[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 9d7$Fz#  
break clause 终止条款；中断条款 {9 >jWNx  
breakdown 分成细目；明细表；分类细帐；分项数字 =H'7g6  
break-even 收支平衡；收支相抵；损益两平 1|za>N6[yu  
break-even point 收支平衡点；损益平衡点 ,gR9~k,  
Bretton Woods Agreement 《布雷顿森林协定》 9(%ptnya  
Bretton Woods System 布雷顿森林制度 ToUeX
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brief fee 诉讼费；承办费 =YPvh]][  
broad definition of money supply 广义货币供应 (6C%w)8'  
broker 经纪 9zj^\-FA_l  
brokerage 经纪费；经纪佣金 *siN#
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brokerage charges 经纪费；经纪佣金 |[k/ %  
brokerage house 经纪行 8:j8>K*6  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 !6t ()]  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 ,0^:q)_  
broker's firm 经纪行 {DPobyvwFk  
broker's representative 经纪代表 3>[_2}l  
brought to credit 入帐 OzFA>FK0f;  
Brussels Stock Exchange 布鲁塞尔证券交易所 4uUG0o  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 giy4<   
bucketing “对敲”；利用顾客资金买空卖空 8
3*"58  
bucketing offence “对敲”罪行 PvzB, 2":  
budget 财政预算案；预算 jk0Ja@8PK  
budget booklet 预算案小册 *@'\4OO  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 Nz+Jf57t  
Budget Concluding Speech 《财政预算案总结演词》 i,=CnZCh  
budget cycle 财政预算案编制周期 fJ[(zjk  
Budget Day 财政预算案发表日 l$%mZl  
budget debate 财政预算案辩论 `(|jm$Q  
budget deficit 财政预算赤字 $u"t/_%  
budget exercise 财政预算案编制工作 l<7)uO^8  
budget guideline 财政预算案准则；财政预算案指引 8oI)q4V  
budget guideline ratio 财政预算案准则比率 MB,;HeP!  
budget proposal 财政预算案建议 `I.Uw$,P  
budget revenue 财政预算案收入  6?U2Et  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 $]/ a/!d  
Budget Speech 《财政预算案演词》 LTsG  
budget strategy 财政预算策略 RlU=  
budget surplus 财政预算盈余 O!!Ne'I  
budgetary and cost control 预算与成本管制 lNSB "S  
budgetary criterion 开支预算准则 1mw<$'pm0  
budgetary deficit 财政预算赤字 4_3 DQx9s  
budgetary guideline 财政预算指引 <~BheGmmy  
budgetary implication 财政预算的影响 kve{CO*  
budgetary innovation 财政预算新措施 z5CZ!"&v  
budgetary management 财政预算管理 f`
X#1w9  
budgetary policy 财政预算政策 Ak!l}d  
budgetary position 财政预算状况 wL]7d3t  
budgetary strategy 财政预算策略 (il
U<Ht  
budgetary system 财政预算制度 Zy2@1-z6  
budgeted cost 预算成本 |okS7.|I
X  
budgeted for surplus 预算盈余 U@$Kp>X  
building cost index 建造成本指数 v%|()Z0  
built-in control of the money supply 货币供应的内在调节功能 yQ> *F  
built-in stabilizer 内在稳定因素；内在稳定措施 4 |$|]E  
bulk buying 大宗采购；大批购买 P7n+@L$  
bulk transfer 大额股票转名 CErkmod{}e  
bull 看好股市者；“好友”；买空投机者 iw|6w,-)C  
bull bond 牛债券 iP1u u  
bull market 牛市；升市；旺市；多头市场 bdiyS.a-  
bull position 长仓 .S&S#}$/]  
bullion broker 金银经纪 DXAA[hUjF  
bullion market 金银市场 irNGURLm  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 DiF=<} >x  
buoy up 上升 G`
NH
~C  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 hia_CuY#  
buoyant market 市况活跃 hS4Ljyeg  
bursary 助学金；补助金 v>TI.;{y  
business 商业；业务 3Q^@!hu  
business address 营业地址 }}v04~  
business association 业务协会 ]p~QdUR(  
business bank account 银行营业户口 =R)9_D6I  
business concession 特许经营权 3\ 6UH  
business cycle 商业周期；经济周期；商业循环 |5SYKA7CS  
business day 营业日；交易日 { U a19~'>  
business expenses 营业开支；营业费用 ': Gk~   
business for profit 牟利业务 =4 &/P r  
business hour 营业时间 $l:?(&u  
business income 营业收入 5fS89?/?  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 F"9 f6<ge  
business of exchange currencies 货币兑换业务 -b-P
vw4  
business of taking deposits 接受存款业务 B[^mWVp6L  
business plan 业务计划 Pg%O
FhA  
business record 业务记录 4NxtU/5-sU  
business recovery 业务重整 VIL #q  
business registration application form 商业登记申请表 *ms?UFV[r  
business registration certificate 商业登记证 H".~@,-}  
business registration fee 商业登记费 e[}R1/!L  
business registration inspector 商业登记督察 &*Eyw s  
business registration number 商业登记号码 W`]
,  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 V|vU17Cgy  
Business Registration Officer 商业登记主任 d[z+/L  
business sector 商界 hqVx%4s*J  
business sentiment 营商意欲 zH8l-0I+$  
business taxation 商业课税 9="i'nYp  
business turnover 营业额 c$ Kn.<a  
business undertaking 商业经营 2E/#fX9!4  
business-friendly 方便商界；有利营商；利于商界运作 ):C4"2l3  
buy 买入 -\yaP8V  
buy low and sell high 低价买入而高价卖出 H@er"boi  
buy order 买盘 Y'kD_T`f,  
buyer's market 买家市场 0Ha1pqR  
buyer's price 买价；买方出价 4RsV\Y{FN  
buy-in 补进；补仓 LRD71*/  
buying rate 买入价；买入汇率