[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 z m%\L/BF  
break clause 终止条款；中断条款 pOXEM1"2A  
breakdown 分成细目；明细表；分类细帐；分项数字 ' wEP:}  
break-even 收支平衡；收支相抵；损益两平 jEadVM9  
break-even point 收支平衡点；损益平衡点 g`1i[Iu2  
Bretton Woods Agreement 《布雷顿森林协定》 [iD!!{6+  
Bretton Woods System 布雷顿森林制度 Fk\xq`3'c  
brief fee 诉讼费；承办费 YH
9BJ  
broad definition of money supply 广义货币供应 o/xE O=AW  
broker 经纪 SzDi=lY  
brokerage 经纪费；经纪佣金 >JhQ=j  
brokerage charges 经纪费；经纪佣金 "x)W3C%*S  
brokerage house 经纪行 4{_5z7o
dy  
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〕 *!/
9?M{p  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 C*$/J\6xy  
broker's firm 经纪行 hI yfF  
broker's representative 经纪代表 cVMTT]cj1  
brought to credit 入帐 )Z#7%,o  
Brussels Stock Exchange 布鲁塞尔证券交易所 x8^Dhpr6  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 Hs9uDGWp  
bucketing “对敲”；利用顾客资金买空卖空 MD,-<X)Qy  
bucketing offence “对敲”罪行 /"U<0jot  
budget 财政预算案；预算 TL
5bX+  
budget booklet 预算案小册 S/4kfsN  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 MB)xL-jO  
Budget Concluding Speech 《财政预算案总结演词》 &1&*(oi]X  
budget cycle 财政预算案编制周期 '#fj)  
Budget Day 财政预算案发表日 udB}`<Q  
budget debate 财政预算案辩论 [":x   
budget deficit 财政预算赤字 8[k-8h|  
budget exercise 财政预算案编制工作 Ez)Go6Q  
budget guideline 财政预算案准则；财政预算案指引 g!8-yri  
budget guideline ratio 财政预算案准则比率 nsPM`dz/  
budget proposal 财政预算案建议 eNNK;xXe#  
budget revenue 财政预算案收入 @RjLDj+)S  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 V\_ &2',t  
Budget Speech 《财政预算案演词》 ^%nAx| 4xQ  
budget strategy 财政预算策略 yC -4wn*  
budget surplus 财政预算盈余 B\6\QQ;rUo  
budgetary and cost control 预算与成本管制 b(yY.L=K  
budgetary criterion 开支预算准则 ("{'],>  
budgetary deficit 财政预算赤字 <(v!Xj^yO  
budgetary guideline 财政预算指引 tNjrd}8s  
budgetary implication 财政预算的影响 {MHr]A}X\  
budgetary innovation 财政预算新措施 '&`Zy pq  
budgetary management 财政预算管理 V\ |b#?KL  
budgetary policy 财政预算政策 (b(iL\B$D=  
budgetary position 财政预算状况 .hvIq .vr  
budgetary strategy 财政预算策略 YRK4l\_`  
budgetary system 财政预算制度 g {00
i  
budgeted cost 预算成本 ` p)#!  
budgeted for surplus 预算盈余 h:|aQJG5  
building cost index 建造成本指数 )Z62xK2  
built-in control of the money supply 货币供应的内在调节功能 j
8lbn|.  
built-in stabilizer 内在稳定因素；内在稳定措施 -
kJ`gdS  
bulk buying 大宗采购；大批购买 Nz m 7E]  
bulk transfer 大额股票转名 Y!5-WXH  
bull 看好股市者；“好友”；买空投机者 DV.m({?  
bull bond 牛债券 4 1Ru@  
bull market 牛市；升市；旺市；多头市场 1&dWt_\  
bull position 长仓 0j*8|{|  
bullion broker 金银经纪 
P%1s6fjU  
bullion market 金银市场 UW\.!TV  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 Z@1r s#  
buoy up 上升 9N9;EY-U  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 LB>!%Vx  
buoyant market 市况活跃 s>kzt1,x  
bursary 助学金；补助金 r!;NH3 *  
business 商业；业务 mF "ctxE  
business address 营业地址 B$fL);l-  
business association 业务协会 XRZmg "  
business bank account 银行营业户口 5[0n'uH  
business concession 特许经营权 spJB6n(  
business cycle 商业周期；经济周期；商业循环 P?>p +dM  
business day 营业日；交易日 %zWtPxAf  
business expenses 营业开支；营业费用 =!Ok079{[  
business for profit 牟利业务 >]Y`-*vw&  
business hour 营业时间 < h(tW  
business income 营业收入 =x=#Etj|  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 !?]NMf_  
business of exchange currencies 货币兑换业务 +YP,LDJ!v  
business of taking deposits 接受存款业务 =>4,/g3  
business plan 业务计划 0
%v p'v  
business record 业务记录 GR/ p%Y(  
business recovery 业务重整 &QvWT+]c'0  
business registration application form 商业登记申请表 3^8%/5$v  
business registration certificate 商业登记证 Z(Xu>ap  
business registration fee 商业登记费 
B&"fPi  
business registration inspector 商业登记督察 m+CvU?)gJ  
business registration number 商业登记号码 lrK5q  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 d<xBI,g
  
Business Registration Officer 商业登记主任 Zx3m$.8  
business sector 商界 pm^[ve  
business sentiment 营商意欲 &ceZu=*  
business taxation 商业课税 h T4fKc7P  
business turnover 营业额 gVA$P  
business undertaking 商业经营 >*EcX
3  
business-friendly 方便商界；有利营商；利于商界运作 z[l17+v  
buy 买入 zDC-PHFHQ  
buy low and sell high 低价买入而高价卖出 ;|66AIwDe  
buy order 买盘 Wa , #  
buyer's market 买家市场 !YCYmxw#  
buyer's price 买价；买方出价 LvB-%@n  
buy-in 补进；补仓 hV_0f_Og  
buying rate 买入价；买入汇率