[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 I ][8[UZ  
break clause 终止条款；中断条款 S: /ShT  
breakdown 分成细目；明细表；分类细帐；分项数字 \Lh,dZ}d  
break-even 收支平衡；收支相抵；损益两平 V1j&>-]]9*  
break-even point 收支平衡点；损益平衡点 'v\!}6  
Bretton Woods Agreement 《布雷顿森林协定》 3,iL#_+t  
Bretton Woods System 布雷顿森林制度 B?TA S  
brief fee 诉讼费；承办费 e2Xx7*vS  
broad definition of money supply 广义货币供应 {|>~#a49h  
broker 经纪 tT'd]  
brokerage 经纪费；经纪佣金 ~\
XB'  
brokerage charges 经纪费；经纪佣金 U>X06T  
brokerage house 经纪行  h2,AcM  
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〕 ]4hXK!^Uu  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 J'2R-CI,  
broker's firm 经纪行 p>R F4  
broker's representative 经纪代表 )Cx8?\/c=x  
brought to credit 入帐 .W?POJT  
Brussels Stock Exchange 布鲁塞尔证券交易所 Zwq uS9  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 G#lzB`i  
bucketing “对敲”；利用顾客资金买空卖空 W*8D@a0 _  
bucketing offence “对敲”罪行
I]  
budget 财政预算案；预算 J-u,6c  
budget booklet 预算案小册 l:faI&o.@  
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〕 5X~ko>  
Budget Concluding Speech 《财政预算案总结演词》 A7: oq7b  
budget cycle 财政预算案编制周期 ?k"KZxpT  
Budget Day 财政预算案发表日 K$(U>D|  
budget debate 财政预算案辩论 u5idH),<  
budget deficit 财政预算赤字 FRfMtx
vU  
budget exercise 财政预算案编制工作 oNiS"\t  
budget guideline 财政预算案准则；财政预算案指引 hvpn=0@M  
budget guideline ratio 财政预算案准则比率 WqTW@-}ID  
budget proposal 财政预算案建议 xD_jfAH'  
budget revenue 财政预算案收入 6W#+U<  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 oWJ}]ip  
Budget Speech 《财政预算案演词》 3V,X=  
budget strategy 财政预算策略 5[*MT%ms  
budget surplus 财政预算盈余 Fs&m'g  
budgetary and cost control 预算与成本管制 JgK?j&!hs:  
budgetary criterion 开支预算准则 5^%^8o  
budgetary deficit 财政预算赤字 sCnZ\C@u  
budgetary guideline 财政预算指引 e348^S&rG  
budgetary implication 财政预算的影响 [ BN2c  
budgetary innovation 财政预算新措施 ]Q,RVEtKp  
budgetary management 财政预算管理 8YYY *>  
budgetary policy 财政预算政策 2TAy'BB;)  
budgetary position 财政预算状况 6^ KDc  
budgetary strategy 财政预算策略 :0srFg?X  
budgetary system 财政预算制度 [N$@nA-d  
budgeted cost 预算成本 ,lN!XP{M6w  
budgeted for surplus 预算盈余 8
zpK;+  
building cost index 建造成本指数 j^64:3  
built-in control of the money supply 货币供应的内在调节功能 ] c'owj  
built-in stabilizer 内在稳定因素；内在稳定措施 t+h"YiT  
bulk buying 大宗采购；大批购买 G\P*zzSq  
bulk transfer 大额股票转名 fA+M/}=  
bull 看好股市者；“好友”；买空投机者 r2xlcSn%  
bull bond 牛债券 r&TxRsg{  
bull market 牛市；升市；旺市；多头市场 otPEJ^W&  
bull position 长仓 T;FzKfT|
  
bullion broker 金银经纪 ^_<pc|1  
bullion market 金银市场 M)b`~|Wt  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 [KjQW/sb'  
buoy up 上升 cBm3|@7  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 ]=_BK!O  
buoyant market 市况活跃 $~`(!pa:  
bursary 助学金；补助金 :ss9-  
business 商业；业务 ow`\7
qr  
business address 营业地址 %Z}dY~:  
business association 业务协会 )}6:Ke)  
business bank account 银行营业户口 w=f8UtY9@A  
business concession 特许经营权 -R\} Q"  
business cycle 商业周期；经济周期；商业循环 [PQG]"  
business day 营业日；交易日 s5z@`M5'm  
business expenses 营业开支；营业费用 gjs-j{*  
business for profit 牟利业务 C6,Bqlio  
business hour 营业时间 L9AfLw5&X  
business income 营业收入 j}ruXg  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 bqLv81V  
business of exchange currencies 货币兑换业务 >|rL0  
business of taking deposits 接受存款业务 2C-RoZ~  
business plan 业务计划 :x;D- kZ  
business record 业务记录 s%/0WW0y^  
business recovery 业务重整 rAQ^:
q  
business registration application form 商业登记申请表 =]Ek12.  
business registration certificate 商业登记证 F,EHZ,<V  
business registration fee 商业登记费 i>w>UA*t  
business registration inspector 商业登记督察 )<Yy.Z_:DC  
business registration number 商业登记号码 RGxO
b  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 wicg8[T=B  
Business Registration Officer 商业登记主任 x'  
business sector 商界 4H " *.l  
business sentiment 营商意欲 k5PzY!N  
business taxation 商业课税 SE/@l i  
business turnover 营业额 VSSiuo'5w  
business undertaking 商业经营 eq/s8]uM  
business-friendly 方便商界；有利营商；利于商界运作 4 A  
buy 买入 *'`-plS7  
buy low and sell high 低价买入而高价卖出 Ep'C FNbtW  
buy order 买盘 h7Ma`w\-  
buyer's market 买家市场 + 6}FUi!"e  
buyer's price 买价；买方出价 >MhkNy  
buy-in 补进；补仓 ^^%*2^  
buying rate 买入价；买入汇率