[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 Q^8/"aV\  
break clause 终止条款；中断条款 TZhYgV  
breakdown 分成细目；明细表；分类细帐；分项数字 O1!YHo  
break-even 收支平衡；收支相抵；损益两平 2U3e!V  
break-even point 收支平衡点；损益平衡点 3+&k{UZjt  
Bretton Woods Agreement 《布雷顿森林协定》 -<:w{
cV  
Bretton Woods System 布雷顿森林制度 &crR nv?  
brief fee 诉讼费；承办费 m'-QVZ{(M%  
broad definition of money supply 广义货币供应 5w%[|%KG:L  
broker 经纪 Z23T
2  
brokerage 经纪费；经纪佣金 ??f,(om  
brokerage charges 经纪费；经纪佣金 ^VEaOKMr  
brokerage house 经纪行 6xFchdMG{m  
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〕 KA>QW[HX  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 juI)Do2_  
broker's firm 经纪行 h; 6G~D  
broker's representative 经纪代表 sR^b_/ElxT  
brought to credit 入帐 Z3U%Afl2{  
Brussels Stock Exchange 布鲁塞尔证券交易所 Vh
a,r
Ii  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 g_JQW(_  
bucketing “对敲”；利用顾客资金买空卖空 P`avn  
bucketing offence “对敲”罪行 97/4J  
budget 财政预算案；预算 v\E6N2.S  
budget booklet 预算案小册 B|.A6:1g+  
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〕 sN K^.0  
Budget Concluding Speech 《财政预算案总结演词》 CF:L#r  
budget cycle 财政预算案编制周期 "ruYMSpU  
Budget Day 财政预算案发表日 NK c<nYdK?  
budget debate 财政预算案辩论 Q5A
,9ovNZ  
budget deficit 财政预算赤字 -hq^';,  
budget exercise 财政预算案编制工作 SLNq%7apx  
budget guideline 财政预算案准则；财政预算案指引 KWM.e1(  
budget guideline ratio 财政预算案准则比率 8@b`a]lgrd  
budget proposal 财政预算案建议 zN9#qlfv  
budget revenue 财政预算案收入 b7'l3mQjk  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 \58bz<u"  
Budget Speech 《财政预算案演词》 >f4[OBc  
budget strategy 财政预算策略 uzT+,  
budget surplus 财政预算盈余 L={\U3 __k  
budgetary and cost control 预算与成本管制 #=)!\
 
budgetary criterion 开支预算准则 V`9*_8Dx2  
budgetary deficit 财政预算赤字 ^j@+!A_.Q  
budgetary guideline 财政预算指引 ObJ-XNcNH  
budgetary implication 财政预算的影响 z]KJ4  
budgetary innovation 财政预算新措施 9GsG*$-I  
budgetary management 财政预算管理 XpYd
|BvW  
budgetary policy 财政预算政策 *>2e4j]  
budgetary position 财政预算状况 7rYB
FSp  
budgetary strategy 财政预算策略 +Jm vB6s  
budgetary system 财政预算制度 L2_[M'  
budgeted cost 预算成本 e tL?UF$  
budgeted for surplus 预算盈余 |~#A?mK
-  
building cost index 建造成本指数 ^cE{Uv  
built-in control of the money supply 货币供应的内在调节功能 6=qC/1,l  
built-in stabilizer 内在稳定因素；内在稳定措施 6=Wevb5YJ  
bulk buying 大宗采购；大批购买 j5og}P
q:  
bulk transfer 大额股票转名 /r2S1"(q  
bull 看好股市者；“好友”；买空投机者 0FLCN!i1  
bull bond 牛债券 ^IyYck'y+  
bull market 牛市；升市；旺市；多头市场 w~&#:F?
  
bull position 长仓 mnBTZ/ZjS  
bullion broker 金银经纪 :pNS$g[  
bullion market 金银市场 @.c[z D  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 lMG+,?<uK&  
buoy up 上升 `%^w-'  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕  ^>>9?  
buoyant market 市况活跃 F|VKrH.  
bursary 助学金；补助金 &,3s2,1U(  
business 商业；业务  NEPK  
business address 营业地址 q/
Vl>t  
business association 业务协会 .5AFAGv_c  
business bank account 银行营业户口 P{BW^kAdH  
business concession 特许经营权 ]Yf^O @<<>  
business cycle 商业周期；经济周期；商业循环 `(gQw~|z  
business day 营业日；交易日 @2mWNYHR*>  
business expenses 营业开支；营业费用 1B:5O*I!J  
business for profit 牟利业务 t: oQHhO?  
business hour 营业时间 kr@!j@j$  
business income 营业收入 +v'2s@e` #  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 ?3qp?ea  
business of exchange currencies 货币兑换业务 P;K LN9/4  
business of taking deposits 接受存款业务 CBNt _y  
business plan 业务计划 q`.=/O'  
business record 业务记录 &}0QnO_mj  
business recovery 业务重整 uMpuS1  
business registration application form 商业登记申请表 w\UAKN60  
business registration certificate 商业登记证 .t8hTlV?<B  
business registration fee 商业登记费 q@~{g[   
business registration inspector 商业登记督察 *4LRdLMn  
business registration number 商业登记号码 j
Ko9y  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 zGNW5S9G  
Business Registration Officer 商业登记主任  (:o:_U  
business sector 商界 e igVT4  
business sentiment 营商意欲 J7C?
Z  
business taxation 商业课税 m@lUJY  
business turnover 营业额 GN Ewq$  
business undertaking 商业经营 hOk n@F.  
business-friendly 方便商界；有利营商；利于商界运作 l'
M/et{:  
buy 买入 U;*t5l  
buy low and sell high 低价买入而高价卖出 2y|n!p T  
buy order 买盘 + !"YC  
buyer's market 买家市场 a7uL{*ZR  
buyer's price 买价；买方出价 n%G[Y^^ ,  
buy-in 补进；补仓 'h7x@[|  
buying rate 买入价；买入汇率