码 =)gdxywoC  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 2% OAQ(  
Business Registration Officer 商业登记主任 8F@Sy,D  
business sector 商界 %H,s~IU  
business sentiment 营商意欲
vUOl@UQ5  
business taxation 商业课税 2i1xSKRYrD  
business turnover 营业额 5 C^@w
 
business undertaking 商业经营 =;b3i1'U  
business-friendly 方便商界；有利营商；利于商界运作 ?(z"Ub]  
buy 买入 nAAv42j[  
buy low and sell high 低价买入而高价卖出 ecR)8^1 '  
buy order 买盘 sf->8  
buyer's market 买家市场 R^P>yk8  
buyer's price 买价；买方出价 E-FR w  
buy-in 补进；补仓 GNq f  
buying rate 买入价；买入汇率