[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 Xh.+pJl,*  
break clause 终止条款；中断条款 Q7,EY /  
breakdown 分成细目；明细表；分类细帐；分项数字 "sF Xl  
break-even 收支平衡；收支相抵；损益两平 hq/J6 M  
break-even point 收支平衡点；损益平衡点 c%|vUAq *  
Bretton Woods Agreement 《布雷顿森林协定》 )
\{'fF  
Bretton Woods System 布雷顿森林制度 cPpu  
brief fee 诉讼费；承办费 p=!#],[  
broad definition of money supply 广义货币供应 t*{,G k  
broker 经纪 9o-!ecx}  
brokerage 经纪费；经纪佣金 ]>tq|R78  
brokerage charges 经纪费；经纪佣金 %mY|  
brokerage house 经纪行 #F_'}?09%  
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〕 /Zo~1q  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 BG'6;64kx6  
broker's firm 经纪行 \'n$&PFe  
broker's representative 经纪代表 U?bG`. X  
brought to credit 入帐 +
$>N]1
 
Brussels Stock Exchange 布鲁塞尔证券交易所 _
h0-  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 \Ut6;  
bucketing “对敲”；利用顾客资金买空卖空 p/r~n'g$  
bucketing offence “对敲”罪行 8@E8!w&~  
budget 财政预算案；预算 o_iEkn  
budget booklet 预算案小册 YecT 96%  
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〕 ;aq`N}d  
Budget Concluding Speech 《财政预算案总结演词》 l iw,O 6  
budget cycle 财政预算案编制周期 :/+>e IE  
Budget Day 财政预算案发表日 *"1~b
Pl  
budget debate 财政预算案辩论 Mv|vRx^b  
budget deficit 财政预算赤字 d i!"IQAvK  
budget exercise 财政预算案编制工作 $Axng J c  
budget guideline 财政预算案准则；财政预算案指引 vFTXTbt'h  
budget guideline ratio 财政预算案准则比率 \CcmePTN#x  
budget proposal 财政预算案建议 IuNkfBe4m  
budget revenue 财政预算案收入 UM<@t%|>  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 QQ@9_[N  
Budget Speech 《财政预算案演词》 g^1r0.Sp{8  
budget strategy 财政预算策略 GGH;Z WSe  
budget surplus 财政预算盈余 3 h#s([uL  
budgetary and cost control 预算与成本管制 hQXxG/yFm  
budgetary criterion 开支预算准则 Q~phGD3!~  
budgetary deficit 财政预算赤字 0z/h
+,  
budgetary guideline 财政预算指引 }/20%fP  
budgetary implication 财政预算的影响 +Y7Pg'35  
budgetary innovation 财政预算新措施 MF
v Si  
budgetary management 财政预算管理 8=:A/47=J  
budgetary policy 财政预算政策 d7E7 f  
budgetary position 财政预算状况 *xPB<v2N:P  
budgetary strategy 财政预算策略 @|DmE!)  
budgetary system 财政预算制度 9qEOgJ  
budgeted cost 预算成本 5? Wg%@  
budgeted for surplus 预算盈余 s3seK6x'  
building cost index 建造成本指数 ,s0 9B  
built-in control of the money supply 货币供应的内在调节功能 ?FN9rhAC  
built-in stabilizer 内在稳定因素；内在稳定措施 iAK/d)bq  
bulk buying 大宗采购；大批购买 /J;;|X#P  
bulk transfer 大额股票转名 sc%dh?m7  
bull 看好股市者；“好友”；买空投机者 {(;B 5rs  
bull bond 牛债券 P@C c]Z  
bull market 牛市；升市；旺市；多头市场 Vc|NL^  
bull position 长仓 +$PFHXB  
bullion broker 金银经纪 TFO74^  
bullion market 金银市场 _ \l HI  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 ZW>o5x__b  
buoy up 上升 gV|Y54}T  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 \*uugw,\y  
buoyant market 市况活跃 Uj,g]e8e  
bursary 助学金；补助金
/jR8|sb  
business 商业；业务 WHP ;Neb6  
business address 营业地址 AuAT]`  
business association 业务协会 ABcBEv3  
business bank account 银行营业户口 Tv\HAK<N  
business concession 特许经营权 |CwG 3&8  
business cycle 商业周期；经济周期；商业循环 DcN"=Y  
business day 营业日；交易日 zj{(p Z1  
business expenses 营业开支；营业费用 hfg O  
business for profit 牟利业务 MI\]IQU  
business hour 营业时间  DwXU  
business income 营业收入 eES'}[W>  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 SiV*WxQe  
business of exchange currencies 货币兑换业务 ailG./I+  
business of taking deposits 接受存款业务 zka?cOmYF[  
business plan 业务计划 RyuEHpN}  
business record 业务记录 +8f>^*:u
 
business recovery 业务重整 d@Zo V  
business registration application form 商业登记申请表 Lyr2(^#:  
business registration certificate 商业登记证 4:U0f;Fs  
business registration fee 商业登记费 @0|nq9l1  
business registration inspector 商业登记督察 ")ED)&e  
business registration number 商业登记号码 Ihg~Q4t  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 MKC$;>i  
Business Registration Officer 商业登记主任 $T),DUYO  
business sector 商界 \!<"7=(J{4  
business sentiment 营商意欲 <(YF5Xm6$h  
business taxation 商业课税 K_>/lirE?  
business turnover 营业额 EjSD4   
business undertaking 商业经营 IcFK,y%1  
business-friendly 方便商界；有利营商；利于商界运作 c;wA  
buy 买入 |'<vrn  
buy low and sell high 低价买入而高价卖出 MtUY?O.P2  
buy order 买盘 v U}: U)S  
buyer's market 买家市场 nWGR5*e:  
buyer's price 买价；买方出价 b =b:  
buy-in 补进；补仓 Fc'[+L--Q  
buying rate 买入价；买入汇率