[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 u5A$VRMN  
break clause 终止条款；中断条款 =6xxZy [  
breakdown 分成细目；明细表；分类细帐；分项数字 )26_7.|  
break-even 收支平衡；收支相抵；损益两平 -op(26:W<  
break-even point 收支平衡点；损益平衡点 `|e3OCU  
Bretton Woods Agreement 《布雷顿森林协定》 c4iGtW  
Bretton Woods System 布雷顿森林制度 Cn.x:I@r  
brief fee 诉讼费；承办费 6$ ag<  
broad definition of money supply 广义货币供应 :\KJw  
broker 经纪 lO=~&_  
brokerage 经纪费；经纪佣金 OFn#C!  
brokerage charges 经纪费；经纪佣金 b2XUZ5  
brokerage house 经纪行 d[y(u<Vl  
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〕 F1NYpCR  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 2!";?E  
broker's firm 经纪行 }\]J?I+A  
broker's representative 经纪代表 5?-@}PL!Y  
brought to credit 入帐 Mcqym8,q|3  
Brussels Stock Exchange 布鲁塞尔证券交易所 1(jDBP!8  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 uolEX+  
bucketing “对敲”；利用顾客资金买空卖空 R_B`dP<"~Y  
bucketing offence “对敲”罪行 /yFs$t>9  
budget 财政预算案；预算 %Mr^~7nN  
budget booklet 预算案小册 -P We  
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〕 >tTu1#t  
Budget Concluding Speech 《财政预算案总结演词》 jn+BH3e  
budget cycle 财政预算案编制周期 W5R /  
Budget Day 财政预算案发表日 9_lWB6  
budget debate 财政预算案辩论 8'o6:  
budget deficit 财政预算赤字 siD/`T&  
budget exercise 财政预算案编制工作 Mc<O ~  
budget guideline 财政预算案准则；财政预算案指引 +K7oyZg  
budget guideline ratio 财政预算案准则比率 0 ![  
budget proposal 财政预算案建议 ;}4^WzmK^(  
budget revenue 财政预算案收入 |yVveJ  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 d< b,].  
Budget Speech 《财政预算案演词》 1hW"#>f7  
budget strategy 财政预算策略 B-W8Zq# 4>  
budget surplus 财政预算盈余 um*!+Q  
budgetary and cost control 预算与成本管制 @aUQy;  
budgetary criterion 开支预算准则 A_2oQ*  
budgetary deficit 财政预算赤字 OtZc;
c  
budgetary guideline 财政预算指引 48RSuH  
budgetary implication 财政预算的影响 >WmTM0  
budgetary innovation 财政预算新措施 pvYBhTz0  
budgetary management 财政预算管理 v&Oc,W  
budgetary policy 财政预算政策 $n* wS,  
budgetary position 财政预算状况 3h`_Qv%g  
budgetary strategy 财政预算策略 dQJ)0!B  
budgetary system 财政预算制度 cc{^0JT  
budgeted cost 预算成本 tWaM+W  
budgeted for surplus 预算盈余 Lb}$)AcC  
building cost index 建造成本指数 l9#@4Os  
built-in control of the money supply 货币供应的内在调节功能 J3c8WS{:  
built-in stabilizer 内在稳定因素；内在稳定措施 Y|~+bK a  
bulk buying 大宗采购；大批购买 u_jhmKr~  
bulk transfer 大额股票转名 bz|-x "qk  
bull 看好股市者；“好友”；买空投机者 lB*HLC  
bull bond 牛债券 I8Q!`KJ  
bull market 牛市；升市；旺市；多头市场 n>W*y|UJ  
bull position 长仓 +MyXIWmD  
bullion broker 金银经纪 6D/K=-  
bullion market 金银市场 9qI#vHA  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 Eh&-b
6:  
buoy up 上升 Ft 6{g JBG  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 rObg:(z&\  
buoyant market 市况活跃 {3eg4j.Z  
bursary 助学金；补助金 R?iC"s!  
business 商业；业务 XU|>SOR@z  
business address 营业地址 q}cm"lO$  
business association 业务协会 T&+y~c[au  
business bank account 银行营业户口 Mq52B_  
business concession 特许经营权 4KB>O)YNg'  
business cycle 商业周期；经济周期；商业循环 raJv $P  
business day 营业日；交易日 0[.T`tpN'  
business expenses 营业开支；营业费用 $d5}OI"g  
business for profit 牟利业务 *u]aWx  
business hour 营业时间 `&URd&ouJD  
business income 营业收入 'g:.&4x_w  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 X ;Cl8  
business of exchange currencies 货币兑换业务 nR8r$2B+t  
business of taking deposits 接受存款业务 7& 'p"hF  
business plan 业务计划 KZGy&u >`  
business record 业务记录 
L~{3W  
business recovery 业务重整 9i+.iuE%Bu  
business registration application form 商业登记申请表 Q/`W[Et  
business registration certificate 商业登记证 K)W:@,*  
business registration fee 商业登记费 d~#:t~ $,  
business registration inspector 商业登记督察 vP'#x  
business registration number 商业登记号码 e[Jh7r>'  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 @t2S"s$m  
Business Registration Officer 商业登记主任 X+QoO=02LR  
business sector 商界 cYz|Ux  
business sentiment 营商意欲  sB wzb  
business taxation 商业课税 5#~E[dr  
business turnover 营业额 zg$NrI&  
business undertaking 商业经营 ?g4S51zpp  
business-friendly 方便商界；有利营商；利于商界运作 Ie(M9QMp  
buy 买入 T 3<2ds  
buy low and sell high 低价买入而高价卖出 IlZ$Jd  
buy order 买盘 v(
;n|=O  
buyer's market 买家市场 `\yQn7 Oq  
buyer's price 买价；买方出价 1F R  
buy-in 补进；补仓 )yUSuK(Vu  
buying rate 买入价；买入汇率