[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 p)_v.D3i  
break clause 终止条款；中断条款 ahezDDR-.i  
breakdown 分成细目；明细表；分类细帐；分项数字 &
. dC%  
break-even 收支平衡；收支相抵；损益两平 LOm*=MVex  
break-even point 收支平衡点；损益平衡点 . MNi)+  
Bretton Woods Agreement 《布雷顿森林协定》 QGv$~A[h  
Bretton Woods System 布雷顿森林制度 [!^Q_O  
brief fee 诉讼费；承办费 66A}5b4)]  
broad definition of money supply 广义货币供应 rByC6HV"  
broker 经纪 #jY\l&E  
brokerage 经纪费；经纪佣金 +{b!,D3sa*  
brokerage charges 经纪费；经纪佣金 #&Xr2?E@  
brokerage house 经纪行 `2}Frw+?  
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〕 'brt?oZ%  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 608}-J=3#  
broker's firm 经纪行 $-HP5Kj(k-  
broker's representative 经纪代表 J<p.J3I  
brought to credit 入帐 to}g4  
Brussels Stock Exchange 布鲁塞尔证券交易所 r>!$eqX_  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 7'c ;$~  
bucketing “对敲”；利用顾客资金买空卖空 j41)X'MgJ  
bucketing offence “对敲”罪行 tyEa5sy4  
budget 财政预算案；预算 D'{NEk@  
budget booklet 预算案小册 U avr>-  
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〕 [ " n+2;  
Budget Concluding Speech 《财政预算案总结演词》 }]dK26pX  
budget cycle 财政预算案编制周期 rV yw1D  
Budget Day 财政预算案发表日 nFRU-D$7  
budget debate 财政预算案辩论 YY!Lv:.7>  
budget deficit 财政预算赤字 nRP|Qt7>  
budget exercise 财政预算案编制工作 %kS4v,
I  
budget guideline 财政预算案准则；财政预算案指引 sj;n1t}$S  
budget guideline ratio 财政预算案准则比率 O9+Dd%_KS#  
budget proposal 财政预算案建议 bc+~g>o  
budget revenue 财政预算案收入 Yf= an `"  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 VR8 kY&  
Budget Speech 《财政预算案演词》 vbo|q[z  
budget strategy 财政预算策略 8R3x74fL  
budget surplus 财政预算盈余 x.5!F2$  
budgetary and cost control 预算与成本管制 cst}/8e  
budgetary criterion 开支预算准则 ~}lYp^~:J  
budgetary deficit 财政预算赤字 *3uBS2Ld  
budgetary guideline 财政预算指引 aw%iO|M_  
budgetary implication 财政预算的影响 l**gM  
budgetary innovation 财政预算新措施 .Y
w  
budgetary management 财政预算管理 $nkvp`A  
budgetary policy 财政预算政策 :\!D 6\o6  
budgetary position 财政预算状况 fwkklg^  
budgetary strategy 财政预算策略 Aof)WKo  
budgetary system 财政预算制度 3/aK#TjK  
budgeted cost 预算成本 mJ_5Vt=  
budgeted for surplus 预算盈余 qjcPJ  
building cost index 建造成本指数 ;\N)RZ  
built-in control of the money supply 货币供应的内在调节功能 wjq;9%eXk  
built-in stabilizer 内在稳定因素；内在稳定措施 u<g0oEs)  
bulk buying 大宗采购；大批购买 }?\8%hK"a7  
bulk transfer 大额股票转名 _/Sq
w  
bull 看好股市者；“好友”；买空投机者 -qbx:Kk(  
bull bond 牛债券 $wr B5m?  
bull market 牛市；升市；旺市；多头市场 8vp* U  
bull position 长仓 KT4h3D`,  
bullion broker 金银经纪 Bf21u9  
bullion market 金银市场 1Bj
MVMH  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 y[D8rFw  
buoy up 上升 .83{NF  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 <:n!qQS6  
buoyant market 市况活跃 s~z~9#G(6  
bursary 助学金；补助金 gNWTzz<[f>  
business 商业；业务 rexNsKRK_  
business address 营业地址 r_x|2 AoO  
business association 业务协会 Qm"
&=<  
business bank account 银行营业户口 $_ Bo G  
business concession 特许经营权 xg;o<y KF  
business cycle 商业周期；经济周期；商业循环 PM?F;mj  
business day 营业日；交易日 18HmS>Qo  
business expenses 营业开支；营业费用 f-!P[6bY  
business for profit 牟利业务 %W(/W9B$/F  
business hour 营业时间 aPwUC:>`D  
business income 营业收入 _.{I1*6Y2  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 cIS?EW]S%X  
business of exchange currencies 货币兑换业务 FwjmC%iY  
business of taking deposits 接受存款业务 n9%&HDl4  
business plan 业务计划 anzt;V.;Y  
business record 业务记录 oSl@E
I  
business recovery 业务重整 V JJ6q  
business registration application form 商业登记申请表 hr/H vB  
business registration certificate 商业登记证 tP.jJC~  
business registration fee 商业登记费 V0/PjD,jP  
business registration inspector 商业登记督察 +_T`tmQ  
business registration number 商业登记号码 SW Lt5dV  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 ;:]#Isq  
Business Registration Officer 商业登记主任 8Y,imj\(v  
business sector 商界 )Jaq5OMA/  
business sentiment 营商意欲 lVYrP|#  
business taxation 商业课税 8#{DBWU  
business turnover 营业额 4G_At  
business undertaking 商业经营 l+
UUv]:1  
business-friendly 方便商界；有利营商；利于商界运作 X{u\|e{  
buy 买入 '@ {Mq%`  
buy low and sell high 低价买入而高价卖出 7C>5Xyy J  
buy order 买盘 Bnfp _SM  
buyer's market 买家市场 RYyM;<9F  
buyer's price 买价；买方出价 a/{M2  
buy-in 补进；补仓 >]}c,4D(  
buying rate 买入价；买入汇率