[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 za9)Q=6FD  
break clause 终止条款；中断条款 l?DJJ|>O  
breakdown 分成细目；明细表；分类细帐；分项数字 7Irau_  
break-even 收支平衡；收支相抵；损益两平 sv(f;ib  
break-even point 收支平衡点；损益平衡点
^(f4*m6`  
Bretton Woods Agreement 《布雷顿森林协定》 JwRF(1_sM  
Bretton Woods System 布雷顿森林制度 |Uk" {  
brief fee 诉讼费；承办费 ;HBCUe<_  
broad definition of money supply 广义货币供应 IU]^&e9u  
broker 经纪 !k(_
PM  
brokerage 经纪费；经纪佣金 wpt='(  
brokerage charges 经纪费；经纪佣金 G"59cv8z4R  
brokerage house 经纪行 r-IVb&uFb  
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〕 0\~Z5k`IT  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 *tX{MSYW  
broker's firm 经纪行 Dbaf0  
broker's representative 经纪代表 V~yAE@9  
brought to credit 入帐 BH@)QVs-  
Brussels Stock Exchange 布鲁塞尔证券交易所 g3sUl&K  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 1?Aga,~k:a  
bucketing “对敲”；利用顾客资金买空卖空 &Q=ZwC7#  
bucketing offence “对敲”罪行 SL&hJs4c'  
budget 财政预算案；预算 4YMX|1wd)  
budget booklet 预算案小册 %=<IGce  
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〕 4Kv[
e]10(  
Budget Concluding Speech 《财政预算案总结演词》  o{kbc5_  
budget cycle 财政预算案编制周期 "SoHt]%#  
Budget Day 财政预算案发表日 o1OBwPj  
budget debate 财政预算案辩论 desThnTw  
budget deficit 财政预算赤字 \#x}q'BC4  
budget exercise 财政预算案编制工作 /_-;zL  
budget guideline 财政预算案准则；财政预算案指引 u%dKig  
budget guideline ratio 财政预算案准则比率 G>Em!4h  
budget proposal 财政预算案建议 *Sf-;U  
budget revenue 财政预算案收入 B 2.q3T  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 / <3<. ~  
Budget Speech 《财政预算案演词》 }T0K^Oe+eS  
budget strategy 财政预算策略 b~C$R[S  
budget surplus 财政预算盈余 q 'a  
budgetary and cost control 预算与成本管制 -(JU d4#  
budgetary criterion 开支预算准则 aSYs_?&.  
budgetary deficit 财政预算赤字 [rOaM$3|  
budgetary guideline 财政预算指引 0i8hI6d  
budgetary implication 财政预算的影响 |"$uRV=qm  
budgetary innovation 财政预算新措施 @TA9V@?)  
budgetary management 财政预算管理 QI[}(O7#6  
budgetary policy 财政预算政策 A?"h@-~2  
budgetary position 财政预算状况 :Ze+%d=  
budgetary strategy 财政预算策略 '!Kf#@';u  
budgetary system 财政预算制度 2o[IHO]  
budgeted cost 预算成本 %YlTF\-  
budgeted for surplus 预算盈余 n1:v HBM@\  
building cost index 建造成本指数 AdoZs8Q  
built-in control of the money supply 货币供应的内在调节功能 \H5Jk$*  
built-in stabilizer 内在稳定因素；内在稳定措施 >1irSUj"~  
bulk buying 大宗采购；大批购买 bT!($?GNdg  
bulk transfer 大额股票转名 qJT0Y/l:(  
bull 看好股市者；“好友”；买空投机者 `Xcirfp  
bull bond 牛债券 Y&r ]lD
 
bull market 牛市；升市；旺市；多头市场 :PnSQjV:  
bull position 长仓 )yb+M ez  
bullion broker 金银经纪 4`2$_T$F  
bullion market 金银市场 3rf#Q}"  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 TQ1WVq }*  
buoy up 上升 bYh9sO/l  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 xwzT#DXGJ  
buoyant market 市况活跃 H.J5i~s  
bursary 助学金；补助金 TL)O-  
business 商业；业务 [~k]{[NJ  
business address 营业地址 dyFKxn`,  
business association 业务协会 2+92Q_+  
business bank account 银行营业户口 f!-Sz/c#  
business concession 特许经营权  8R69q:  
business cycle 商业周期；经济周期；商业循环 /k"hH\Pp  
business day 营业日；交易日 %bX0 mN  
business expenses 营业开支；营业费用 ~k
4W<  
business for profit 牟利业务 GZ0aOpUWVq  
business hour 营业时间 *"G8  
business income 营业收入 0%)5.=6  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 .)8  
business of exchange currencies 货币兑换业务 G\Q9IcJ0dY  
business of taking deposits 接受存款业务 K :qOoY  
business plan 业务计划 f@:CyB GQ  
business record 业务记录 {B yn{?w  
business recovery 业务重整 Zy wK/D  
business registration application form 商业登记申请表 8tWE=8<  
business registration certificate 商业登记证 R~B0+:6  
business registration fee 商业登记费 :?r*p>0$  
business registration inspector 商业登记督察 }NX\~S"  
business registration number 商业登记号码 K
ar~I  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 Plz-7fy33  
Business Registration Officer 商业登记主任 C?QfF{!7  
business sector 商界 #cEq_[
yI  
business sentiment 营商意欲 .~dEUt/|)  
business taxation 商业课税 a0zG(7.D  
business turnover 营业额 +|nsu4t,<  
business undertaking 商业经营 d7bjbJwu  
business-friendly 方便商界；有利营商；利于商界运作 U \Dca&=  
buy 买入 &?$\Y,{  
buy low and sell high 低价买入而高价卖出 ~! Lw1]&  
buy order 买盘 u"F;OT\>g  
buyer's market 买家市场 '}O!2W&Y]%  
buyer's price 买价；买方出价 oa9)Dv  
buy-in 补进；补仓 ?\yB)Nd y  
buying rate 买入价；买入汇率