[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 XZ|%9#6  
break clause 终止条款；中断条款 K2'Il[  
breakdown 分成细目；明细表；分类细帐；分项数字 *B$$6'hi`  
break-even 收支平衡；收支相抵；损益两平 SFj:|S=v6j  
break-even point 收支平衡点；损益平衡点 !x%$xC^Iz  
Bretton Woods Agreement 《布雷顿森林协定》 #:UP'v=w  
Bretton Woods System 布雷顿森林制度 X &s@S5=r]  
brief fee 诉讼费；承办费 !Z r 9
t|_  
broad definition of money supply 广义货币供应 5,i0QT"  
broker 经纪 xI'sprNa_1  
brokerage 经纪费；经纪佣金 Hp#IOsP~  
brokerage charges 经纪费；经纪佣金 +7`7cOqXg  
brokerage house 经纪行 RotWMGNK  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 " R=,W{=  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 |8DMj s()*  
broker's firm 经纪行 +2qC
H^80  
broker's representative 经纪代表 ,Q7W))j  
brought to credit 入帐 Rxl )[\A*  
Brussels Stock Exchange 布鲁塞尔证券交易所 <-Hw@g  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 <WWn1k_  
bucketing “对敲”；利用顾客资金买空卖空 =>y%Aj&4  
bucketing offence “对敲”罪行 dKG2f  
budget 财政预算案；预算 ,V>7eQt?  
budget booklet 预算案小册 vXq2="+  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 E8`AU<  
Budget Concluding Speech 《财政预算案总结演词》 3Z taj^v  
budget cycle 财政预算案编制周期 I P#?$X  
Budget Day 财政预算案发表日 h;+bHrKji  
budget debate 财政预算案辩论 u{Rgk:bn  
budget deficit 财政预算赤字 qm!&(8NfK  
budget exercise 财政预算案编制工作 KF.d
:  
budget guideline 财政预算案准则；财政预算案指引 E1"H(m&6  
budget guideline ratio 财政预算案准则比率 xE0'eC5n^  
budget proposal 财政预算案建议 eG\|E3Cb9  
budget revenue 财政预算案收入 9'{i |xG  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 Ub"6OT1tl  
Budget Speech 《财政预算案演词》 rQrh(~\:  
budget strategy 财政预算策略 (E*pM$   
budget surplus 财政预算盈余 0q!
  
budgetary and cost control 预算与成本管制 [k<w'n*  
budgetary criterion 开支预算准则 @hz~9AII9  
budgetary deficit 财政预算赤字 4:50d j  
budgetary guideline 财政预算指引 3|Vh[iAa\  
budgetary implication 财政预算的影响 v  7g?  
budgetary innovation 财政预算新措施 1(nK|  
budgetary management 财政预算管理 9pehQFfH  
budgetary policy 财政预算政策 n0T>sE-9  
budgetary position 财政预算状况 8-"lK7  
budgetary strategy 财政预算策略 JKJ+RkXf3  
budgetary system 财政预算制度 ws_/F  
budgeted cost 预算成本 =Z t7}V  
budgeted for surplus 预算盈余 xGBp+j1H  
building cost index 建造成本指数 GcHy`bQbiX  
built-in control of the money supply 货币供应的内在调节功能 LQr +)wI  
built-in stabilizer 内在稳定因素；内在稳定措施 MODi:jsl  
bulk buying 大宗采购；大批购买 W
["c3c  
bulk transfer 大额股票转名 kJfMTfl,  
bull 看好股市者；“好友”；买空投机者 $bho]~  
bull bond 牛债券 FL8?<bU  
bull market 牛市；升市；旺市；多头市场 8b!-2d:*  
bull position 长仓 =Felo8+   
bullion broker 金银经纪 &4 ~C%{H3  
bullion market 金银市场 {*lRI  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 #]MV  
buoy up 上升 :'+- %xUM  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 o4l=oY:'  
buoyant market 市况活跃 aR@s. ll  
bursary 助学金；补助金 k
O8W>  
business 商业；业务 FTk`Mq  
business address 营业地址 $HE ?B{  
business association 业务协会 `;\<Fr  
business bank account 银行营业户口 kbR!iPM-;  
business concession 特许经营权 |GqKa  
business cycle 商业周期；经济周期；商业循环 ]y52%RAKI  
business day 营业日；交易日 /bBFPrW  
business expenses 营业开支；营业费用 j3kcNb  
business for profit 牟利业务 6.0/asN}  
business hour 营业时间 >ow5aOlQ&  
business income 营业收入 ~A-1x!YiU  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 !#'
y#  
business of exchange currencies 货币兑换业务 jeLC)lQ*  
business of taking deposits 接受存款业务 +j">Ju6Q;.  
business plan 业务计划 \5ZDP3I  
business record 业务记录 ,!{/Y7PmJ  
business recovery 业务重整 #1#?k  
business registration application form 商业登记申请表 &nXa/XIZ_  
business registration certificate 商业登记证 u,f$c
R  
business registration fee 商业登记费 "n Zhuk  
business registration inspector 商业登记督察 ;H%T5$:trP  
business registration number 商业登记号码 ML= :&M!ao  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 rF>7 >wq  
Business Registration Officer 商业登记主任 9yA? 82)E  
business sector 商界 B?|url6h  
business sentiment 营商意欲 Pm}
 
business taxation 商业课税 )8244;  
business turnover 营业额 ]|#%`p56  
business undertaking 商业经营 F/(z3 Kf  
business-friendly 方便商界；有利营商；利于商界运作 kNnI$(H"H  
buy 买入 B+w< 0No  
buy low and sell high 低价买入而高价卖出 no`>r}C  
buy order 买盘 _+?v'#  
buyer's market 买家市场 PL6f**{-  
buyer's price 买价；买方出价 /"LcW"2;N  
buy-in 补进；补仓 ,FP<# 0F*a  
buying rate 买入价；买入汇率