[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 (zJ TBI'  
break clause 终止条款；中断条款 nV:.-JR  
breakdown 分成细目；明细表；分类细帐；分项数字  9l{r&]  
break-even 收支平衡；收支相抵；损益两平 R
8o9$&4_  
break-even point 收支平衡点；损益平衡点 qG=`'%,m  
Bretton Woods Agreement 《布雷顿森林协定》 :l
3Tt<  
Bretton Woods System 布雷顿森林制度 u^ngD64  
brief fee 诉讼费；承办费 ]7 dm`XV  
broad definition of money supply 广义货币供应 TKRu^KH9  
broker 经纪 LsV!Sd  
brokerage 经纪费；经纪佣金 ;K$E;ZhPN  
brokerage charges 经纪费；经纪佣金 3@ay9!Xq  
brokerage house 经纪行 Z33wA?9  
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〕 Q*mPU=<  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 P-^Z7^o-bX  
broker's firm 经纪行 fKrOz!b  
broker's representative 经纪代表 rf)\: 75  
brought to credit 入帐 dVO|q9 /  
Brussels Stock Exchange 布鲁塞尔证券交易所 g%4|vA8  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 Bj% {PK  
bucketing “对敲”；利用顾客资金买空卖空 7|,5
;  
bucketing offence “对敲”罪行 H1hj` '\"<  
budget 财政预算案；预算 +Icg;m{  
budget booklet 预算案小册 s`H}NjWx  
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〕 V\ARe=IWM  
Budget Concluding Speech 《财政预算案总结演词》 T!v%NZj3  
budget cycle 财政预算案编制周期 LAMTf"a  
Budget Day 财政预算案发表日 5zfaqt`  
budget debate 财政预算案辩论 5Z`f)qE  
budget deficit 财政预算赤字 Ae`K 9  
budget exercise 财政预算案编制工作 m:p1O3[R  
budget guideline 财政预算案准则；财政预算案指引 S1&6P)X.Za  
budget guideline ratio 财政预算案准则比率 Q4c>gds`  
budget proposal 财政预算案建议 "'6KQnpZ  
budget revenue 财政预算案收入 +sgishqn9  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 6"j
q/Pu  
Budget Speech 《财政预算案演词》 ~2rZL  
budget strategy 财政预算策略 (F$q|qZ%  
budget surplus 财政预算盈余 G+\2Aj  
budgetary and cost control 预算与成本管制 tOp>OoD  
budgetary criterion 开支预算准则 RE*UIh*O  
budgetary deficit 财政预算赤字 2,NQ(c_c$  
budgetary guideline 财政预算指引 sEhdkN
}6  
budgetary implication 财政预算的影响 $+7MY-9T  
budgetary innovation 财政预算新措施 =GnDiI  
budgetary management 财政预算管理 bS* "C,b~s  
budgetary policy 财政预算政策 &:'Uh W-t  
budgetary position 财政预算状况 Q !S"=2  
budgetary strategy 财政预算策略 tM{t'WU  
budgetary system 财政预算制度 `;QpPSw+  
budgeted cost 预算成本 8LR_K]\  
budgeted for surplus 预算盈余 #p=/P{*  
building cost index 建造成本指数 e-{k;V7b  
built-in control of the money supply 货币供应的内在调节功能 ">CjnF2>R  
built-in stabilizer 内在稳定因素；内在稳定措施 +XFF@h&=t  
bulk buying 大宗采购；大批购买 Ds0^/bYp&  
bulk transfer 大额股票转名 sl/#1B  
bull 看好股市者；“好友”；买空投机者 c5]^jUB6  
bull bond 牛债券 Et`z7Q*e  
bull market 牛市；升市；旺市；多头市场 1_GUi  
bull position 长仓 hua{g_  
bullion broker 金银经纪 oryoGy=(yk  
bullion market 金银市场 ` [@ F3x  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 '>2xP<ct!&  
buoy up 上升 A9$q;8= <  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 *Pw;;#\B  
buoyant market 市况活跃 oD~VK,.  
bursary 助学金；补助金 r+v*(Tu  
business 商业；业务 i(L;1 `  
business address 营业地址 AP/5,M<  
business association 业务协会 Td"f(&Hk&  
business bank account 银行营业户口 p0'A\@|  
business concession 特许经营权 6^UeEmjc  
business cycle 商业周期；经济周期；商业循环 d bE $T  
business day 营业日；交易日 
,$W7Q  
business expenses 营业开支；营业费用 eNN%%Q  
business for profit 牟利业务 rDUNA@r  
business hour 营业时间 M<g>z6   
business income 营业收入 x:
@HtTX  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 g3Kc? wTC  
business of exchange currencies 货币兑换业务 e)7[weGN  
business of taking deposits 接受存款业务 n1.]5c3p  
business plan 业务计划 wdl6dLu  
business record 业务记录 i<)c4  
business recovery 业务重整 el7P  
business registration application form 商业登记申请表 ykX}T6T  
business registration certificate 商业登记证 q
K
;n>BTe  
business registration fee 商业登记费 CKNH/[ZR,  
business registration inspector 商业登记督察 Q[`_Y3@j  
business registration number 商业登记号码 & UL(r  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 d8dREhK&  
Business Registration Officer 商业登记主任 9[6xo!  
business sector 商界 ##1[/D(  
business sentiment 营商意欲 fLct!H3  
business taxation 商业课税 L;E9"7
Jo  
business turnover 营业额 aq,&W q@  
business undertaking 商业经营 OHM.xw*?.  
business-friendly 方便商界；有利营商；利于商界运作 2+ >.Z.pX  
buy 买入 O'A''}M  
buy low and sell high 低价买入而高价卖出 cz&Qoyh{;  
buy order 买盘 kM]?  
buyer's market 买家市场 Xk(c2s&  
buyer's price 买价；买方出价 7GWPsaPn  
buy-in 补进；补仓 8WfF: R;  
buying rate 买入价；买入汇率