[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 2B_+5  
break clause 终止条款；中断条款 +)_DaL E  
breakdown 分成细目；明细表；分类细帐；分项数字 Ov.oy
ke4  
break-even 收支平衡；收支相抵；损益两平 4#ifm#  
break-even point 收支平衡点；损益平衡点 N)K
N!!  
Bretton Woods Agreement 《布雷顿森林协定》 x Y}.mP  
Bretton Woods System 布雷顿森林制度 dzV2;  
brief fee 诉讼费；承办费 $:v
S_#  
broad definition of money supply 广义货币供应 aq(
i^d  
broker 经纪 K_qA[n  
brokerage 经纪费；经纪佣金 7!6v4ZA  
brokerage charges 经纪费；经纪佣金 koj*3@\p/  
brokerage house 经纪行 _+%p!!  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 @?t+O'&  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 tS,AS,vy]  
broker's firm 经纪行 bGlr>@;-r  
broker's representative 经纪代表 .j"@7#
tW  
brought to credit 入帐 1Z_
H%(  
Brussels Stock Exchange 布鲁塞尔证券交易所 3i9~'j;F3  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 l o- 42)  
bucketing “对敲”；利用顾客资金买空卖空 iU#"G" &  
bucketing offence “对敲”罪行 i3$pqNe  
budget 财政预算案；预算 >V>GiSni  
budget booklet 预算案小册 (/i|3P  
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〕 @U =~c9  
Budget Concluding Speech 《财政预算案总结演词》 SJsbuLxR  
budget cycle 财政预算案编制周期 h6;zAM}  
Budget Day 财政预算案发表日 sAF="uB  
budget debate 财政预算案辩论 pM*( kN  
budget deficit 财政预算赤字 5hDPX\  
budget exercise 财政预算案编制工作 }=u#,nDl>$  
budget guideline 财政预算案准则；财政预算案指引 -L wz T  
budget guideline ratio 财政预算案准则比率 +zl[C  
budget proposal 财政预算案建议 lKS 2OOYC`  
budget revenue 财政预算案收入 $ao7p vU6  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 c/Li,9cT'  
Budget Speech 《财政预算案演词》 +\>op,_9I  
budget strategy 财政预算策略 !H6X%hlk  
budget surplus 财政预算盈余 B}N1}i+  
budgetary and cost control 预算与成本管制 t&_X{!1X"w  
budgetary criterion 开支预算准则 LK>;\BRe?  
budgetary deficit 财政预算赤字 NA#,q 8  
budgetary guideline 财政预算指引 yFTN/MFt  
budgetary implication 财政预算的影响 H9WXp&  
budgetary innovation 财政预算新措施 /2$d'e  
budgetary management 财政预算管理 vxrqUjK7  
budgetary policy 财政预算政策 X*hPE=2` p  
budgetary position 财政预算状况 z<9Llew^e  
budgetary strategy 财政预算策略 9)4_@rf%  
budgetary system 财政预算制度 ZCNO_g  
budgeted cost 预算成本 RE08\gNIt  
budgeted for surplus 预算盈余 h)z2#qfc  
building cost index 建造成本指数 0*AXd=)"*  
built-in control of the money supply 货币供应的内在调节功能 O! _d5r&,  
built-in stabilizer 内在稳定因素；内在稳定措施 2M+*VO  
bulk buying 大宗采购；大批购买 caV DV
  
bulk transfer 大额股票转名 S{,|Fa^PPO  
bull 看好股市者；“好友”；买空投机者 gE8>o:6)6:  
bull bond 牛债券 XS.*CB_m_  
bull market 牛市；升市；旺市；多头市场 3L{)Y`P  
bull position 长仓 2_)gJ_kP  
bullion broker 金银经纪 EWOa2^%}Z\  
bullion market 金银市场 rs
hUF  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 Hv%$6,/*v  
buoy up 上升 XaMsIyhI  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 }?sC1]-j&  
buoyant market 市况活跃 ` d RqheX  
bursary 助学金；补助金 y8} /e@&  
business 商业；业务 (,cG+3r]  
business address 营业地址 $\PU Y8  
business association 业务协会
4EaxU !BT  
business bank account 银行营业户口 Hk=HO|&<XB  
business concession 特许经营权 f|~X}R  
business cycle 商业周期；经济周期；商业循环 #RHt;SFx  
business day 营业日；交易日 v3<q_J'qT  
business expenses 营业开支；营业费用 @0 [^ SU?  
business for profit 牟利业务
CW] Th-xc  
business hour 营业时间 'c3'eJ0  
business income 营业收入 R{Cb p=3J  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 2W#^^4^+  
business of exchange currencies 货币兑换业务 /NxuNi;5  
business of taking deposits 接受存款业务 Bi>]s%zp  
business plan 业务计划 V~do6[(  
business record 业务记录 f85~[3 J  
business recovery 业务重整 ^$[ iLX  
business registration application form 商业登记申请表 `oM'H+  
business registration certificate 商业登记证 WADEDl&,'  
business registration fee 商业登记费 ]kF1~kXBe  
business registration inspector 商业登记督察 |f(*R_R  
business registration number 商业登记号码 ,RP9v*  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 Fqh./@o  
Business Registration Officer 商业登记主任 %.HLO.A  
business sector 商界 U=5~]0g  
business sentiment 营商意欲 =y`-:j\  
business taxation 商业课税 z";(0%  
business turnover 营业额 `g0^W/j  
business undertaking 商业经营 "F4 3q8P  
business-friendly 方便商界；有利营商；利于商界运作 w(K|0
|t  
buy 买入 : t
/0  
buy low and sell high 低价买入而高价卖出 Hx!eCTO:*  
buy order 买盘 [6Sk>j  
buyer's market 买家市场 Tr;.O?@{t}  
buyer's price 买价；买方出价 0|8cSE< i  
buy-in 补进；补仓 .i^@v<+  
buying rate 买入价；买入汇率