[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 mO0a: i!  
break clause 终止条款；中断条款 CWx_9b zk  
breakdown 分成细目；明细表；分类细帐；分项数字 0J5IO|1M  
break-even 收支平衡；收支相抵；损益两平 h5p,BRtu  
break-even point 收支平衡点；损益平衡点 c[zaYcbl  
Bretton Woods Agreement 《布雷顿森林协定》 K=Y{iH
n  
Bretton Woods System 布雷顿森林制度 J=7<dEm&  
brief fee 诉讼费；承办费 NxzRVsNF  
broad definition of money supply 广义货币供应 {I p)%uR  
broker 经纪 I>n2# -8  
brokerage 经纪费；经纪佣金 Fb^f`UI  
brokerage charges 经纪费；经纪佣金 yTpvKCC  
brokerage house 经纪行 Q~#[_Upkc  
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〕 Y. 1dk  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 &?(472<f**  
broker's firm 经纪行 T.B}k`$  
broker's representative 经纪代表 ?<h|Q~JH  
brought to credit 入帐 > a"4aYj  
Brussels Stock Exchange 布鲁塞尔证券交易所 dePI&z:  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》
FtmI\,  
bucketing “对敲”；利用顾客资金买空卖空 =qy{8MsjA  
bucketing offence “对敲”罪行 iD`>Bt7gD  
budget 财政预算案；预算 68YJ@(iS  
budget booklet 预算案小册 yIG*  
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〕 Y1s3>`  
Budget Concluding Speech 《财政预算案总结演词》 ;UoXj+Z  
budget cycle 财政预算案编制周期 -gR }^D  
Budget Day 财政预算案发表日 wfY]J
0l  
budget debate 财政预算案辩论 3lo.YLP^  
budget deficit 财政预算赤字 Z rm!,qs  
budget exercise 财政预算案编制工作 .In8!hjYy4  
budget guideline 财政预算案准则；财政预算案指引 y - Ge"mY  
budget guideline ratio 财政预算案准则比率 5l,Q=V^@l  
budget proposal 财政预算案建议 b]XDfe  
budget revenue 财政预算案收入 Qu6Q)dZ<  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 <F#/wU^9  
Budget Speech 《财政预算案演词》 e_z"<yq  
budget strategy 财政预算策略 le.(KgRS4  
budget surplus 财政预算盈余 n&;-rj^qq  
budgetary and cost control 预算与成本管制 ^_o9%)RL(  
budgetary criterion 开支预算准则 ;&?l1Vu  
budgetary deficit 财政预算赤字 a]
nyZdt`  
budgetary guideline 财政预算指引 0$e]?]X6  
budgetary implication 财政预算的影响 ~vv\A5O[|  
budgetary innovation 财政预算新措施 +:m'a5D
m  
budgetary management 财政预算管理 wML5T+  
budgetary policy 财政预算政策 I$vM )+v=  
budgetary position 财政预算状况 Mg^.~8\de  
budgetary strategy 财政预算策略 ~G#^kNme  
budgetary system 财政预算制度 GFmVR2z_+  
budgeted cost 预算成本 `|
d&ta[{  
budgeted for surplus 预算盈余 J2P5<  
building cost index 建造成本指数 /m+q!yi &  
built-in control of the money supply 货币供应的内在调节功能 o])2_e5  
built-in stabilizer 内在稳定因素；内在稳定措施 (%^Bp\.02!  
bulk buying 大宗采购；大批购买 +'f38D*  
bulk transfer 大额股票转名 {nl 4(2$  
bull 看好股市者；“好友”；买空投机者 o;<oXv  
bull bond 牛债券 f[$9k}.  
bull market 牛市；升市；旺市；多头市场 `Z!NOC  
bull position 长仓 "J( 7fL$!  
bullion broker 金银经纪 ?iQA>P9B  
bullion market 金银市场 {8as _  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 '@Q aeFm  
buoy up 上升 {S;/+X,  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 ~IP3~m D  
buoyant market 市况活跃 {Kh u'c  
bursary 助学金；补助金 o N/T>&d  
business 商业；业务 |e#ea~/b  
business address 营业地址 tE>hj:p  
business association 业务协会 v\gCgx=%j  
business bank account 银行营业户口 P0N%77p>"  
business concession 特许经营权 U3zwC5}BN  
business cycle 商业周期；经济周期；商业循环 )s';m$  
business day 营业日；交易日 B\z4o\am%  
business expenses 营业开支；营业费用 v4V|j<R  
business for profit 牟利业务 l<l6Ey(  
business hour 营业时间 =5yI>A0  
business income 营业收入 
USrg,A  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 h0)Wy>B=,  
business of exchange currencies 货币兑换业务 !b+/zXp3I
 
business of taking deposits 接受存款业务 ctg[C$<q|  
business plan 业务计划 2rK <U
PIq  
business record 业务记录 hiN6]jL|O  
business recovery 业务重整 8`/nk`;  
business registration application form 商业登记申请表 Uhz<B #tj  
business registration certificate 商业登记证 HBc^[fJ^-  
business registration fee 商业登记费 D; 0iNcit  
business registration inspector 商业登记督察
Vgh_F8G!V  
business registration number 商业登记号码 k_c8\::p#  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 '[h|f  
Business Registration Officer 商业登记主任 8yDu(.Q  
business sector 商界 kN )m"}gX  
business sentiment 营商意欲 (|PxR#{l<  
business taxation 商业课税 {t;{={$  
business turnover 营业额 4Fr\=TX  
business undertaking 商业经营 Yy"05V.  
business-friendly 方便商界；有利营商；利于商界运作 <Eo;CaaF/  
buy 买入 N?'V,p 0=  
buy low and sell high 低价买入而高价卖出 p7A&r:qq#  
buy order 买盘 )D:I@`
*  
buyer's market 买家市场 fi2@`37PM  
buyer's price 买价；买方出价 wER>a (  
buy-in 补进；补仓 4D`T_l  
buying rate 买入价；买入汇率