[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 "C&>$h_%  
break clause 终止条款；中断条款 5uahfJk  
breakdown 分成细目；明细表；分类细帐；分项数字 2boyBz}=S  
break-even 收支平衡；收支相抵；损益两平 Z 4i5,f  
break-even point 收支平衡点；损益平衡点 K3`! 0(  
Bretton Woods Agreement 《布雷顿森林协定》 y N9~/g  
Bretton Woods System 布雷顿森林制度
ujkWVE'  
brief fee 诉讼费；承办费 !g6=/9  
broad definition of money supply 广义货币供应 &JKQH  
broker 经纪 HeO&p@  
brokerage 经纪费；经纪佣金 !lL `L\  
brokerage charges 经纪费；经纪佣金 q :~/2<o  
brokerage house 经纪行 S)wP];]`K  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 | 4}Y:d  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 Ok@`<6v  
broker's firm 经纪行 xV`l6QS  
broker's representative 经纪代表 `-
P1Y  
brought to credit 入帐 hGw}o,g  
Brussels Stock Exchange 布鲁塞尔证券交易所 gq 3|vzNZ  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 G4~@  
bucketing “对敲”；利用顾客资金买空卖空 >i  >|]  
bucketing offence “对敲”罪行 KS$"Re$  
budget 财政预算案；预算 3.hFYA w  
budget booklet 预算案小册 #Y3-P  
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〕 kZ)}tA7j  
Budget Concluding Speech 《财政预算案总结演词》 94dd )/a  
budget cycle 财政预算案编制周期 @RszPH1B  
Budget Day 财政预算案发表日 w xte
  
budget debate 财政预算案辩论 /5"T46jD  
budget deficit 财政预算赤字 vY|YqWt  
budget exercise 财政预算案编制工作 [q3zs_nz  
budget guideline 财政预算案准则；财政预算案指引 iymN|KdpaZ  
budget guideline ratio 财政预算案准则比率 4k3p m&  
budget proposal 财政预算案建议 4v N:Kj  
budget revenue 财政预算案收入 1P1h);*Z  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 kRwUR34yc  
Budget Speech 《财政预算案演词》 ^,
^MW  
budget strategy 财政预算策略 P7,g^:$  
budget surplus 财政预算盈余 9_jiUZFje  
budgetary and cost control 预算与成本管制 3imsIBr  
budgetary criterion 开支预算准则 [)jNy_4  
budgetary deficit 财政预算赤字 y9/nkF1p  
budgetary guideline 财政预算指引 3
Og}_  
budgetary implication 财政预算的影响 F<6(Hw#>  
budgetary innovation 财政预算新措施 YZ8[h`z  
budgetary management 财政预算管理 Q4LPi;{\  
budgetary policy 财政预算政策 .* 9u_2<  
budgetary position 财政预算状况 'N CqI  
budgetary strategy 财政预算策略 Q8h0.(#-  
budgetary system 财政预算制度 )fIG4#%\  
budgeted cost 预算成本 LS9,:!$  
budgeted for surplus 预算盈余 ! M CV@5$  
building cost index 建造成本指数 /t7f5mA  
built-in control of the money supply 货币供应的内在调节功能 9DM,,h<`  
built-in stabilizer 内在稳定因素；内在稳定措施 hbvcIGaT  
bulk buying 大宗采购；大批购买 !DSm[Z 1  
bulk transfer 大额股票转名
TB.>?*<n]  
bull 看好股市者；“好友”；买空投机者 'SlZ-SdR  
bull bond 牛债券 `JiWS
 
bull market 牛市；升市；旺市；多头市场 ^ J MG'@x  
bull position 长仓 FI?J8a   
bullion broker 金银经纪 2Ah
fQ%Y=  
bullion market 金银市场 wn.6l `  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 h~9P34m  
buoy up 上升 cf"&22TQ+Z  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 5j]!r  
buoyant market 市况活跃 U*Y]cohh  
bursary 助学金；补助金 p~8O6h@J  
business 商业；业务 c,;VnZ 9wC  
business address 营业地址 xcmg3:s  
business association 业务协会 \ZV>5N3hS  
business bank account 银行营业户口 3'0
vLi  
business concession 特许经营权 wS9V@  
business cycle 商业周期；经济周期；商业循环 w8Z#]kRv
 
business day 营业日；交易日 8M,o)oH  
business expenses 营业开支；营业费用 F5cNF5  
business for profit 牟利业务 hLZfArq}  
business hour 营业时间 l]wLQqoO  
business income 营业收入 -o"b$[sf=Z  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 0vSPeZ  
business of exchange currencies 货币兑换业务 ^ /G ;  
business of taking deposits 接受存款业务 Pi?G:IF  
business plan 业务计划 svEe@Kt`  
business record 业务记录 7"aN7Q+EbI  
business recovery 业务重整 |?^qsnB  
business registration application form 商业登记申请表 }ixCbuD  
business registration certificate 商业登记证 Qu'#~#L`  
business registration fee 商业登记费 GEVDXx>@  
business registration inspector 商业登记督察 *?1\S^7R  
business registration number 商业登记号码 vO9=CCxvq  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 >S}X)4  
Business Registration Officer 商业登记主任 H6K8.  
business sector 商界 hV,T889'  
business sentiment 营商意欲 PbvA~gm  
business taxation 商业课税 ZaY|v-  
business turnover 营业额 MLTS <pW/  
business undertaking 商业经营 GQYn |vm  
business-friendly 方便商界；有利营商；利于商界运作 <aaT,J8%[  
buy 买入 fCY??su*   
buy low and sell high 低价买入而高价卖出 nPI$<yW7F  
buy order 买盘 d\3 %5 Y  
buyer's market 买家市场 7
\g#'#K  
buyer's price 买价；买方出价 Y{dX[^[  
buy-in 补进；补仓 9@"pR;X@  
buying rate 买入价；买入汇率