[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 f#~X4@DH`  
break clause 终止条款；中断条款 4wp5ghe  
breakdown 分成细目；明细表；分类细帐；分项数字 ["4sCB@Tr  
break-even 收支平衡；收支相抵；损益两平 T}DP35dBzE  
break-even point 收支平衡点；损益平衡点 ^7Sk`
V  
Bretton Woods Agreement 《布雷顿森林协定》 2c? -_OCy;  
Bretton Woods System 布雷顿森林制度 WjfUbKg0  
brief fee 诉讼费；承办费 Z^t"!oY  
broad definition of money supply 广义货币供应 6ww4ZH?j  
broker 经纪 .iK{=L/(y  
brokerage 经纪费；经纪佣金 aD yHIh8  
brokerage charges 经纪费；经纪佣金 s$g"6;_\  
brokerage house 经纪行 7R9S%  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 fq*.4s #  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 5?-cP?|.9  
broker's firm 经纪行 Z}#,E;  
broker's representative 经纪代表 &Xr@nt0H  
brought to credit 入帐 w74)kIi  
Brussels Stock Exchange 布鲁塞尔证券交易所 A2Je*Gz  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 FPM @%U  
bucketing “对敲”；利用顾客资金买空卖空 *>otz5]  
bucketing offence “对敲”罪行 =#WoeWFW*  
budget 财政预算案；预算 JNY;;9o  
budget booklet 预算案小册 o`B,Pt5vu  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 x!6&)T?!n  
Budget Concluding Speech 《财政预算案总结演词》 tI651Wm9  
budget cycle 财政预算案编制周期 r!/=Iy@  
Budget Day 财政预算案发表日 #$!(8>YJ  
budget debate 财政预算案辩论 u=a5Z4N'  
budget deficit 财政预算赤字 J;Y=oB  
budget exercise 财政预算案编制工作 z#qlu=  
budget guideline 财政预算案准则；财政预算案指引 S*3N6*-l"  
budget guideline ratio 财政预算案准则比率 .j*muDVQn  
budget proposal 财政预算案建议 5xJyW`SWz  
budget revenue 财政预算案收入 Pba 6Ay6B  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 r;3{%S._  
Budget Speech 《财政预算案演词》 nCMv&{~  
budget strategy 财政预算策略 T KpX]H`  
budget surplus 财政预算盈余 9uk}r; %9  
budgetary and cost control 预算与成本管制 Az+}[t  
budgetary criterion 开支预算准则 6"+/Imb-  
budgetary deficit 财政预算赤字 *5( h,s3&  
budgetary guideline 财政预算指引 t*<@>]k  
budgetary implication 财政预算的影响 ,TrrqCw>  
budgetary innovation 财政预算新措施 eow6{CD8  
budgetary management 财政预算管理 L<HJ!  
budgetary policy 财政预算政策 ;;z4EGr  
budgetary position 财政预算状况 -Y]ue*k{  
budgetary strategy 财政预算策略 Z i-)PK^  
budgetary system 财政预算制度 r:h\{DVf  
budgeted cost 预算成本 :f^ =~#!  
budgeted for surplus 预算盈余 rLMjN#`^  
building cost index 建造成本指数 ?L=@Zs  
built-in control of the money supply 货币供应的内在调节功能 xO8-vmf2  
built-in stabilizer 内在稳定因素；内在稳定措施 o(~QuHOp8>  
bulk buying 大宗采购；大批购买 /P<K)a4GM  
bulk transfer 大额股票转名 [kf$82  
bull 看好股市者；“好友”；买空投机者 *P4G}9B|9:  
bull bond 牛债券 I!IWmU6FN  
bull market 牛市；升市；旺市；多头市场 md`PRZzj@  
bull position 长仓 X"V,3gDG  
bullion broker 金银经纪 `% sK F  
bullion market 金银市场 A%H"a+  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 (_^pX  
buoy up 上升
20[_eu)  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 b&k !DeE  
buoyant market 市况活跃 \!HGkmd  
bursary 助学金；补助金 O`2;n.>\  
business 商业；业务 63b?-.!b  
business address 营业地址 Kyy CS>  
business association 业务协会 _yje"  
business bank account 银行营业户口 y8T% g(  
business concession 特许经营权 ]MjQr0&M  
business cycle 商业周期；经济周期；商业循环
?C#=Q6  
business day 营业日；交易日 r5
ONAa3.  
business expenses 营业开支；营业费用 B%HG7  
business for profit 牟利业务 zyNg?_SM  
business hour 营业时间 xL,;(F\^  
business income 营业收入 j6wdqa9!~  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 OhT?W
[4  
business of exchange currencies 货币兑换业务 -)%l{@Mr  
business of taking deposits 接受存款业务 02Z>#AE  
business plan 业务计划 P ]*,955*)  
business record 业务记录 k@1\UL o  
business recovery 业务重整 Y`@:L'j  
business registration application form 商业登记申请表 -h&AO\*^W  
business registration certificate 商业登记证 H f}-
>  
business registration fee 商业登记费 KCR6@{@  
business registration inspector 商业登记督察 (8C ,"Dc[0  
business registration number 商业登记号码 1`1U'ibhe  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 cPcp@Dp  
Business Registration Officer 商业登记主任 hS)X`M  
business sector 商界 "F/%{0d  
business sentiment 营商意欲 9pN},F91n:  
business taxation 商业课税 ]qZs^kQ  
business turnover 营业额 yyZV/ x~  
business undertaking 商业经营 /Jz?~H{%n  
business-friendly 方便商界；有利营商；利于商界运作 'UGkL;  
buy 买入 D/1{v  
buy low and sell high 低价买入而高价卖出 n_[;2XQQ  
buy order 买盘 
!Yx9=>R  
buyer's market 买家市场 /]~Oa#SQ:  
buyer's price 买价；买方出价 ^O_E T$  
buy-in 补进；补仓 %5|awWo_?  
buying rate 买入价；买入汇率