[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 Jegx[*O>b  
break clause 终止条款；中断条款 *k@0:a(>  
breakdown 分成细目；明细表；分类细帐；分项数字 -UD~>s  
break-even 收支平衡；收支相抵；损益两平 M|Lw`?T  
break-even point 收支平衡点；损益平衡点 28UL   
Bretton Woods Agreement 《布雷顿森林协定》 H[_uVv;}6  
Bretton Woods System 布雷顿森林制度 }G,SqpcG  
brief fee 诉讼费；承办费  u_[4n  
broad definition of money supply 广义货币供应 &\6`[# bT  
broker 经纪 esC\R4he  
brokerage 经纪费；经纪佣金 Fl'xmz^  
brokerage charges 经纪费；经纪佣金 1$3XKw'  
brokerage house 经纪行 r3BDq  
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〕 ` HE:D2b  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 u=v%7c2Mx}  
broker's firm 经纪行 [ilv/V<  
broker's representative 经纪代表 thZ@BrO#  
brought to credit 入帐 $E9daUt8"J  
Brussels Stock Exchange 布鲁塞尔证券交易所 "ZJ1`R=Mj  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 l~Wk07r3  
bucketing “对敲”；利用顾客资金买空卖空 +k(3+b$S-  
bucketing offence “对敲”罪行 `S/1U87  
budget 财政预算案；预算 1A/c/iC  
budget booklet 预算案小册 2t`9_z
qLw  
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〕 1UA~J|&gi^  
Budget Concluding Speech 《财政预算案总结演词》 }r<@o3t  
budget cycle 财政预算案编制周期 2 cX"#."5p  
Budget Day 财政预算案发表日 M:1F@\<  
budget debate 财政预算案辩论 m^oi4mV  
budget deficit 财政预算赤字 i37a}.;  
budget exercise 财政预算案编制工作 oN6*WNtJ  
budget guideline 财政预算案准则；财政预算案指引 ,C'w(af@}  
budget guideline ratio 财政预算案准则比率 >y06 s{[  
budget proposal 财政预算案建议 )r6SGlE[Y  
budget revenue 财政预算案收入 zhvk%Y:  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 Z\
gg<Q  
Budget Speech 《财政预算案演词》 @|  UIV  
budget strategy 财政预算策略 ^s(X VVA  
budget surplus 财政预算盈余 M;TfD  
budgetary and cost control 预算与成本管制 84oW  
budgetary criterion 开支预算准则 f{ 4G  
budgetary deficit 财政预算赤字 PHiX:0zT  
budgetary guideline 财政预算指引 :Z]+Z_9p  
budgetary implication 财政预算的影响 lTOM/^L  
budgetary innovation 财政预算新措施 m5;[,He  
budgetary management 财政预算管理 l^eNZ3:H  
budgetary policy 财政预算政策 HfeflGme*  
budgetary position 财政预算状况 k4AE`[UE  
budgetary strategy 财政预算策略 T~~$=
vP9  
budgetary system 财政预算制度 |`t!aG8  
budgeted cost 预算成本 Q"K>ML>0  
budgeted for surplus 预算盈余 7Ae,|k  
building cost index 建造成本指数 )}it,<  
built-in control of the money supply 货币供应的内在调节功能 V8U`%/`N  
built-in stabilizer 内在稳定因素；内在稳定措施 C=_-p"O#  
bulk buying 大宗采购；大批购买 sr($Bw  
bulk transfer 大额股票转名 qxcBj  
bull 看好股市者；“好友”；买空投机者 =|JIY  
bull bond 牛债券 Iv|WeSL.  
bull market 牛市；升市；旺市；多头市场 _d=&9d#=\  
bull position 长仓 G$kwc F'C  
bullion broker 金银经纪 ESf7b `tS  
bullion market 金银市场 J)yy}[Fx  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 :iNAXy  
buoy up 上升 !%\To(r[  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 ):\{n8~  
buoyant market 市况活跃 .8PO7#  
bursary 助学金；补助金 y>cmKE  
business 商业；业务 d |?(c~  
business address 营业地址 <%#y ^_  
business association 业务协会 >0+|0ba  
business bank account 银行营业户口 A"3&EuvU  
business concession 特许经营权 eP)
YJe 3  
business cycle 商业周期；经济周期；商业循环 [QqNsco)  
business day 营业日；交易日 S{)n0/_  
business expenses 营业开支；营业费用  T[[   
business for profit 牟利业务 w{O3P"N2  
business hour 营业时间 '%RK KA  
business income 营业收入 V?J,ab$X#  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 rn5g+%jX*  
business of exchange currencies 货币兑换业务 g*c\'~f;  
business of taking deposits 接受存款业务 '>mb@m  
business plan 业务计划 <w2NJ~M^  
business record 业务记录 8\.1m9&r>o  
business recovery 业务重整 +2f
J  
business registration application form 商业登记申请表 `"b7y(M  
business registration certificate 商业登记证 9-iB?a7{.  
business registration fee 商业登记费 [ EID27P  
business registration inspector 商业登记督察 DfzUGX
 
business registration number 商业登记号码 -GWzMBS S  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 GGL4<P7  
Business Registration Officer 商业登记主任 yz$1qEII`q  
business sector 商界 U9[A(  
business sentiment 营商意欲 /\$|D&e  
business taxation 商业课税 ~_j%nJ &2  
business turnover 营业额 -Fc#  
business undertaking 商业经营 n_&)VF#n(  
business-friendly 方便商界；有利营商；利于商界运作 H1j6.i}q  
buy 买入 m
;+1;B  
buy low and sell high 低价买入而高价卖出 @>nk^l  
buy order 买盘 vMdhNOU  
buyer's market 买家市场 3N*C]  
buyer's price 买价；买方出价 q[+:t   
buy-in 补进；补仓 jLS]^|  
buying rate 买入价；买入汇率