[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 J-fU,*Bk  
break clause 终止条款；中断条款 I0O)MR<  
breakdown 分成细目；明细表；分类细帐；分项数字 x
ZS  
break-even 收支平衡；收支相抵；损益两平 Jug1Va<^c  
break-even point 收支平衡点；损益平衡点 J1"u,HF*(  
Bretton Woods Agreement 《布雷顿森林协定》 O'm&S?>  
Bretton Woods System 布雷顿森林制度 [}lv!KmzW  
brief fee 诉讼费；承办费 ^k^%w/fo  
broad definition of money supply 广义货币供应 I]Wb\&$  
broker 经纪 I_#)>%H  
brokerage 经纪费；经纪佣金 #>~$`Sg  
brokerage charges 经纪费；经纪佣金 "C=HBJdYB5  
brokerage house 经纪行 LjXtOF  
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〕 jRB:o?S  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 7=T0Sa*;  
broker's firm 经纪行 &)fPz-s  
broker's representative 经纪代表 ClVMZ  
brought to credit 入帐 C(iA G  
Brussels Stock Exchange 布鲁塞尔证券交易所 IwFg1\>  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 J;"XRE[%5  
bucketing “对敲”；利用顾客资金买空卖空 1 EC
0wX  
bucketing offence “对敲”罪行 Cj5M  
budget 财政预算案；预算 xvp{F9~qT  
budget booklet 预算案小册 j@kBCzX  
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〕 q97Dn[>3  
Budget Concluding Speech 《财政预算案总结演词》 <`|}bt  
budget cycle 财政预算案编制周期 o?p) V^7  
Budget Day 财政预算案发表日 0<v~J9i  
budget debate 财政预算案辩论 c!Pi)  
budget deficit 财政预算赤字 aQFYSl  
budget exercise 财政预算案编制工作 LUo3y'  
budget guideline 财政预算案准则；财政预算案指引 hUA3(!0)  
budget guideline ratio 财政预算案准则比率 sd8o&6  
budget proposal 财政预算案建议 8CA4gnh  
budget revenue 财政预算案收入 5/P?@`/eT  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 z^}T = $&  
Budget Speech 《财政预算案演词》 4ItXZo  
budget strategy 财政预算策略 %7 J  
budget surplus 财政预算盈余 W11_MTIU  
budgetary and cost control 预算与成本管制 !k<+-Lf:2  
budgetary criterion 开支预算准则 1P2%n[y  
budgetary deficit 财政预算赤字 yg\A&0I  
budgetary guideline 财政预算指引 tinN$o Xy  
budgetary implication 财政预算的影响 A%+~   
budgetary innovation 财政预算新措施 f RrHWE+  
budgetary management 财政预算管理 Sk;IAp#X9  
budgetary policy 财政预算政策 >%[(C*Cks  
budgetary position 财政预算状况 C(,s_Ks  
budgetary strategy 财政预算策略 }clFaT>m?  
budgetary system 财政预算制度 7 )_0jp~2  
budgeted cost 预算成本 &nz1[,  
budgeted for surplus 预算盈余  )b!q  
building cost index 建造成本指数 $AsM 9D<BE  
built-in control of the money supply 货币供应的内在调节功能 ;xth#j  
built-in stabilizer 内在稳定因素；内在稳定措施 )2
^OBfl7  
bulk buying 大宗采购；大批购买 % ],.?TS2V  
bulk transfer 大额股票转名 S~6<'N&[  
bull 看好股市者；“好友”；买空投机者 j*xens$ )  
bull bond 牛债券 B[$KnQM9Y  
bull market 牛市；升市；旺市；多头市场 ?LNwr[C0  
bull position 长仓 Xd|5{  
bullion broker 金银经纪 8~2A"<{ub  
bullion market 金银市场 C|!E'8Rw  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 AQ0L9

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buoy up 上升 u:,B"!  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 {v`wQM[  
buoyant market 市况活跃 lsio\ $  
bursary 助学金；补助金 9m6w.:S  
business 商业；业务 m,up37-{  
business address 营业地址 Q?1 KxD!  
business association 业务协会 UNY>Q7  
business bank account 银行营业户口 ut\9@>*J=Q  
business concession 特许经营权 }qlz^s  
business cycle 商业周期；经济周期；商业循环 `H+Eo<U  
business day 营业日；交易日 h/_z QR-  
business expenses 营业开支；营业费用 A>k+ 4|f  
business for profit 牟利业务 WMUw5h  
business hour 营业时间 0q`'65 lx  
business income 营业收入 n$=n:$`q  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 M6X f}>  
business of exchange currencies 货币兑换业务 eq4<   
business of taking deposits 接受存款业务 <M\Z}2d  
business plan 业务计划 #x%O0  
business record 业务记录 RNt3az  
business recovery 业务重整 ,bH  
business registration application form 商业登记申请表 )m)>k` 0  
business registration certificate 商业登记证 ^WD[>E~  
business registration fee 商业登记费 \h0e09& I  
business registration inspector 商业登记督察 :nXBw%0x  
business registration number 商业登记号码 <XLATS8Y  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 b?y1cxTT  
Business Registration Officer 商业登记主任 H"&N<"hw  
business sector 商界 #o^E1cI  
business sentiment 营商意欲 G3OQbqn  
business taxation 商业课税 j5/H#_.  
business turnover 营业额 km|~DkJ\a`  
business undertaking 商业经营 fi,=z  
business-friendly 方便商界；有利营商；利于商界运作 0`qq"j[6a  
buy 买入 .#Sd|C]R7  
buy low and sell high 低价买入而高价卖出 ^~Ar  
buy order 买盘 I'yhxym
Z;  
buyer's market 买家市场 "thu@~aC  
buyer's price 买价；买方出价 g@EKJFjl  
buy-in 补进；补仓 hi ]+D= S  
buying rate 买入价；买入汇率