[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 $/ "+t.ir3  
break clause 终止条款；中断条款 1J1Jp|j.  
breakdown 分成细目；明细表；分类细帐；分项数字 Hk+44  
break-even 收支平衡；收支相抵；损益两平 V0m1>{  
break-even point 收支平衡点；损益平衡点 DZL(G [  
Bretton Woods Agreement 《布雷顿森林协定》 2|\mBP`ok  
Bretton Woods System 布雷顿森林制度 >F^$ ' b]  
brief fee 诉讼费；承办费 yn ofDGAf  
broad definition of money supply 广义货币供应 cd,'37pZ  
broker 经纪 `f}ZAX  
brokerage 经纪费；经纪佣金 B/3~[ '  
brokerage charges 经纪费；经纪佣金 5K9W5hA:D  
brokerage house 经纪行 p&Nav,9x  
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〕 9nQyPb6  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 9Oj b~  
broker's firm 经纪行 vh"';L_*37  
broker's representative 经纪代表 W:n\,P  
brought to credit 入帐 i/ o  
Brussels Stock Exchange 布鲁塞尔证券交易所 @>U9CL"  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 }` `oojz  
bucketing “对敲”；利用顾客资金买空卖空 b?0WA.[{  
bucketing offence “对敲”罪行 } -4p8Zt  
budget 财政预算案；预算 8bMw.u=F  
budget booklet 预算案小册 yD3vq}U!  
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〕 M6cybEk`  
Budget Concluding Speech 《财政预算案总结演词》 PC@HNto{  
budget cycle 财政预算案编制周期 Bz,D4E$  
Budget Day 财政预算案发表日 J%ws-A?6rN  
budget debate 财政预算案辩论 @.cord`  
budget deficit 财政预算赤字 Kg2@]J9m  
budget exercise 财政预算案编制工作 *tZ3?X[b  
budget guideline 财政预算案准则；财政预算案指引 #|769=1  
budget guideline ratio 财政预算案准则比率 PNLlJlYlP  
budget proposal 财政预算案建议 <F_w4!  
budget revenue 财政预算案收入 o>]w76A^(  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 w0js_P-uv  
Budget Speech 《财政预算案演词》 D.AiqO<z  
budget strategy 财政预算策略 P >0S ZP  
budget surplus 财政预算盈余 W{ozZuo  
budgetary and cost control 预算与成本管制 < :eKXH2  
budgetary criterion 开支预算准则 /-<]v3J  
budgetary deficit 财政预算赤字 nC/T$ #G  
budgetary guideline 财政预算指引 Jnt r"a-4  
budgetary implication 财政预算的影响 4mBM5Tv  
budgetary innovation 财政预算新措施 (ce)A,;  
budgetary management 财政预算管理 b,HXD~=  
budgetary policy 财政预算政策 ,trh)ZZYW|  
budgetary position 财政预算状况 rf$[8d  
budgetary strategy 财政预算策略 %E,-dw  
budgetary system 财政预算制度 O{]}{Ss  
budgeted cost 预算成本 0~<t :q!  
budgeted for surplus 预算盈余 K24y;968  
building cost index 建造成本指数 Dh{P23}  
built-in control of the money supply 货币供应的内在调节功能 IMSm  
built-in stabilizer 内在稳定因素；内在稳定措施 . VI #  
bulk buying 大宗采购；大批购买 &n6 |L8  
bulk transfer 大额股票转名 /KvpJ4  
bull 看好股市者；“好友”；买空投机者 F+xMXBD@>*  
bull bond 牛债券 T^xp2cZ  
bull market 牛市；升市；旺市；多头市场 =8r,-3lC;  
bull position 长仓 r Z5eXew6  
bullion broker 金银经纪 f}FJR6V O  
bullion market 金银市场 &:+_{nc,  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 T?
__  
buoy up 上升 E h_[8:dK  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 @izS_I,  
buoyant market 市况活跃 ;NJM3g0I  
bursary 助学金；补助金 g=v[@{9Pw  
business 商业；业务 gA
i}"};  
business address 营业地址 WWTJ%Rd|  
business association 业务协会 9*|An  
business bank account 银行营业户口 =(k0^#++G  
business concession 特许经营权 gY=+G6;=<  
business cycle 商业周期；经济周期；商业循环 JR_c]AQYu  
business day 营业日；交易日 }>j1j^c1='  
business expenses 营业开支；营业费用 8>:2li  
business for profit 牟利业务 v:j4#pEWD  
business hour 营业时间 ^h|'\-d\  
business income 营业收入 RzSN,bLR  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 \=~<I  
business of exchange currencies 货币兑换业务 JeCEj=_Z  
business of taking deposits 接受存款业务 WHF:>0B  
business plan 业务计划 aR;Q^YJ+a  
business record 业务记录 {la^useg[  
business recovery 业务重整 ?Z7C0u#wd  
business registration application form 商业登记申请表 &l|B>{4v  
business registration certificate 商业登记证 8i"{GGVC  
business registration fee 商业登记费 *X zUqK  
business registration inspector 商业登记督察 ~JT{!wcE}o  
business registration number 商业登记号码 <$9AP  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 E3KPJ`=!*"  
Business Registration Officer 商业登记主任 \J\1i=a-=  
business sector 商界 TT&!WbA-Hk  
business sentiment 营商意欲 p|bpE F=U  
business taxation 商业课税 G6Fg<g9:  
business turnover 营业额 qC|re!K  
business undertaking 商业经营 eZJOI1wNp  
business-friendly 方便商界；有利营商；利于商界运作 s^v,i CH{  
buy 买入 If#7SF)n'  
buy low and sell high 低价买入而高价卖出 XJ NKM~
 
buy order 买盘 1Q;`<=  
buyer's market 买家市场 & ='uAw  
buyer's price 买价；买方出价 02S(9^=  
buy-in 补进；补仓 {S&&X&A`v  
buying rate 买入价；买入汇率