[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 oH6zlmqG"  
break clause 终止条款；中断条款 td7(444]  
breakdown 分成细目；明细表；分类细帐；分项数字 RBf#5VjOG!  
break-even 收支平衡；收支相抵；损益两平 }p6]az3  
break-even point 收支平衡点；损益平衡点 Jyg1z,B <  
Bretton Woods Agreement 《布雷顿森林协定》 V B*c1i  
Bretton Woods System 布雷顿森林制度 )M0(vog  
brief fee 诉讼费；承办费 _1E c54D  
broad definition of money supply 广义货币供应 QGfwvFm  
broker 经纪 VnW6$W?g  
brokerage 经纪费；经纪佣金 G(wK(P0j  
brokerage charges 经纪费；经纪佣金 * :TwO=)  
brokerage house 经纪行 QD!NV*  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 < e BmCrJ  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 zs]ubJC@  
broker's firm 经纪行 *$%~/Q@]  
broker's representative 经纪代表 ,e'm@d$Q*  
brought to credit 入帐 =5Db^  
Brussels Stock Exchange 布鲁塞尔证券交易所 9Zl4NV&B  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 V WZpEi  
bucketing “对敲”；利用顾客资金买空卖空 t'eu>a1D  
bucketing offence “对敲”罪行 JR] elRR  
budget 财政预算案；预算 Jkj
7ty.J  
budget booklet 预算案小册 HI|egf @  
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〕 Cydo~/  
Budget Concluding Speech 《财政预算案总结演词》 05ClPT\BCr  
budget cycle 财政预算案编制周期 n(Nu
 
Budget Day 财政预算案发表日 4dFr~ {  
budget debate 财政预算案辩论 #1$4<o#M  
budget deficit 财政预算赤字 H6`k%O*  
budget exercise 财政预算案编制工作 B(Yg1jAe  
budget guideline 财政预算案准则；财政预算案指引 eG(YORkR  
budget guideline ratio 财政预算案准则比率 3G4WKg.^  
budget proposal 财政预算案建议 Vc9Bg2f5  
budget revenue 财政预算案收入 +3.9)w  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 9~Sa7P  
Budget Speech 《财政预算案演词》 gBV4IQ  
budget strategy 财政预算策略 j;}-x1R  
budget surplus 财政预算盈余 o`Z3}  
budgetary and cost control 预算与成本管制 (v?@evQ  
budgetary criterion 开支预算准则 f3!Oc  
budgetary deficit 财政预算赤字 kIS )*_  
budgetary guideline 财政预算指引 i/_rz.
c~3  
budgetary implication 财政预算的影响 I>.pkf<V  
budgetary innovation 财政预算新措施 ?@@$)2_*u  
budgetary management 财政预算管理 V z  
budgetary policy 财政预算政策 'L O3[G{  
budgetary position 财政预算状况 ?0X$ox  
budgetary strategy 财政预算策略 DD
mC3  
budgetary system 财政预算制度 d4IQ;u  
budgeted cost 预算成本 axC{azo|  
budgeted for surplus 预算盈余 -'miM ~kG[  
building cost index 建造成本指数 `TO Xktj  
built-in control of the money supply 货币供应的内在调节功能 m_Hg!Lg  
built-in stabilizer 内在稳定因素；内在稳定措施 $,Xn@4  
bulk buying 大宗采购；大批购买 .CEC g*f  
bulk transfer 大额股票转名 E7h@Y~bNhW  
bull 看好股市者；“好友”；买空投机者 b~fl,(sZp  
bull bond 牛债券 }Jh.+k|_  
bull market 牛市；升市；旺市；多头市场 YC%xW*  
bull position 长仓 BDfMFH[1  
bullion broker 金银经纪 k8ILo)  
bullion market 金银市场 ~N9k8eT  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 qmpT G:+  
buoy up 上升  =AaF$R  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 1d49&-N  
buoyant market 市况活跃 />Zfx.Aj6  
bursary 助学金；补助金 dY$nw  
business 商业；业务 _`=qc/-0  
business address 营业地址 qdk!.A{  
business association 业务协会 phb ;D  
business bank account 银行营业户口 a+z >pV|  
business concession 特许经营权 gLt6u|0q  
business cycle 商业周期；经济周期；商业循环 _s#J\!F  
business day 营业日；交易日 5KB Z-,  
business expenses 营业开支；营业费用 |+8rYIms`  
business for profit 牟利业务 ).,twf58  
business hour 营业时间 !8|r$mN8  
business income 营业收入 $Xo_8SX,  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 nl2Lqu1  
business of exchange currencies 货币兑换业务 ]+ub R;  
business of taking deposits 接受存款业务 ,.{M1D6'R`  
business plan 业务计划 ;FwUUKj  
business record 业务记录 1H">Rb30@  
business recovery 业务重整 + rB3\R"d  
business registration application form 商业登记申请表 9mtndTT 5u  
business registration certificate 商业登记证 x!S}Y"  
business registration fee 商业登记费 T@vE@D  
business registration inspector 商业登记督察 fGj66rMGw  
business registration number 商业登记号码 FB?V<x  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 =\8 x  
Business Registration Officer 商业登记主任 ^0_>  
business sector 商界 *cFGDQ!  
business sentiment 营商意欲 fMf;  
business taxation 商业课税 G$*=9`  
business turnover 营业额 W )Y-^i5  
business undertaking 商业经营 ]D@aMC$#  
business-friendly 方便商界；有利营商；利于商界运作 ok,O/|E}?  
buy 买入 ~^Al#@  
buy low and sell high 低价买入而高价卖出 a>#$&&oQ0  
buy order 买盘 JK{2hr_a  
buyer's market 买家市场 C-49u<;,  
buyer's price 买价；买方出价 )qX.! &|I  
buy-in 补进；补仓 L1lDDS#  
buying rate 买入价；买入汇率