[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 K+TRt"W8&s  
break clause 终止条款；中断条款 ]$!-%pNv  
breakdown 分成细目；明细表；分类细帐；分项数字 [2~Et+r6g  
break-even 收支平衡；收支相抵；损益两平 z%(m:/N70  
break-even point 收支平衡点；损益平衡点 #g\O*oYaw  
Bretton Woods Agreement 《布雷顿森林协定》 4]u53`
 
Bretton Woods System 布雷顿森林制度 !]7Z) ,s  
brief fee 诉讼费；承办费 o X )r4H?  
broad definition of money supply 广义货币供应 _n@#Lufx  
broker 经纪 5X4; (Qj  
brokerage 经纪费；经纪佣金 |"?0H#  
brokerage charges 经纪费；经纪佣金 nJY#d;  
brokerage house 经纪行 )t{?7wy  
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〕 ?d0I*bs)7  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 i-~HT4iw  
broker's firm 经纪行 uj,YCJ8UZs  
broker's representative 经纪代表 6%~ Z^>`N  
brought to credit 入帐 r ,D T>  
Brussels Stock Exchange 布鲁塞尔证券交易所 .&=nP?ZPC6  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 .Ebg>j:\  
bucketing “对敲”；利用顾客资金买空卖空 R2yiExw<  
bucketing offence “对敲”罪行 9lNO
~8  
budget 财政预算案；预算 "detDB   
budget booklet 预算案小册 xX*I.saK  
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〕 5Jh=${  
Budget Concluding Speech 《财政预算案总结演词》 K[PH#dF5,x  
budget cycle 财政预算案编制周期 qasbK:}  
Budget Day 财政预算案发表日 2Kovvh y#  
budget debate 财政预算案辩论 pca `nN!  
budget deficit 财政预算赤字 t J N;WK.6  
budget exercise 财政预算案编制工作 _so\h.lt  
budget guideline 财政预算案准则；财政预算案指引 Lqq RuKi  
budget guideline ratio 财政预算案准则比率 r) ;U zd  
budget proposal 财政预算案建议 zBtlkBPu  
budget revenue 财政预算案收入 2'Cwx-_ G`  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 <0g.<n,  
Budget Speech 《财政预算案演词》 '`&gSL.1a@  
budget strategy 财政预算策略 {DJ!T  
budget surplus 财政预算盈余 ER<LP@3k  
budgetary and cost control 预算与成本管制 Z5/^pyc  
budgetary criterion 开支预算准则 X*hY?'Rp  
budgetary deficit 财政预算赤字 o8;>E>;  
budgetary guideline 财政预算指引 0+%{1JkJq  
budgetary implication 财政预算的影响 {fFZ%$  
budgetary innovation 财政预算新措施 / E}L%OvE  
budgetary management 财政预算管理 d,AEV_  
budgetary policy 财政预算政策 _[u&
}i  
budgetary position 财政预算状况 t>"UenJt-  
budgetary strategy 财政预算策略 ? XN=Er^
 
budgetary system 财政预算制度 `dekaRo  
budgeted cost 预算成本 }vzP\  
budgeted for surplus 预算盈余 z)p( l!  
building cost index 建造成本指数 hAX@|G.  
built-in control of the money supply 货币供应的内在调节功能 O?5uCh$H  
built-in stabilizer 内在稳定因素；内在稳定措施 KM li! .(b  
bulk buying 大宗采购；大批购买 6U~AKq"+f  
bulk transfer 大额股票转名 S^(OjS  
bull 看好股市者；“好友”；买空投机者 l{<+V)  
bull bond 牛债券 p)v|t/7  
bull market 牛市；升市；旺市；多头市场 s)C5u;3!  
bull position 长仓 l\g>@b  
bullion broker 金银经纪 1c8Nr&Jl  
bullion market 金银市场 dZ}gf}.v  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 @i2"+_}*  
buoy up 上升 }zC9;R(E  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 =f0qih5.4  
buoyant market 市况活跃 Wd"<u2  
bursary 助学金；补助金 -E{D'X  
business 商业；业务 " E+V>V+  
business address 营业地址 Nc;cb  
business association 业务协会 Rr#Zcs!G  
business bank account 银行营业户口 ~+DPq|-O  
business concession 特许经营权 X)7_@,7  
business cycle 商业周期；经济周期；商业循环 DS;,@$N_N  
business day 营业日；交易日 1%Hc/N-  
business expenses 营业开支；营业费用 3{c6)vR2  
business for profit 牟利业务 h [*/Tnr  
business hour 营业时间 R(p`H}^  
business income 营业收入 3 UUOB.  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 NzS(,F  
business of exchange currencies 货币兑换业务 ]M3V]
m  
business of taking deposits 接受存款业务 D!7-(3R  
business plan 业务计划 #<h//<  
business record 业务记录 -)N,HAM>  
business recovery 业务重整 F(h jP  
business registration application form 商业登记申请表 3Ye{a<ckK  
business registration certificate 商业登记证 %M)LC>c  
business registration fee 商业登记费 "06t"u<%  
business registration inspector 商业登记督察 Iu"7  
business registration number 商业登记号码 rfo7\'yk  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 7)Cn 4{B6  
Business Registration Officer 商业登记主任 suOWmq Ls  
business sector 商界 xhcFZTj/(  
business sentiment 营商意欲 2F7(Y)  
business taxation 商业课税 YMS ZcI  
business turnover 营业额 Q Ev7k  
business undertaking 商业经营 s#Ayl]8r  
business-friendly 方便商界；有利营商；利于商界运作 w?#s)z4}g  
buy 买入 P{m(.EC_  
buy low and sell high 低价买入而高价卖出 ?iXN..6x  
buy order 买盘 3uXRS,C  
buyer's market 买家市场 w'uB&z4'  
buyer's price 买价；买方出价 N 2XL5<  
buy-in 补进；补仓 XXDLbT'J  
buying rate 买入价；买入汇率