[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 YK=#$,6  
break clause 终止条款；中断条款 >I66R;  
breakdown 分成细目；明细表；分类细帐；分项数字 U~B} vt  
break-even 收支平衡；收支相抵；损益两平 uI:3$  
break-even point 收支平衡点；损益平衡点 Rcx'a:k  
Bretton Woods Agreement 《布雷顿森林协定》 uB#B\i  
Bretton Woods System 布雷顿森林制度 ptcH>wM!  
brief fee 诉讼费；承办费 yM#trqv
5  
broad definition of money supply 广义货币供应 NE>JtTF<  
broker 经纪 3PR7g  
brokerage 经纪费；经纪佣金  [k&s!Qp  
brokerage charges 经纪费；经纪佣金
\qd)l  
brokerage house 经纪行 X#NeB>~  
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〕 t[yD8h  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 jv#" vQ9A]  
broker's firm 经纪行 YT%SCaU  
broker's representative 经纪代表 Kg0\Pvg8?T  
brought to credit 入帐 3=L1HZH  
Brussels Stock Exchange 布鲁塞尔证券交易所 t;f p<z7N.  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 *,*:6^t  
bucketing “对敲”；利用顾客资金买空卖空 OD
@A+"  
bucketing offence “对敲”罪行 'JKvy(n>  
budget 财政预算案；预算 n
Ka;FaJ  
budget booklet 预算案小册 <~8f0+"  
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〕 d8q$&(]<  
Budget Concluding Speech 《财政预算案总结演词》 Ckl]fy@D}  
budget cycle 财政预算案编制周期 A)p!w aG  
Budget Day 财政预算案发表日 K|J#/  
budget debate 财政预算案辩论 /a/uS3&  
budget deficit 财政预算赤字 9(
evHR7  
budget exercise 财政预算案编制工作 \iLd6Qo_aq  
budget guideline 财政预算案准则；财政预算案指引 }lvP|6Y: y  
budget guideline ratio 财政预算案准则比率 d?qO`- ~$  
budget proposal 财政预算案建议 =" TOa"Zk  
budget revenue 财政预算案收入 xfV2/A#h  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 C00*X[p  
Budget Speech 《财政预算案演词》 Z 7ZMu  
budget strategy 财政预算策略 h|>n3-k|p  
budget surplus 财政预算盈余 e$+? v2 .  
budgetary and cost control 预算与成本管制 *x`l1o  
budgetary criterion 开支预算准则 ~~E=E;9
  
budgetary deficit 财政预算赤字 ]8cX#N,M  
budgetary guideline 财政预算指引 3eDx@8N }  
budgetary implication 财政预算的影响 `DY4d$!4  
budgetary innovation 财政预算新措施 F^v{Jqc  
budgetary management 财政预算管理 Uz8C!L ">C  
budgetary policy 财政预算政策 x=r6vOj  
budgetary position 财政预算状况 }8KL]11b  
budgetary strategy 财政预算策略 S gsR;)2  
budgetary system 财政预算制度 X OtS+p  
budgeted cost 预算成本 rTiuQdvo  
budgeted for surplus 预算盈余 =]k_Oq-1h  
building cost index 建造成本指数 jQlK-U=oi  
built-in control of the money supply 货币供应的内在调节功能 30v1VLR_)  
built-in stabilizer 内在稳定因素；内在稳定措施 [eik<1=,~?  
bulk buying 大宗采购；大批购买 CxN@g'  
bulk transfer 大额股票转名 T`DlOi]Z_  
bull 看好股市者；“好友”；买空投机者 -Z&{$J  
bull bond 牛债券 EHM 7=|#  
bull market 牛市；升市；旺市；多头市场 Xg#([}b  
bull position 长仓 uUB%I 8  
bullion broker 金银经纪 #IJKMSGw?E  
bullion market 金银市场 ng6p#F,3  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 n>+W]I&E  
buoy up 上升 *iN]#)3>  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 v2z
/|sG  
buoyant market 市况活跃
z4UQ:z@  
bursary 助学金；补助金 juZ3""  
business 商业；业务 l;FgX+)  
business address 营业地址 ~ a&j4E  
business association 业务协会 HpC4$JMm  
business bank account 银行营业户口 *==nOO9G  
business concession 特许经营权 8LKZ3Y|  
business cycle 商业周期；经济周期；商业循环 D[y|y3F  
business day 营业日；交易日 JKbB,  
business expenses 营业开支；营业费用 kpUU '7Q  
business for profit 牟利业务 Z'kYf  
business hour 营业时间 O|m-k0n  
business income 营业收入 6%y: hLT  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 k&;L(D  
business of exchange currencies 货币兑换业务 W5;sps  
business of taking deposits 接受存款业务 /;ITnG  
business plan 业务计划 iKKWn*u  
business record 业务记录 _n g
MC]-T  
business recovery 业务重整 ~q>ilnL"h  
business registration application form 商业登记申请表 e5]0<s$  
business registration certificate 商业登记证 aN3{\^  
business registration fee 商业登记费 wfzb:Aig`  
business registration inspector 商业登记督察 eci\
Q,  
business registration number 商业登记号码 5ZxBmQ  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 ^;_b!7*  
Business Registration Officer 商业登记主任 R>q'Ymu~  
business sector 商界 @/iLC6QF  
business sentiment 营商意欲 S5!2%-;<k  
business taxation 商业课税 V>SA3  
business turnover 营业额 K;lC#  
business undertaking 商业经营 5xKR ]u  
business-friendly 方便商界；有利营商；利于商界运作 "j>0 A Hem  
buy 买入 ]x\wP7x  
buy low and sell high 低价买入而高价卖出 ?g.w%Mf*  
buy order 买盘 s1q d/  
buyer's market 买家市场 V [>5  
buyer's price 买价；买方出价 u] b6>  
buy-in 补进；补仓 ~?r6Ax-R  
buying rate 买入价；买入汇率