[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 Cmj)CJ-  
break clause 终止条款；中断条款 @^Oww(I  
breakdown 分成细目；明细表；分类细帐；分项数字 }8HLyK,4  
break-even 收支平衡；收支相抵；损益两平 e3K  
break-even point 收支平衡点；损益平衡点 zlfm})+G  
Bretton Woods Agreement 《布雷顿森林协定》 3>+;G4  
Bretton Woods System 布雷顿森林制度 !_@%/I6  
brief fee 诉讼费；承办费 /!hW6u5  
broad definition of money supply 广义货币供应 (P?
9Jct  
broker 经纪 n[@Ur2&)  
brokerage 经纪费；经纪佣金 KVuv%?  
brokerage charges 经纪费；经纪佣金 Z>l>@wNm  
brokerage house 经纪行 J5k%  
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〕 f@0`,  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 Zu,f&smb  
broker's firm 经纪行 [C$ 0HW  
broker's representative 经纪代表 H< j+-u4b  
brought to credit 入帐 \1ZfSc  
Brussels Stock Exchange 布鲁塞尔证券交易所 a|.u;  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 uT1x\Rt|e  
bucketing “对敲”；利用顾客资金买空卖空 e\<I:7%Rg  
bucketing offence “对敲”罪行 =u(fP" |{  
budget 财政预算案；预算 (k?OYz]c  
budget booklet 预算案小册 &kG<LGXP#  
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〕 6{M.S}.^  
Budget Concluding Speech 《财政预算案总结演词》 >L%%B-  
budget cycle 财政预算案编制周期 L" o6)N  
Budget Day 财政预算案发表日 *XJSa  
budget debate 财政预算案辩论 SZ_hGD0  
budget deficit 财政预算赤字 F<$&G'% H  
budget exercise 财政预算案编制工作 157X0&EX  
budget guideline 财政预算案准则；财政预算案指引 g=)@yZ3>v  
budget guideline ratio 财政预算案准则比率 5M*p1^ >  
budget proposal 财政预算案建议 \4ZQop  
budget revenue 财政预算案收入 mS0W@#|K  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 L-XTIL$$  
Budget Speech 《财政预算案演词》 5GKz@as8  
budget strategy 财政预算策略 >9 iv>  
budget surplus 财政预算盈余 gisZmu0  
budgetary and cost control 预算与成本管制 n#*cVB81  
budgetary criterion 开支预算准则 'G k|& ^  
budgetary deficit 财政预算赤字 g0l- n  
budgetary guideline 财政预算指引 \m<*3eS  
budgetary implication 财政预算的影响 Z1Wra-g  
budgetary innovation 财政预算新措施 6vDgMfw  
budgetary management 财政预算管理 fRiHs\+  
budgetary policy 财政预算政策 YW*ti|u|w  
budgetary position 财政预算状况 OHU(?TBo  
budgetary strategy 财政预算策略 w^~,M3(+)1  
budgetary system 财政预算制度 c0@v`-9  
budgeted cost 预算成本 8:f(PN  
budgeted for surplus 预算盈余 W+QI D/  
building cost index 建造成本指数 VD4(
  
built-in control of the money supply 货币供应的内在调节功能 H_{Yr+p  
built-in stabilizer 内在稳定因素；内在稳定措施 BsJClKp/  
bulk buying 大宗采购；大批购买 COa
p*  
bulk transfer 大额股票转名 '>Z Ou3>  
bull 看好股市者；“好友”；买空投机者 %EuSP0  
bull bond 牛债券 *`kh}  
bull market 牛市；升市；旺市；多头市场 v
"j7},P@  
bull position 长仓 ){v nmJJ%  
bullion broker 金银经纪 G]{)yZ'}  
bullion market 金银市场 $3So`8Bm[$  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 8qT/1b  
buoy up 上升 HxjhP(  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 , vWcWT  
buoyant market 市况活跃 },l3N K  
bursary 助学金；补助金 E11"uWk`  
business 商业；业务 dwRJ0D]&  
business address 营业地址 hT< v8  
business association 业务协会 w0pH|$"/P  
business bank account 银行营业户口 #soWX_>  
business concession 特许经营权 +S$x}b'5q  
business cycle 商业周期；经济周期；商业循环 dI`b AP;\  
business day 营业日；交易日 Hg]r5Fe/c  
business expenses 营业开支；营业费用 "bJWyUb  
business for profit 牟利业务 &Mol8=V)  
business hour 营业时间 7v{Dwg  
business income 营业收入 zFlW\wc  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 yJ?6BLJi  
business of exchange currencies 货币兑换业务 C&\#{m_1B  
business of taking deposits 接受存款业务 /)j:Y:5  
business plan 业务计划 b^0=X!bg  
business record 业务记录 d+8Sypv^4*  
business recovery 业务重整 GujmBb  
business registration application form 商业登记申请表 6:H@=fEv  
business registration certificate 商业登记证 XOU 9r(  
business registration fee 商业登记费 Wh,p$|vL  
business registration inspector 商业登记督察 O9bIo]B  
business registration number 商业登记号码 Z<`QDBN"4  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 3{CXIS  
Business Registration Officer 商业登记主任 ?e0ljx;  
business sector 商界 svN&~@l  
business sentiment 营商意欲 +d<o2n4!  
business taxation 商业课税 WOh?/F[@u  
business turnover 营业额 *~cq (PFQ  
business undertaking 商业经营 :U=*@p4?  
business-friendly 方便商界；有利营商；利于商界运作 g/eE^o~;  
buy 买入 DKR2b`J  
buy low and sell high 低价买入而高价卖出 !IcPO  
buy order 买盘 H+` Zp  
buyer's market 买家市场 NS Z9M%7  
buyer's price 买价；买方出价 G@s rQum(  
buy-in 补进；补仓 12.|Ed*72  
buying rate 买入价；买入汇率