[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 b3W@{je  
break clause 终止条款；中断条款 MC^H N w  
breakdown 分成细目；明细表；分类细帐；分项数字 5EM(3eY^q  
break-even 收支平衡；收支相抵；损益两平 ,'[0tl}8K  
break-even point 收支平衡点；损益平衡点 4;x{@Ln  
Bretton Woods Agreement 《布雷顿森林协定》 SO9j/  
Bretton Woods System 布雷顿森林制度 c5pF?kFaD  
brief fee 诉讼费；承办费 &;|/I`+  
broad definition of money supply 广义货币供应 ml\A)8O]j/  
broker 经纪 }!x\qpA  
brokerage 经纪费；经纪佣金 A?=g!(wB  
brokerage charges 经纪费；经纪佣金 Z%k)'%_  
brokerage house 经纪行 VD,g  
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〕 >k5nU^|B1  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 ,F]Y,"x:  
broker's firm 经纪行 uD_iyK0,  
broker's representative 经纪代表 >2TDYB|;  
brought to credit 入帐 2/3,%5j_  
Brussels Stock Exchange 布鲁塞尔证券交易所 ng"R[/)In  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 :>]=YE  
bucketing “对敲”；利用顾客资金买空卖空 eNR>W>;'  
bucketing offence “对敲”罪行 #3leMZ6  
budget 财政预算案；预算 -)PQ&[  
budget booklet 预算案小册 8i;EpAwB  
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〕 HTAJn_  
Budget Concluding Speech 《财政预算案总结演词》 ,E <(K8  
budget cycle 财政预算案编制周期 unKi)v1  
Budget Day 财政预算案发表日 vWc=^tT  
budget debate 财政预算案辩论 W{<_gD9  
budget deficit 财政预算赤字 )%I2#Q"Nt-  
budget exercise 财政预算案编制工作 1:(qoA:  
budget guideline 财政预算案准则；财政预算案指引 !`JaYUL[e  
budget guideline ratio 财政预算案准则比率 j#rjYiYKy  
budget proposal 财政预算案建议 },lHa!<^  
budget revenue 财政预算案收入 >+ulLQqe  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 hOG9  
Budget Speech 《财政预算案演词》 /_rEI,[k  
budget strategy 财政预算策略 JHC 6l  
budget surplus 财政预算盈余 h\k@7wgu  
budgetary and cost control 预算与成本管制 Js.2R$o =*  
budgetary criterion 开支预算准则 Iy%
fg',%  
budgetary deficit 财政预算赤字 V.?N
29CA|  
budgetary guideline 财政预算指引 ..'k+0u^  
budgetary implication 财政预算的影响 yPs4S?<s  
budgetary innovation 财政预算新措施 DryN}EMOKD  
budgetary management 财政预算管理 ZCVwQ#Xe+  
budgetary policy 财政预算政策 AwN7/M~'  
budgetary position 财政预算状况 ;/l$&:  
budgetary strategy 财政预算策略 [uqe|< :  
budgetary system 财政预算制度 Sc#B-4m  
budgeted cost 预算成本 }86&? 0j.  
budgeted for surplus 预算盈余 > ka*-8 ?  
building cost index 建造成本指数 nE;^xMOK!  
built-in control of the money supply 货币供应的内在调节功能 `<_A#@  
built-in stabilizer 内在稳定因素；内在稳定措施 P5-1z&9O  
bulk buying 大宗采购；大批购买 M uz+j.0  
bulk transfer 大额股票转名 s[<a(  
bull 看好股市者；“好友”；买空投机者 %8C,9q  
bull bond 牛债券 qTxw5.Ai!  
bull market 牛市；升市；旺市；多头市场 i;Y3pF0%P  
bull position 长仓 ]:H((rk  
bullion broker 金银经纪 Zfwhg4G~  
bullion market 金银市场 }Rl^7h<!  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 ye?4^@u u  
buoy up 上升 q+<<Ku(20  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 N!me:|Dn  
buoyant market 市况活跃 P}kBqMM  
bursary 助学金；补助金 "$P|!k45(  
business 商业；业务 xAlyik  
business address 营业地址 B:5NI a  
business association 业务协会 ct o+W}k  
business bank account 银行营业户口 j<,Ho4v}_  
business concession 特许经营权 tFj[>_d7  
business cycle 商业周期；经济周期；商业循环 `eZ +Pf".  
business day 营业日；交易日 /w[B,_ZKTk  
business expenses 营业开支；营业费用 dOG]Yjc  
business for profit 牟利业务 ay GYVYi  
business hour 营业时间 -O&u;kh4g  
business income 营业收入 ppYIVI  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 ahJ-T@  
business of exchange currencies 货币兑换业务 4DLp+6zP  
business of taking deposits 接受存款业务 Jeb"t1.$  
business plan 业务计划 *,x-}%X  
business record 业务记录 l rRRRR  
business recovery 业务重整 hKx*V"7/#\  
business registration application form 商业登记申请表 Ku'OM6D<  
business registration certificate 商业登记证 [B0]%!hFw  
business registration fee 商业登记费 FR57F(31  
business registration inspector 商业登记督察 BIJlU(aF  
business registration number 商业登记号码 rHSA5.[1P  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 8VWkUsOoI  
Business Registration Officer 商业登记主任 WRdBL5  
business sector 商界 &Hl*Eg f  
business sentiment 营商意欲 [nYm-\M  
business taxation 商业课税 ng0tNifZ;  
business turnover 营业额 WSi`KNX  
business undertaking 商业经营 /4x p?Lo:  
business-friendly 方便商界；有利营商；利于商界运作 9)~Ha iVB  
buy 买入 O_~vl m<#  
buy low and sell high 低价买入而高价卖出 Jx-dWfe  
buy order 买盘 f8AgTw,K8  
buyer's market 买家市场 WU:r:m+ >  
buyer's price 买价；买方出价 9$iDK$%  
buy-in 补进；补仓 4UV6'X)V  
buying rate 买入价；买入汇率