[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 c|<F8n  
break clause 终止条款；中断条款 2P:X_:`~[  
breakdown 分成细目；明细表；分类细帐；分项数字 (^yaAy#4  
break-even 收支平衡；收支相抵；损益两平 _`gF%
$]b  
break-even point 收支平衡点；损益平衡点  ]]p\1G  
Bretton Woods Agreement 《布雷顿森林协定》 ;"D}"nL  
Bretton Woods System 布雷顿森林制度 M8H hjoo  
brief fee 诉讼费；承办费 DT- .Gdb8  
broad definition of money supply 广义货币供应 /3)\^Pof  
broker 经纪 {/no YB<;  
brokerage 经纪费；经纪佣金 ]v<8l4p;  
brokerage charges 经纪费；经纪佣金 WSpF/Wwc  
brokerage house 经纪行  ]j0+4w  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 .qE  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 |>}CoR7  
broker's firm 经纪行 gb,ZN^3<-  
broker's representative 经纪代表 cK|Uwzifd  
brought to credit 入帐 P 0\`4Cr!  
Brussels Stock Exchange 布鲁塞尔证券交易所 TX5??o  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 4$^mLD$>  
bucketing “对敲”；利用顾客资金买空卖空 23Cv fP  
bucketing offence “对敲”罪行 <?A4/18K  
budget 财政预算案；预算 }/J"/
T  
budget booklet 预算案小册  Ht.P670  
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〕 K2*rqg  
Budget Concluding Speech 《财政预算案总结演词》 ^.J_w  
budget cycle 财政预算案编制周期 h`U-{VIrqi  
Budget Day 财政预算案发表日 Sk EI51]  
budget debate 财政预算案辩论 6EC',=)6R  
budget deficit 财政预算赤字 pbKmFweq  
budget exercise 财政预算案编制工作 i>S@C@~  
budget guideline 财政预算案准则；财政预算案指引 8K2@[TE=5  
budget guideline ratio 财政预算案准则比率 l]wfL;u  
budget proposal 财政预算案建议 =b66H]h?  
budget revenue 财政预算案收入 <IWg]AJT:  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 zgFL/a<  
Budget Speech 《财政预算案演词》 p+b/k2Q  
budget strategy 财政预算策略 .]E"w9~  
budget surplus 财政预算盈余 /- Gq`9Z  
budgetary and cost control 预算与成本管制
O+&;,R:  
budgetary criterion 开支预算准则 l!gX-U%-  
budgetary deficit 财政预算赤字 $mK;{9Z  
budgetary guideline 财政预算指引 NtGJpT4YX  
budgetary implication 财政预算的影响 nql 1I<I  
budgetary innovation 财政预算新措施 2RZa}  
budgetary management 财政预算管理 iUz?mt;k  
budgetary policy 财政预算政策 ]ovtH

.y  
budgetary position 财政预算状况 sm"Rp~[i  
budgetary strategy 财政预算策略 T}J)n5U}\  
budgetary system 财政预算制度 b81^756  
budgeted cost 预算成本 b7hICO-w  
budgeted for surplus 预算盈余 N?c~AEk9U  
building cost index 建造成本指数 Qz=e'H  
built-in control of the money supply 货币供应的内在调节功能 0(o2<d7  
built-in stabilizer 内在稳定因素；内在稳定措施 ;8=Bee4  
bulk buying 大宗采购；大批购买 Tf=1p1!3  
bulk transfer 大额股票转名 B _ J2Bf  
bull 看好股市者；“好友”；买空投机者 O-.G("  
bull bond 牛债券 sI6*.nR  
bull market 牛市；升市；旺市；多头市场 ~_0XG0oA  
bull position 长仓 n
Kd'5f1  
bullion broker 金银经纪 ADF<5#I  
bullion market 金银市场 0B[~j7EGO  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 'hu'}F{  
buoy up 上升 xjD$i'V+  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 4-HBXG9#/  
buoyant market 市况活跃 !d 4DTo  
bursary 助学金；补助金 "%Ief4  
business 商业；业务 kXdXyq  
business address 营业地址 VN09g&  
business association 业务协会 , 2
U  
business bank account 银行营业户口 9b6U]z,  
business concession 特许经营权 gcI<bY  
business cycle 商业周期；经济周期；商业循环 Mi NEf  
business day 营业日；交易日 )Ko~6.:5H  
business expenses 营业开支；营业费用 D?d
S/
agA  
business for profit 牟利业务 <8~c7kT'  
business hour 营业时间 L{1[:a)']B  
business income 营业收入 7}NvO"u  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 ;9#%E  
business of exchange currencies 货币兑换业务 @- 0mE_$[  
business of taking deposits 接受存款业务 [T9]q8"  
business plan 业务计划 N`d%4)|{  
business record 业务记录 !yi*Zt~  
business recovery 业务重整 KXz7l\1Gb  
business registration application form 商业登记申请表 ,Y| ;V  
business registration certificate 商业登记证 OW6dK#CFt  
business registration fee 商业登记费 1fV)tvU$  
business registration inspector 商业登记督察 1}Guhayy  
business registration number 商业登记号码 +t-_FbFh3D  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 -|u yJh  
Business Registration Officer 商业登记主任 $mf O:%  
business sector 商界 B^] Gv7-  
business sentiment 营商意欲 x8c>2w;6x^  
business taxation 商业课税 K[?@nl?,z  
business turnover 营业额 w`<{   
business undertaking 商业经营 *T}c{ /  
business-friendly 方便商界；有利营商；利于商界运作 uwi.Sg11  
buy 买入 6uUzky  
buy low and sell high 低价买入而高价卖出 zRgGSxn  
buy order 买盘 7wY0JS$fz  
buyer's market 买家市场 1:yil9.\*  
buyer's price 买价；买方出价 cM<08-:v  
buy-in 补进；补仓 ?b}e0C -a  
buying rate 买入价；买入汇率