[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 =DC3a3 &%  
break clause 终止条款；中断条款 J0sGvj{  
breakdown 分成细目；明细表；分类细帐；分项数字 \s
ITwPA[z  
break-even 收支平衡；收支相抵；损益两平 .;g}%C  
break-even point 收支平衡点；损益平衡点 #3+~.,X9  
Bretton Woods Agreement 《布雷顿森林协定》 ke\[wa_!6b  
Bretton Woods System 布雷顿森林制度 7E\g &R.  
brief fee 诉讼费；承办费 @D]l gq[  
broad definition of money supply 广义货币供应 o<r
sAe  
broker 经纪 n[P\*S   
brokerage 经纪费；经纪佣金 Im+7<3Z  
brokerage charges 经纪费；经纪佣金 T pD;  
brokerage house 经纪行 |mOMRP#'  
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〕 '60//"9>k/  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 xCq'[9oU  
broker's firm 经纪行 'g hys1H  
broker's representative 经纪代表 M*(H)i;s:w  
brought to credit 入帐 n]iyFZ`9  
Brussels Stock Exchange 布鲁塞尔证券交易所 bcn7,ht  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 [,b)YjO~Xd  
bucketing “对敲”；利用顾客资金买空卖空 #x)8f3I  
bucketing offence “对敲”罪行 Kp&3=e;vn{  
budget 财政预算案；预算 c0ZaFJ  
budget booklet 预算案小册 dlR_ckp  
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〕 mX;H((  
Budget Concluding Speech 《财政预算案总结演词》 B`1kGEx .  
budget cycle 财政预算案编制周期 {OP~8e"  
Budget Day 财政预算案发表日 AG>\aV"b  
budget debate 财政预算案辩论 =) }nLS3t  
budget deficit 财政预算赤字 (A4&k{C_  
budget exercise 财政预算案编制工作 ZLrHZhP-+  
budget guideline 财政预算案准则；财政预算案指引 n"Z |e tZ4  
budget guideline ratio 财政预算案准则比率 'Wp@b678  
budget proposal 财政预算案建议 vxVOcO9<  
budget revenue 财政预算案收入 \z:<DsQ&  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 Y[um|M315  
Budget Speech 《财政预算案演词》 q:]Q% IC^  
budget strategy 财政预算策略 ;7j,MbU  
budget surplus 财政预算盈余 ,v7Q*3  
budgetary and cost control 预算与成本管制 J|5Ay1eF-  
budgetary criterion 开支预算准则 WFDCPQ@  
budgetary deficit 财政预算赤字 p[qg&VKB  
budgetary guideline 财政预算指引 hZU1O  
budgetary implication 财政预算的影响 J-XTN"
O  
budgetary innovation 财政预算新措施 ~Z/7pP+  
budgetary management 财政预算管理 MLS;SCl  
budgetary policy 财政预算政策 j^EbO3  
budgetary position 财政预算状况 28UVDG1?  
budgetary strategy 财政预算策略 WeVi]n  
budgetary system 财政预算制度 ]sL45k2W  
budgeted cost 预算成本 KB[QZ`"%!  
budgeted for surplus 预算盈余 D=&K&6rr  
building cost index 建造成本指数 $$4W}Ug3U  
built-in control of the money supply 货币供应的内在调节功能 RxG^  
built-in stabilizer 内在稳定因素；内在稳定措施 P {H{UKs#  
bulk buying 大宗采购；大批购买 vr4S9`,  
bulk transfer 大额股票转名 u-.L^!k  
bull 看好股市者；“好友”；买空投机者 4f {+pf^R  
bull bond 牛债券 [cpNiw4e  
bull market 牛市；升市；旺市；多头市场 _tWE8r,
 
bull position 长仓 jBRPR R0  
bullion broker 金银经纪 e{!vNJ0`  
bullion market 金银市场 _B$"e[:yX  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 =x H~ww (D  
buoy up 上升 a R)?a;}H  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 MZ~.(&  
buoyant market 市况活跃 ea~i-7  
bursary 助学金；补助金 t)r1"oA  
business 商业；业务 3dm'xetM  
business address 营业地址 w~N-W8xNR  
business association 业务协会 _]o5R7[MQ  
business bank account 银行营业户口 [@2s&
Ct;  
business concession 特许经营权 %g w{[ /[A  
business cycle 商业周期；经济周期；商业循环 _9kIRmT {  
business day 营业日；交易日 *h:kmT  
business expenses 营业开支；营业费用 RGp'b  
business for profit 牟利业务 7cw]v"iv  
business hour 营业时间 RIjM( P  
business income 营业收入 bU+9Gi@v  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 dtTlIhh1V  
business of exchange currencies 货币兑换业务 y<M]dd$  
business of taking deposits 接受存款业务 fSI%c3  
business plan 业务计划 @T7PZB&xnl  
business record 业务记录 =l,#iYJP8  
business recovery 业务重整 fl)zQcA  
business registration application form 商业登记申请表 4_Y!elH)  
business registration certificate 商业登记证 $?f]ZyZr.  
business registration fee 商业登记费 A.U'Q|  
business registration inspector 商业登记督察 %U?)?iZdL  
business registration number 商业登记号码 61:9(*4~!F  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 W~NYU  
Business Registration Officer 商业登记主任 wPH+n-&e  
business sector 商界 VDi OO  
business sentiment 营商意欲 2AK}D%jfc  
business taxation 商业课税 Q52bh'cuU  
business turnover 营业额 %wW'!p-<  
business undertaking 商业经营 f3n~{a,[  
business-friendly 方便商界；有利营商；利于商界运作 usH%dzKK  
buy 买入 "L@g3g?|`  
buy low and sell high 低价买入而高价卖出 ZNL5({lv  
buy order 买盘 } 07r  
buyer's market 买家市场 V6*?$o  
buyer's price 买价；买方出价 X6kaL3L}  
buy-in 补进；补仓 ;)|nkI  
buying rate 买入价；买入汇率