[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 71JM [2  
break clause 终止条款；中断条款 GU:r vS!  
breakdown 分成细目；明细表；分类细帐；分项数字 )!'Fa_$ e  
break-even 收支平衡；收支相抵；损益两平 @47[vhE  
break-even point 收支平衡点；损益平衡点 (
Nm}3p  
Bretton Woods Agreement 《布雷顿森林协定》 ;Fx')  
Bretton Woods System 布雷顿森林制度 Lhl$w'r  
brief fee 诉讼费；承办费 := ]sq}IN  
broad definition of money supply 广义货币供应 dDsjPM;2  
broker 经纪 cWgbd^J  
brokerage 经纪费；经纪佣金 6F@zCv"w  
brokerage charges 经纪费；经纪佣金 pESB Il  
brokerage house 经纪行 aQ32p4C  
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〕 $
,8CH)w  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 q"{Up
  
broker's firm 经纪行 ox!|)^`$_  
broker's representative 经纪代表 z\xiACIc  
brought to credit 入帐 +9F^F>mu  
Brussels Stock Exchange 布鲁塞尔证券交易所 [?Mc4uT{  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 N$N;Sw  
bucketing “对敲”；利用顾客资金买空卖空 fBHkLRFH  
bucketing offence “对敲”罪行 83{x"G3>  
budget 财政预算案；预算 >2]Eaw&W  
budget booklet 预算案小册  R4&|t  
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〕 l81&[  
Budget Concluding Speech 《财政预算案总结演词》 S4#A#a2J  
budget cycle 财政预算案编制周期 &&]"Y!r -  
Budget Day 财政预算案发表日 ~C}
(\8g  
budget debate 财政预算案辩论 kHt! S9r  
budget deficit 财政预算赤字 zAKq7'_=  
budget exercise 财政预算案编制工作 ?)Tz'9l  
budget guideline 财政预算案准则；财政预算案指引 >P<k[vF  
budget guideline ratio 财政预算案准则比率 v< 65(I>  
budget proposal 财政预算案建议 -&qRo0^3
 
budget revenue 财政预算案收入 k
A7~Yu5|  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 Y{%4F%Oy  
Budget Speech 《财政预算案演词》 7yMieUF  
budget strategy 财政预算策略 nu
 \  
budget surplus 财政预算盈余 *%ed;>6:Q  
budgetary and cost control 预算与成本管制 t!J";l  
budgetary criterion 开支预算准则 7bgnZ]r8t  
budgetary deficit 财政预算赤字 dAu^{1+2  
budgetary guideline 财政预算指引 {{^Mr)]5K  
budgetary implication 财政预算的影响 kGB#2J  
budgetary innovation 财政预算新措施 ?)A]q' O  
budgetary management 财政预算管理 NYSj^k;^(z  
budgetary policy 财政预算政策 3EbnZb  
budgetary position 财政预算状况 2 ||KP|5@  
budgetary strategy 财政预算策略 ;']vY  
budgetary system 财政预算制度 9s;!iDFn  
budgeted cost 预算成本 m NUN6qVP~  
budgeted for surplus 预算盈余 C5
:dO\?O  
building cost index 建造成本指数 \j,v/C@c-  
built-in control of the money supply 货币供应的内在调节功能 yDCooX0  
built-in stabilizer 内在稳定因素；内在稳定措施 eEZ|nEU  
bulk buying 大宗采购；大批购买 *
eJhd w*  
bulk transfer 大额股票转名 afxj[;p!  
bull 看好股市者；“好友”；买空投机者 q;1VF;<"vH  
bull bond 牛债券 cc2d/<:  
bull market 牛市；升市；旺市；多头市场 n.Ur-ot  
bull position 长仓 Q9Y9{T  
bullion broker 金银经纪 "}]GQt< F  
bullion market 金银市场 /tId#/Y  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 Z4wrXss~  
buoy up 上升 pO-s@"j]  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 ?L<UOv7;t  
buoyant market 市况活跃 'T&=$9g7  
bursary 助学金；补助金 +P> A P&  
business 商业；业务 L]/\C{}k  
business address 营业地址 H
KEop  
business association 业务协会 >6.[i@RmWU  
business bank account 银行营业户口 Y\z^\k  
business concession 特许经营权 H 'WFORso[  
business cycle 商业周期；经济周期；商业循环 !T#8N7J
>  
business day 营业日；交易日 I:uQB!  
business expenses 营业开支；营业费用 2;Y@3d:z  
business for profit 牟利业务 Ovaj":L  
business hour 营业时间 a0V8 L+v(  
business income 营业收入 g|GvJ)VX  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 w]o:c(x@  
business of exchange currencies 货币兑换业务 &9RW9u "  
business of taking deposits 接受存款业务 /VhE<}OtH  
business plan 业务计划 C]\^B6l<  
business record 业务记录 .(MbP  
business recovery 业务重整 K-"HcH
uF  
business registration application form 商业登记申请表 )"pxry4v7J  
business registration certificate 商业登记证 8ACYuN\  
business registration fee 商业登记费 v)C:E9!|  
business registration inspector 商业登记督察 4t%:O4 3e  
business registration number 商业登记号码 W[1f]w3  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 ~kSnXJ
v  
Business Registration Officer 商业登记主任 QigoRB!z#9  
business sector 商界 = h<? /Krs  
business sentiment 营商意欲 C%95~\Ds  
business taxation 商业课税 !"Oj$c -  
business turnover 营业额 xu_XX#9?b  
business undertaking 商业经营 |ZST Y}RXA  
business-friendly 方便商界；有利营商；利于商界运作 _ RT"1"r  
buy 买入 !F7EAQn{(  
buy low and sell high 低价买入而高价卖出 Q[ 9rA  
buy order 买盘 [c KI
0  
buyer's market 买家市场 @T,H.#bL  
buyer's price 买价；买方出价 Oc"'ay(g  
buy-in 补进；补仓 >DL-Q\U  
buying rate 买入价；买入汇率