[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 ?X#/1X%u:  
break clause 终止条款；中断条款 ]dbSa1?  
breakdown 分成细目；明细表；分类细帐；分项数字 5%Oyvt]}2  
break-even 收支平衡；收支相抵；损益两平 y B4H3Q )  
break-even point 收支平衡点；损益平衡点 24jtJC,7  
Bretton Woods Agreement 《布雷顿森林协定》 }\u%)uZ  
Bretton Woods System 布雷顿森林制度 rx6-~0!eI=  
brief fee 诉讼费；承办费 95^i/6Gl!P  
broad definition of money supply 广义货币供应 \S iHrr5  
broker 经纪 Q-8'?S  
brokerage 经纪费；经纪佣金 t.E4Tqzc>  
brokerage charges 经纪费；经纪佣金 WfDX"rA  
brokerage house 经纪行 "o{)X
@YN]  
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〕 ^K.u ~p  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 K4k~r!&OU  
broker's firm 经纪行 y5/'!L)g  
broker's representative 经纪代表 *|k;a]HT  
brought to credit 入帐 EY)Gi`lK  
Brussels Stock Exchange 布鲁塞尔证券交易所 )jlP cO-  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 *m$PH"  
bucketing “对敲”；利用顾客资金买空卖空 UIf ZPf=  
bucketing offence “对敲”罪行 J}(6>iuQY?  
budget 财政预算案；预算 GjeUUmr  
budget booklet 预算案小册 Jh43)#G-  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 )W`SC mr]  
Budget Concluding Speech 《财政预算案总结演词》 ?AnjD8i  
budget cycle 财政预算案编制周期 jWXR__>.  
Budget Day 财政预算案发表日 Lvi[*une|  
budget debate 财政预算案辩论 gE@$~Q >M  
budget deficit 财政预算赤字 +:>JZ $  
budget exercise 财政预算案编制工作 dCZ\ S91q  
budget guideline 财政预算案准则；财政预算案指引 @q&|MMLt  
budget guideline ratio 财政预算案准则比率 {4: -
0itG  
budget proposal 财政预算案建议 Pknc[h},  
budget revenue 财政预算案收入 3$c (M99r  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 \9]I#Ih}M  
Budget Speech 《财政预算案演词》 wy{\/?~c  
budget strategy 财政预算策略 w{3Q( =&  
budget surplus 财政预算盈余 aUW/1nQHa  
budgetary and cost control 预算与成本管制 ':\fl.b  
budgetary criterion 开支预算准则 gwSN>oj &  
budgetary deficit 财政预算赤字 20UqJM8Ot  
budgetary guideline 财政预算指引 #M5_em4kN  
budgetary implication 财政预算的影响 )
RwBg8  
budgetary innovation 财政预算新措施 [dj5$l|  
budgetary management 财政预算管理 X"[dQ_o  
budgetary policy 财政预算政策 kDzj%sm!  
budgetary position 财政预算状况  c6Lif)4  
budgetary strategy 财政预算策略 }xDB ~k  
budgetary system 财政预算制度 I?a8h`WS+  
budgeted cost 预算成本 "v(G7*2  
budgeted for surplus 预算盈余 Ys-Keyg  
building cost index 建造成本指数 N%9h~G  
built-in control of the money supply 货币供应的内在调节功能 `,wcQ  
built-in stabilizer 内在稳定因素；内在稳定措施 |JUe>E
*  
bulk buying 大宗采购；大批购买 )n7|?@5U  
bulk transfer 大额股票转名 -@''[m.*  
bull 看好股市者；“好友”；买空投机者 O)`fvpVU  
bull bond 牛债券 [kbC'Eh*  
bull market 牛市；升市；旺市；多头市场 mEoA#U  
bull position 长仓 YP[
LQ>  
bullion broker 金银经纪 j2|XDOf  
bullion market 金银市场 [E>R.Oe  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 ;rd6ko  
buoy up 上升 ,>;!%Ui/p  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 1~%o}+#-  
buoyant market 市况活跃 izCaB~{/  
bursary 助学金；补助金 dQ: ?< zZ  
business 商业；业务 Bvz62?  
business address 营业地址 wms1IV%;  
business association 业务协会 6W5d7`A  
business bank account 银行营业户口 U1l0Uke  
business concession 特许经营权 coD
jL.u  
business cycle 商业周期；经济周期；商业循环 Kw )KA^KF  
business day 营业日；交易日 d,
W/M(S  
business expenses 营业开支；营业费用 nV'
3sUvR#  
business for profit 牟利业务 OI+E (nA  
business hour 营业时间 6wPeb~{  
business income 营业收入 L 5+J ^  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 W1vCN31  
business of exchange currencies 货币兑换业务 {|s/]W  
business of taking deposits 接受存款业务 M[~Jaxw%  
business plan 业务计划 W.^Ei\w/t  
business record 业务记录  JwZ?hc  
business recovery 业务重整 |K%}}g[<e;  
business registration application form 商业登记申请表 1e/L\Y=m  
business registration certificate 商业登记证 M RQZIi  
business registration fee 商业登记费 ;Xqn-R  
business registration inspector 商业登记督察 7Yuk  
business registration number 商业登记号码 A8J8u,u9  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 UxyY<H~Wx  
Business Registration Officer 商业登记主任 q69H^E=  
business sector 商界 ?cJY B)  
business sentiment 营商意欲 Q:mZ" i5  
business taxation 商业课税 1!!\+ c2*  
business turnover 营业额 e#.\^   
business undertaking 商业经营 <"?*zx&  
business-friendly 方便商界；有利营商；利于商界运作  l^P#kQA  
buy 买入 lzEb5mg  
buy low and sell high 低价买入而高价卖出 2}w#3K  
buy order 买盘 < kz[:n:  
buyer's market 买家市场 ! ao6e  
buyer's price 买价；买方出价 be7L="vZw  
buy-in 补进；补仓 cD2+hp|9  
buying rate 买入价；买入汇率