[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 "pJEzC  
break clause 终止条款；中断条款 Jywz27j  
breakdown 分成细目；明细表；分类细帐；分项数字 WUQh[A41  
break-even 收支平衡；收支相抵；损益两平 H_^u_%:e  
break-even point 收支平衡点；损益平衡点 mLdyt-1  
Bretton Woods Agreement 《布雷顿森林协定》 `RLrT34  
Bretton Woods System 布雷顿森林制度 <OFqUp*l  
brief fee 诉讼费；承办费 X"r$,~  
broad definition of money supply 广义货币供应 z:? <aT  
broker 经纪 v[=E f  
brokerage 经纪费；经纪佣金 Ny<G2!W  
brokerage charges 经纪费；经纪佣金 L{ ^@O0S  
brokerage house 经纪行 xVo)!83+Q  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 mqxy(zS]  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 /1@m#ZxA:  
broker's firm 经纪行 |I<-x)joIK  
broker's representative 经纪代表 n
Fn`>kQ  
brought to credit 入帐 Dy'
l]vN$  
Brussels Stock Exchange 布鲁塞尔证券交易所 > %*X2'^  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 ooxzM `  
bucketing “对敲”；利用顾客资金买空卖空 %HS!^j3C%  
bucketing offence “对敲”罪行 ;'+cT.cmH  
budget 财政预算案；预算 '%7]xp  
budget booklet 预算案小册 Z9EQ|WfS#-  
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〕 h2*&>Mc  
Budget Concluding Speech 《财政预算案总结演词》 gx.]4v  
budget cycle 财政预算案编制周期 #.xTAvD  
Budget Day 财政预算案发表日 TniKH(w/  
budget debate 财政预算案辩论 nWsz0v3'9  
budget deficit 财政预算赤字 )}lV41u  
budget exercise 财政预算案编制工作 S}I=i>QB  
budget guideline 财政预算案准则；财政预算案指引 YA8~O5  
budget guideline ratio 财政预算案准则比率 73 <yrBxp  
budget proposal 财政预算案建议 ~n\ea:.  
budget revenue 财政预算案收入 t9l7 % +y  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 cC]1D*Bn  
Budget Speech 《财政预算案演词》 WHT%m|yn  
budget strategy 财政预算策略 d+)L\ `4  
budget surplus 财政预算盈余 @=1``z#  
budgetary and cost control 预算与成本管制 HK.J/Zr  
budgetary criterion 开支预算准则 IH}L1i A)  
budgetary deficit 财政预算赤字 ~;s) 0M  
budgetary guideline 财政预算指引 e4LNnJU\|  
budgetary implication 财政预算的影响 U /Fomu  
budgetary innovation 财政预算新措施 QyQ8M1
m  
budgetary management 财政预算管理 oa7Hx<Y  
budgetary policy 财政预算政策 Z}f_\d'  
budgetary position 财政预算状况 =h
lu, By  
budgetary strategy 财政预算策略 "|rqt.f2[  
budgetary system 财政预算制度 ^a5>`W  
budgeted cost 预算成本 }A^,y  
budgeted for surplus 预算盈余 ?^Ux+mVE  
building cost index 建造成本指数 Wg&:xff  
built-in control of the money supply 货币供应的内在调节功能 }aI
fIJ  
built-in stabilizer 内在稳定因素；内在稳定措施 #+\G- =-  
bulk buying 大宗采购；大批购买 ,:{+ H  
bulk transfer 大额股票转名 </p.OaNe  
bull 看好股市者；“好友”；买空投机者 CxV%/ChJ#  
bull bond 牛债券 RkM!BcB  
bull market 牛市；升市；旺市；多头市场 /L^dHI]Q  
bull position 长仓 55\
mQ|.Jn  
bullion broker 金银经纪 7F~+z7(h  
bullion market 金银市场 kMXl {  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 YJ$ =`lIM  
buoy up 上升 TQH#sx  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 :Yqa[._AF  
buoyant market 市况活跃 +3CMfYsr8  
bursary 助学金；补助金 .|-y+9IP  
business 商业；业务 RdHR[ Usm  
business address 营业地址 RJD3o_(" K  
business association 业务协会 hrF4 a$  
business bank account 银行营业户口 ?CD q^)T[  
business concession 特许经营权 }fZBP]<I(  
business cycle 商业周期；经济周期；商业循环 ^eii 4  
business day 营业日；交易日 !C?z$5g  
business expenses 营业开支；营业费用 t1S~~F LE  
business for profit 牟利业务 H2vEFnV  
business hour 营业时间 <Z;BB)I&C`  
business income 营业收入 ZxQP,Ys_Y  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 7O#>N}|  
business of exchange currencies 货币兑换业务 6npwu5!  
business of taking deposits 接受存款业务 7&1: ]{_  
business plan 业务计划 Q{60^vg  
business record 业务记录 ).xWj VC  
business recovery 业务重整 Dl{Pd`D  
business registration application form 商业登记申请表 dGe   
business registration certificate 商业登记证 .MlE1n'  
business registration fee 商业登记费 )
3  
business registration inspector 商业登记督察 '>BHwc  
business registration number 商业登记号码 "?SnA +)  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 TF>F7v(,45  
Business Registration Officer 商业登记主任 4y]*"(sQ;  
business sector 商界 ! ZEKvW  
business sentiment 营商意欲 M;R>]wP"V  
business taxation 商业课税 2_Z60]  
business turnover 营业额 z?xd\x  
business undertaking 商业经营 l<+k[@Vox  
business-friendly 方便商界；有利营商；利于商界运作 bkTj Q  
buy 买入 p WHu[Fu  
buy low and sell high 低价买入而高价卖出 gN%R-e0  
buy order 买盘 Y|F);XXIl  
buyer's market 买家市场 _1ins;c52  
buyer's price 买价；买方出价 "5Mo%cUp  
buy-in 补进；补仓 cf9y0  
buying rate 买入价；买入汇率