[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 xzf/W+.>.  
break clause 终止条款；中断条款 /8/N  
breakdown 分成细目；明细表；分类细帐；分项数字 b>'c   
break-even 收支平衡；收支相抵；损益两平 w4RtIDW:  
break-even point 收支平衡点；损益平衡点 }3-`e3  
Bretton Woods Agreement 《布雷顿森林协定》 t;y@;?~
 
Bretton Woods System 布雷顿森林制度 cHnd gUW]  
brief fee 诉讼费；承办费 1WI^RlWd(  
broad definition of money supply 广义货币供应 ]zI*}(adu  
broker 经纪 k?Njge6@  
brokerage 经纪费；经纪佣金 |#B)`r8  
brokerage charges 经纪费；经纪佣金 $wk(4W8E  
brokerage house 经纪行 HUel  
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〕 `a@YbuLd  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 ^>z+e"PQA  
broker's firm 经纪行 B!J&=*=e  
broker's representative 经纪代表 $-39O3  
brought to credit 入帐 FyV $`c$  
Brussels Stock Exchange 布鲁塞尔证券交易所 0uI=8j  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 S AKIFNE  
bucketing “对敲”；利用顾客资金买空卖空 0aYoc-( A  
bucketing offence “对敲”罪行 6L-3cxqf\  
budget 财政预算案；预算 Qn/6gRLj  
budget booklet 预算案小册 x(:alG%#  
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〕 bq{eu#rQJ  
Budget Concluding Speech 《财政预算案总结演词》 Mp@dts/|  
budget cycle 财政预算案编制周期 E.CG  
Budget Day 财政预算案发表日 Xzqx8Kd  
budget debate 财政预算案辩论 MO|8A18B  
budget deficit 财政预算赤字 'Ojxzz*tT  
budget exercise 财政预算案编制工作 +rKV*XX@  
budget guideline 财政预算案准则；财政预算案指引 Pe@*')o*  
budget guideline ratio 财政预算案准则比率 ^,Ft7JAn  
budget proposal 财政预算案建议 9]|C$;kw@  
budget revenue 财政预算案收入 VrJf g  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 M4t:)!dji?  
Budget Speech 《财政预算案演词》 6<YAoo  
budget strategy 财政预算策略 9o
l&p>  
budget surplus 财政预算盈余 O 2+taB  
budgetary and cost control 预算与成本管制 IG!(q%Gf  
budgetary criterion 开支预算准则 <{z-<D
;  
budgetary deficit 财政预算赤字 <Q_E3lQy/  
budgetary guideline 财政预算指引 c(s: f@ 1  
budgetary implication 财政预算的影响 es\Fn#?O  
budgetary innovation 财政预算新措施 Hr*xAx  
budgetary management 财政预算管理 >ni0:^vp  
budgetary policy 财政预算政策 #eKH'fE  
budgetary position 财政预算状况 (?[%u0%_  
budgetary strategy 财政预算策略 +]e) :J  
budgetary system 财政预算制度 UDlM?r:f  
budgeted cost 预算成本 4?c0rC<  
budgeted for surplus 预算盈余 sLc,Dx"+  
building cost index 建造成本指数 0*KL*G n  
built-in control of the money supply 货币供应的内在调节功能 kXOc)  
built-in stabilizer 内在稳定因素；内在稳定措施 ;/!o0:m^I  
bulk buying 大宗采购；大批购买 h~ehZJys  
bulk transfer 大额股票转名 WA#y&  
bull 看好股市者；“好友”；买空投机者 |Pv)&'B"  
bull bond 牛债券 BoHNni  
bull market 牛市；升市；旺市；多头市场 $,nidK!"  
bull position 长仓 r(g#3i4Q  
bullion broker 金银经纪 m-Qy6"eW  
bullion market 金银市场 ZSLvr-
,D  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 GGsAisF"N  
buoy up 上升 Y"TrF(C  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 }eSrJgF4M  
buoyant market 市况活跃 SgQ(#y|vV  
bursary 助学金；补助金 HcGbe37Xq  
business 商业；业务 V%voe  
business address 营业地址 D=M'g}l  
business association 业务协会 D_BdvWSxj  
business bank account 银行营业户口 r%`3*<ALV)  
business concession 特许经营权 (Y  
business cycle 商业周期；经济周期；商业循环 UTO$L|K  
business day 营业日；交易日 jPs{Mr<  
business expenses 营业开支；营业费用 D4T(Dce  
business for profit 牟利业务 m:cWnG  
business hour 营业时间 i({MID)/_  
business income 营业收入 9T<k|b[6  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 _:KeSskuO  
business of exchange currencies 货币兑换业务 96%N  
business of taking deposits 接受存款业务 y]
uBVn'u  
business plan 业务计划 U[hokwZ  
business record 业务记录 !z]{zM%  
business recovery 业务重整 L#N]1#;  
business registration application form 商业登记申请表 Qa" 4^s  
business registration certificate 商业登记证 6Z;D`X,5  
business registration fee 商业登记费 {]O.?Yru?  
business registration inspector 商业登记督察 ov1#BeQ  
business registration number 商业登记号码 eyos6Qi  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 >KJE *X@s  
Business Registration Officer 商业登记主任 ,E2c9V'  
business sector 商界 8TYoa:pZ  
business sentiment 营商意欲 ;ao <{i?
 
business taxation 商业课税 "j=E8Dd}  
business turnover 营业额 C T(HTu  
business undertaking 商业经营 a#&\65D  
business-friendly 方便商界；有利营商；利于商界运作 4Dasj8GsV  
buy 买入 wif1|!aL  
buy low and sell high 低价买入而高价卖出 .G>~xm0  
buy order 买盘 "P$')uwE  
buyer's market 买家市场 l=47#zbpZ]  
buyer's price 买价；买方出价 v3cLU7bi?2  
buy-in 补进；补仓 B8>@q!G8P  
buying rate 买入价；买入汇率