[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 *]h`KxuO  
break clause 终止条款；中断条款 <BO)E(  
breakdown 分成细目；明细表；分类细帐；分项数字 rJa$9B*^  
break-even 收支平衡；收支相抵；损益两平 (ZL sB{r^  
break-even point 收支平衡点；损益平衡点 _;4 [Q1  
Bretton Woods Agreement 《布雷顿森林协定》 V
R  
Bretton Woods System 布雷顿森林制度 YPzU-:

3  
brief fee 诉讼费；承办费 urvduE  
broad definition of money supply 广义货币供应 U|HB=BP  
broker 经纪 wZ4t
CZA  
brokerage 经纪费；经纪佣金 }gkM^*$:%  
brokerage charges 经纪费；经纪佣金 11|Rdd+}  
brokerage house 经纪行 f5 0L,4,  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 ?88`fJ@tk?  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 *xE,sj+(  
broker's firm 经纪行 e(NL X`  
broker's representative 经纪代表 i/b'4o=8  
brought to credit 入帐 n!6Z]\8~$  
Brussels Stock Exchange 布鲁塞尔证券交易所 be e5  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 lNv".Y=l  
bucketing “对敲”；利用顾客资金买空卖空 [>^
PRs  
bucketing offence “对敲”罪行 saU]`w _Z*  
budget 财政预算案；预算 RNPbH
.  
budget booklet 预算案小册 `xiCm':  
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〕 Dfd-^ N!  
Budget Concluding Speech 《财政预算案总结演词》 }<PxWZ`,\  
budget cycle 财政预算案编制周期 ^1Xt]T`e  
Budget Day 财政预算案发表日 &20P,8@  
budget debate 财政预算案辩论 ?<Y+peu  
budget deficit 财政预算赤字 ~Ph\Sbp  
budget exercise 财政预算案编制工作 }pa9%BQI  
budget guideline 财政预算案准则；财政预算案指引 ,Rx{yf]k  
budget guideline ratio 财政预算案准则比率 *WE1;msr  
budget proposal 财政预算案建议 JbO ~n )%x  
budget revenue 财政预算案收入 QRLJ_W^&u  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 JlK M+UE:  
Budget Speech 《财政预算案演词》 @HBEt^!  
budget strategy 财政预算策略 ~^^ NHq  
budget surplus 财政预算盈余 mR8W]'gl.L  
budgetary and cost control 预算与成本管制 ](eN@Xi&@  
budgetary criterion 开支预算准则 KOg?FmD  
budgetary deficit 财政预算赤字 !;6Jng%  
budgetary guideline 财政预算指引 4wi(?  
budgetary implication 财政预算的影响 [ BT)l]  
budgetary innovation 财政预算新措施 577:u<Yt  
budgetary management 财政预算管理 @<M*qK1h  
budgetary policy 财政预算政策 - O"i3>C  
budgetary position 财政预算状况 ES<{4<Kpx  
budgetary strategy 财政预算策略 T@%m7|P  
budgetary system 财政预算制度 |wox1Wt|E  
budgeted cost 预算成本 g\GdkiI
j  
budgeted for surplus 预算盈余 qn"D#K'&(  
building cost index 建造成本指数 =e><z9hY  
built-in control of the money supply 货币供应的内在调节功能 O[9-:,B{w  
built-in stabilizer 内在稳定因素；内在稳定措施 :Vg}V"QR  
bulk buying 大宗采购；大批购买 55t\Bms{  
bulk transfer 大额股票转名 |3K)$.6~  
bull 看好股市者；“好友”；买空投机者 .+y>8h3{  
bull bond 牛债券 xt4)Ya  
bull market 牛市；升市；旺市；多头市场 -ng=l;  
bull position 长仓 Aa?I8sbc  
bullion broker 金银经纪 w(1Gi$Z(Q)  
bullion market 金银市场 91of~ffh  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 NZu)j["  
buoy up 上升 6|J'>)  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 Ufo>|A 6;$  
buoyant market 市况活跃 tvX>{-
M  
bursary 助学金；补助金 O3n_N6| q  
business 商业；业务 A>NsKWf{  
business address 营业地址 Je4Z(kj 0  
business association 业务协会 "0jJh^vk  
business bank account 银行营业户口 &X`u9 V  
business concession 特许经营权 f>$h@/-*  
business cycle 商业周期；经济周期；商业循环 oK+ WF  
business day 营业日；交易日 +Ra3bjl  
business expenses 营业开支；营业费用 RA a[t :|  
business for profit 牟利业务 1Q}mf!Y  
business hour 营业时间 @\(vX]  
business income 营业收入 I~'*$l
 
Business Manager [Companies Registry] 业务经理〔公司注册处〕 n,P5o_^:  
business of exchange currencies 货币兑换业务 R*1kR|*_)  
business of taking deposits 接受存款业务 3Dm8[o$Z  
business plan 业务计划 DhI>p0* T  
business record 业务记录 GR'Ti*Qi  
business recovery 业务重整 2aw&F Z?  
business registration application form 商业登记申请表 AF4?IH  
business registration certificate 商业登记证 K8^kJSF\  
business registration fee 商业登记费 A%Z)wz{  
business registration inspector 商业登记督察 h5|.Et  
business registration number 商业登记号码 -%IcYz
yA  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 ID}
;<[  
Business Registration Officer 商业登记主任 FM^9
}*  
business sector 商界 < /p8r  
business sentiment 营商意欲 i}TwOy<4s  
business taxation 商业课税 }bB`(B,m  
business turnover 营业额 X`zC^z}  
business undertaking 商业经营 N~=A  
business-friendly 方便商界；有利营商；利于商界运作 7N2\8kP  
buy 买入 OQlG+|  
buy low and sell high 低价买入而高价卖出 V7=SV:+1or  
buy order 买盘 $%c{06Oq(  
buyer's market 买家市场 0?bA$y  
buyer's price 买价；买方出价 }4%/pOi:f  
buy-in 补进；补仓 m8R=?U~!S  
buying rate 买入价；买入汇率