[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 8|rlP  
break clause 终止条款；中断条款 ,v(ikPzd  
breakdown 分成细目；明细表；分类细帐；分项数字 l/bZE.GJ  
break-even 收支平衡；收支相抵；损益两平 ,uS}wJAX  
break-even point 收支平衡点；损益平衡点 kT&GsR/  
Bretton Woods Agreement 《布雷顿森林协定》 2Vg+Aly4D  
Bretton Woods System 布雷顿森林制度 _;G|3>5u  
brief fee 诉讼费；承办费 .WW|v  
broad definition of money supply 广义货币供应 vt}A6mF  
broker 经纪 s%)>O{{)  
brokerage 经纪费；经纪佣金 2
!}rHw  
brokerage charges 经纪费；经纪佣金 Z]^O=kX 7k  
brokerage house 经纪行 Qh4Z{c@  
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〕 r7*'s  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 +InFv"wt  
broker's firm 经纪行 $eh>.c'&]  
broker's representative 经纪代表 .OD{^Kq2  
brought to credit 入帐 l`*R !\  
Brussels Stock Exchange 布鲁塞尔证券交易所 _MUSXB'  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 ~
"WN4  
bucketing “对敲”；利用顾客资金买空卖空 q]m$%>  
bucketing offence “对敲”罪行 EBplr ,  
budget 财政预算案；预算 2sT\+C&H  
budget booklet 预算案小册 Ba;tEF{X  
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〕 ef -PlGn  
Budget Concluding Speech 《财政预算案总结演词》 6 kAXE\T  
budget cycle 财政预算案编制周期 h7
>`:~  
Budget Day 财政预算案发表日 l~GcD  
budget debate 财政预算案辩论 ,a} vx"~  
budget deficit 财政预算赤字 lhJZPnx~  
budget exercise 财政预算案编制工作 ')j@OO3  
budget guideline 财政预算案准则；财政预算案指引 -&r A<j  
budget guideline ratio 财政预算案准则比率 6ieP` bct  
budget proposal 财政预算案建议 7By&cdl  
budget revenue 财政预算案收入 }<G#bh6;Q  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 ~*ll,<L:  
Budget Speech 《财政预算案演词》 SR {KL#NC  
budget strategy 财政预算策略 YRJw,xl  
budget surplus 财政预算盈余 |(rTz!!-  
budgetary and cost control 预算与成本管制 gJu
A*^  
budgetary criterion 开支预算准则 CWM_J9f  
budgetary deficit 财政预算赤字 9K_p4 mq  
budgetary guideline 财政预算指引 Z=>#|pW,)  
budgetary implication 财政预算的影响 A$o?_  
budgetary innovation 财政预算新措施 xX{gm'3UYa  
budgetary management 财政预算管理 $oH?7sj  
budgetary policy 财政预算政策 EnXTL]=0S  
budgetary position 财政预算状况 2k"!o~s^  
budgetary strategy 财政预算策略 # ,27,#  
budgetary system 财政预算制度 _w49 @9?  
budgeted cost 预算成本 ]jwF[D  
budgeted for surplus 预算盈余 ,$;pLjo6  
building cost index 建造成本指数 %n>*jFC  
built-in control of the money supply 货币供应的内在调节功能 ^EmI;ks  
built-in stabilizer 内在稳定因素；内在稳定措施 DsF<P@O6  
bulk buying 大宗采购；大批购买 % PxJnMb?  
bulk transfer 大额股票转名 ^Euqy,8}  
bull 看好股市者；“好友”；买空投机者 Y@[Dy  
bull bond 牛债券 /FA0(< -}  
bull market 牛市；升市；旺市；多头市场 i?CXDuL  
bull position 长仓 E=8$*YUW(g  
bullion broker 金银经纪 2$gOe^ &  
bullion market 金银市场 Ce_
ES.  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 Tjza3M  
buoy up 上升 eh}{\P  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 jsnk*>j  
buoyant market 市况活跃 uvj`r5ei  
bursary 助学金；补助金 5$L=l  
business 商业；业务 o-%DL*^5  
business address 营业地址 YV
B\9{H?  
business association 业务协会 @If ^5s;z  
business bank account 银行营业户口 rP7f~"L  
business concession 特许经营权 k\wI^D  
business cycle 商业周期；经济周期；商业循环 q~*>
 
business day 营业日；交易日 O#S27.  
business expenses 营业开支；营业费用 u}I\!-EX!v  
business for profit 牟利业务 lq\/E`fc`  
business hour 营业时间 O%?d0K  
business income 营业收入 @` Foy  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 b6A]/290x  
business of exchange currencies 货币兑换业务 gl~>MasV&  
business of taking deposits 接受存款业务 V?"SrXN>  
business plan 业务计划 Q7@.WG5  
business record 业务记录 >@9>bI+Q  
business recovery 业务重整 T`.RP&2/d  
business registration application form 商业登记申请表 yUzpl[*e^o  
business registration certificate 商业登记证 6`Af2Y_  
business registration fee 商业登记费 j^'op|l  
business registration inspector 商业登记督察 Pf?y!dK<  
business registration number 商业登记号码 l d4#jV ei  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 sM$g
fFx  
Business Registration Officer 商业登记主任 XF 8$D  
business sector 商界 ?Wz rv&E2  
business sentiment 营商意欲 N++ jI(  
business taxation 商业课税 C|W\qXCqu  
business turnover 营业额 jLu`DKB  
business undertaking 商业经营 1rmK#ld"=Z  
business-friendly 方便商界；有利营商；利于商界运作 _@Le MNv  
buy 买入 iI(7{$y  
buy low and sell high 低价买入而高价卖出 uNSbAw3  
buy order 买盘 Ysz&/ ry  
buyer's market 买家市场 5??\[C^"}  
buyer's price 买价；买方出价 0kdPr:B Q0  
buy-in 补进；补仓 qFD#D_O6  
buying rate 买入价；买入汇率