[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 ~,1X>N"
  
break clause 终止条款；中断条款 NO1]JpR  
breakdown 分成细目；明细表；分类细帐；分项数字 P^+>QJ1  
break-even 收支平衡；收支相抵；损益两平 * OFT)S  
break-even point 收支平衡点；损益平衡点  1uzfV)  
Bretton Woods Agreement 《布雷顿森林协定》 $7g(-W  
Bretton Woods System 布雷顿森林制度 ;yrcH+I$_  
brief fee 诉讼费；承办费 9j9?;3;  
broad definition of money supply 广义货币供应 +Q&@2 oY"  
broker 经纪 {a%cU[q  
brokerage 经纪费；经纪佣金 |8ZAE%/d  
brokerage charges 经纪费；经纪佣金 u{G6xuPWf  
brokerage house 经纪行 ?id^v 7d  
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〕 Pfy;/}u^c  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 @Q5^Q'!  
broker's firm 经纪行 "<b84?V5  
broker's representative 经纪代表 JD lIf  
brought to credit 入帐 K?WqA
VK  
Brussels Stock Exchange 布鲁塞尔证券交易所 i?9Lf  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 Zwl?*t\D  
bucketing “对敲”；利用顾客资金买空卖空 X/"H+l  
bucketing offence “对敲”罪行 Id1[}B-T  
budget 财政预算案；预算 AlV2tffY^  
budget booklet 预算案小册 |V]E8Qt  
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〕 2V 'Tt3  
Budget Concluding Speech 《财政预算案总结演词》 !{\c`Z<#  
budget cycle 财政预算案编制周期 ]ORat.*0[T  
Budget Day 财政预算案发表日 {'[1I_3  
budget debate 财政预算案辩论 H8U*oLlc  
budget deficit 财政预算赤字 qxh\umm+2  
budget exercise 财政预算案编制工作 I`1=VC]^8  
budget guideline 财政预算案准则；财政预算案指引 4 -W?u51"  
budget guideline ratio 财政预算案准则比率 & 2^V<(19  
budget proposal 财政预算案建议 af{K4:I  
budget revenue 财政预算案收入 oQO3:2
a  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 ~46ed3eGzi  
Budget Speech 《财政预算案演词》 so?1 lG  
budget strategy 财政预算策略 Uy=eHwU?J  
budget surplus 财政预算盈余 un=)k;oh  
budgetary and cost control 预算与成本管制 Joj
8'  
budgetary criterion 开支预算准则 g?wogCs5  
budgetary deficit 财政预算赤字 @"0qS:s]X  
budgetary guideline 财政预算指引 I&0
yUhn  
budgetary implication 财政预算的影响 Oylw
,*%  
budgetary innovation 财政预算新措施 #'oK
krl  
budgetary management 财政预算管理 hBw~l?G  
budgetary policy 财政预算政策 __[q`  
budgetary position 财政预算状况 c$;enAf@  
budgetary strategy 财政预算策略 X:5*LB\/v  
budgetary system 财政预算制度 !JA63  
budgeted cost 预算成本 oY: "nE  
budgeted for surplus 预算盈余 glpdYg *  
building cost index 建造成本指数 `{":*V   
built-in control of the money supply 货币供应的内在调节功能 'M{_S  
built-in stabilizer 内在稳定因素；内在稳定措施 WM g^W(  
bulk buying 大宗采购；大批购买 s+11) ~  
bulk transfer 大额股票转名 W` V  
bull 看好股市者；“好友”；买空投机者 49D*U5o  
bull bond 牛债券 h2]Od(^[  
bull market 牛市；升市；旺市；多头市场 zb(u?U  
bull position 长仓 `JCC-\9T_  
bullion broker 金银经纪 Qt$Q/<8U  
bullion market 金银市场 "%Ak[04'  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 }e$);A|  
buoy up 上升 2},}R'aR  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 rX[R`,`>Z[  
buoyant market 市况活跃 RVe3@|9(G  
bursary 助学金；补助金 rv%Xvs B  
business 商业；业务 *V/SI E*8  
business address 营业地址 JC-L 80-  
business association 业务协会 n8 Fi?/  
business bank account 银行营业户口 LY MfoXp  
business concession 特许经营权 ;L7<mU  
business cycle 商业周期；经济周期；商业循环 Z3d&I]Tf  
business day 营业日；交易日 T+fU+GLD  
business expenses 营业开支；营业费用 <tNx*ce5  
business for profit 牟利业务 aw`mB,5U  
business hour 营业时间 qJ!xhf1  
business income 营业收入 C~B ^sG@;  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 q$K~BgFzpZ  
business of exchange currencies 货币兑换业务 S@_GjCpn
 
business of taking deposits 接受存款业务 LY Kepk  
business plan 业务计划 = ~yh[@R)  
business record 业务记录 dNR4h  
business recovery 业务重整 O_033&  
business registration application form 商业登记申请表 K;Ktx>Z/  
business registration certificate 商业登记证 r|(Lb'k  
business registration fee 商业登记费 l"Css~^  
business registration inspector 商业登记督察 %$08*bAtB7  
business registration number 商业登记号码 1g
@kHq  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 R~b$7jpd  
Business Registration Officer 商业登记主任 +MEWAW[}^  
business sector 商界 S=o/n4@}  
business sentiment 营商意欲 C5m*pGImG  
business taxation 商业课税 `i
s6\RH  
business turnover 营业额 QwiC2}/  
business undertaking 商业经营 ,70|I{,Km  
business-friendly 方便商界；有利营商；利于商界运作 z')'8155  
buy 买入 22GtTENd1h  
buy low and sell high 低价买入而高价卖出 e&:fzO<~I  
buy order 买盘 _ Nd\Cm  
buyer's market 买家市场 607#d):Y  
buyer's price 买价；买方出价 4):\,>%pK  
buy-in 补进；补仓 (\G~S 4  
buying rate 买入价；买入汇率