[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 
x$QOOE]  
break clause 终止条款；中断条款 z\*ii<-@  
breakdown 分成细目；明细表；分类细帐；分项数字 ?w`uv9NUJ8  
break-even 收支平衡；收支相抵；损益两平 \|BtgT*$b  
break-even point 收支平衡点；损益平衡点 'IY?7+[  
Bretton Woods Agreement 《布雷顿森林协定》 {'l^{"GO"  
Bretton Woods System 布雷顿森林制度 fLA!oeq{&}  
brief fee 诉讼费；承办费 MLtfi{;LH  
broad definition of money supply 广义货币供应 4.$<o/M  
broker 经纪 , Bk mf|  
brokerage 经纪费；经纪佣金 8G`fSac`  
brokerage charges 经纪费；经纪佣金 rY4{,4V  
brokerage house 经纪行 B4
bC6$Lg  
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〕 3+@
p
  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 v3x_8n$C9  
broker's firm 经纪行 " |[w.`  
broker's representative 经纪代表 H{ p   
brought to credit 入帐 x* *]@v"g  
Brussels Stock Exchange 布鲁塞尔证券交易所 lO3$V JI  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 tPIT+1.]z  
bucketing “对敲”；利用顾客资金买空卖空 ^s\(2lB\F  
bucketing offence “对敲”罪行 75v 5/5zRn  
budget 财政预算案；预算 I7ZY9W(S  
budget booklet 预算案小册 f9W@!]LHJ  
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〕 e7T"?s  
Budget Concluding Speech 《财政预算案总结演词》 -"YQo  
budget cycle 财政预算案编制周期 jq yqOhb4  
Budget Day 财政预算案发表日 lCLz!k2di  
budget debate 财政预算案辩论 .xS3,O_[  
budget deficit 财政预算赤字 j$'L-kK+  
budget exercise 财政预算案编制工作  58\Rl  
budget guideline 财政预算案准则；财政预算案指引 FPE[}  
budget guideline ratio 财政预算案准则比率 /.9j$iK#  
budget proposal 财政预算案建议 -lV]((I&  
budget revenue 财政预算案收入 yoGe^gar  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 mYJ%gdTpo  
Budget Speech 《财政预算案演词》 
/kqW  
budget strategy 财政预算策略 Gl}[1<~o  
budget surplus 财政预算盈余 [g `9C!P-G  
budgetary and cost control 预算与成本管制 WF,<7mx=-  
budgetary criterion 开支预算准则 rCR?]1*Z  
budgetary deficit 财政预算赤字 j9)P3=s  
budgetary guideline 财政预算指引 j|gQe .,1  
budgetary implication 财政预算的影响 ) (unL`y  
budgetary innovation 财政预算新措施 ;wwhW|A  
budgetary management 财政预算管理 U??P  
budgetary policy 财政预算政策 p \A^kX^5  
budgetary position 财政预算状况 &b8Dy=#  
budgetary strategy 财政预算策略 4*'5EBa1  
budgetary system 财政预算制度 {G&*\5W
 
budgeted cost 预算成本 A;7p  
budgeted for surplus 预算盈余 fgIzT!fyz  
building cost index 建造成本指数 [[2Zcz:  
built-in control of the money supply 货币供应的内在调节功能 h}r*   
built-in stabilizer 内在稳定因素；内在稳定措施 <@6K(  
bulk buying 大宗采购；大批购买 )#n0~7 &  
bulk transfer 大额股票转名 ^ cpQ*Fz  
bull 看好股市者；“好友”；买空投机者 Wd#r-&!6j  
bull bond 牛债券 RAYDl=}  
bull market 牛市；升市；旺市；多头市场 j oDY   
bull position 长仓 /\34o{  
bullion broker 金银经纪 yqR2^wZ%r  
bullion market 金银市场 ;#$ 67G$  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 BOClMeA4  
buoy up 上升 #=C!Xx&  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 Q%)da)0:c  
buoyant market 市况活跃 ,<R/jHZP9  
bursary 助学金；补助金 xO?w8*d  
business 商业；业务 |YCGWJaci  
business address 营业地址 is}6cR  
business association 业务协会 {:BAh5e|  
business bank account 银行营业户口 %EkV-%o*  
business concession 特许经营权 l)tK/1 W  
business cycle 商业周期；经济周期；商业循环 !iUFD*~r~  
business day 营业日；交易日 f'&30lF  
business expenses 营业开支；营业费用 (3a]#`Q  
business for profit 牟利业务 dz@L}b*  
business hour 营业时间 LA &W@  
business income 营业收入 29{Ep  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 ?#~3%$>  
business of exchange currencies 货币兑换业务 aVkgE>  
business of taking deposits 接受存款业务 8CCd6)cG  
business plan 业务计划 Lt`d {s  
business record 业务记录 Xi"+{6  
business recovery 业务重整 2..b/  
business registration application form 商业登记申请表 JLgk?  
business registration certificate 商业登记证 q)0?aL  
business registration fee 商业登记费 ?^I\e{),c  
business registration inspector 商业登记督察 wJ#fmQXKJ5  
business registration number 商业登记号码 ,dn6z#pb+  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 mp]}-bR)  
Business Registration Officer 商业登记主任 YZ>L\  
business sector 商界 RhwqAok|lj  
business sentiment 营商意欲 D> Ij  
business taxation 商业课税 }]O* yFR{j  
business turnover 营业额 ^w]N#%k\H  
business undertaking 商业经营 fKEZlrw  
business-friendly 方便商界；有利营商；利于商界运作 n-ZOe]3  
buy 买入 m# y`  
buy low and sell high 低价买入而高价卖出 y[QQopy4:  
buy order 买盘 st~ 1[in  
buyer's market 买家市场 `|nCr  
buyer's price 买价；买方出价 ;QY UiR  
buy-in 补进；补仓 %#5\^4$z|N  
buying rate 买入价；买入汇率