[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 Q(!}t"u  
break clause 终止条款；中断条款 _{Fdw  
breakdown 分成细目；明细表；分类细帐；分项数字 0NuL9  
break-even 收支平衡；收支相抵；损益两平 w|hyU4- ^  
break-even point 收支平衡点；损益平衡点 0k]ju  
Bretton Woods Agreement 《布雷顿森林协定》 qxecp2>U  
Bretton Woods System 布雷顿森林制度 Z<,CzKs+||  
brief fee 诉讼费；承办费 [][ :/~q!  
broad definition of money supply 广义货币供应 I/e2,  
broker 经纪 qMW%$L\HA  
brokerage 经纪费；经纪佣金 .SKNIct M  
brokerage charges 经纪费；经纪佣金 !lt\2A e  
brokerage house 经纪行 6S+K*/w  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 X{9JSq  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 8n."
5,P  
broker's firm 经纪行 LK-K_!F  
broker's representative 经纪代表 9B?t3:  
brought to credit 入帐 I W] 841  
Brussels Stock Exchange 布鲁塞尔证券交易所 }TAGr 0  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 8ZDqqz^C0  
bucketing “对敲”；利用顾客资金买空卖空 6GrMcI@hS  
bucketing offence “对敲”罪行 7&;jje[ <g  
budget 财政预算案；预算 r* /XB0  
budget booklet 预算案小册 z7us*8X{  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 %]:vT
&M  
Budget Concluding Speech 《财政预算案总结演词》 >I66R;  
budget cycle 财政预算案编制周期 ]Buk9LTe  
Budget Day 财政预算案发表日 /cg]wG!n8  
budget debate 财政预算案辩论 @,>=X:7  
budget deficit 财政预算赤字 S
1^Mw;?P  
budget exercise 财政预算案编制工作 NE>JtTF<  
budget guideline 财政预算案准则；财政预算案指引  =R24 h  
budget guideline ratio 财政预算案准则比率 Mpl,}Q!c  
budget proposal 财政预算案建议 c7TWAG_+  
budget revenue 财政预算案收入 9 {^B Tc  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 ~C*6V{Tj  
Budget Speech 《财政预算案演词》 'N5r2JL[w  
budget strategy 财政预算策略 '/qe#S  
budget surplus 财政预算盈余 E#X!*q&  
budgetary and cost control 预算与成本管制 M(]|}%  
budgetary criterion 开支预算准则 o? xR[N-J  
budgetary deficit 财政预算赤字 !.GY~f<d$  
budgetary guideline 财政预算指引 ]H9HO2wGQ  
budgetary implication 财政预算的影响 wqoN@d  
budgetary innovation 财政预算新措施 nF[eb{GR`  
budgetary management 财政预算管理 YU\t+/b  
budgetary policy 财政预算政策 "YvBb:Z>  
budgetary position 财政预算状况 d?qO`- ~$  
budgetary strategy 财政预算策略 T+{'W  
budgetary system 财政预算制度 :IKp7BS  
budgeted cost 预算成本 z^GGJu%vjr  
budgeted for surplus 预算盈余 (i~%4w=  
building cost index 建造成本指数 :Y?08/V  
built-in control of the money supply 货币供应的内在调节功能 Mn{Rg
>X  
built-in stabilizer 内在稳定因素；内在稳定措施 g$+O<a@n  
bulk buying 大宗采购；大批购买 OZ]3OL,  
bulk transfer 大额股票转名 }sNZQ89V*v  
bull 看好股市者；“好友”；买空投机者 M@z/gy^  
bull bond 牛债券 <YNPhu~5  
bull market 牛市；升市；旺市；多头市场 .BTT*vL-  
bull position 长仓 &CsBG?@Z|  
bullion broker 金银经纪 xF>w r r  
bullion market 金银市场 0<Y&2<v  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 F
i=8B&j  
buoy up 上升 2&f=4b`Z  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 wDTV /"Y  
buoyant market 市况活跃 }Nc!8'@  
bursary 助学金；补助金 !Yi<h/:  
business 商业；业务 mZ&Mj.0+~  
business address 营业地址 U"G+su->e  
business association 业务协会 !7kOw65+0  
business bank account 银行营业户口 )8>f  
business concession 特许经营权 *iN]#)3>  
business cycle 商业周期；经济周期；商业循环 H;te)km}  
business day 营业日；交易日 W n mRRq^  
business expenses 营业开支；营业费用 Nfvg[c  
business for profit 牟利业务 ]h8V{%H  
business hour 营业时间 + ~AI(h  
business income 营业收入  } R6h  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 !@ '2  
business of exchange currencies 货币兑换业务 VDN]P3   
business of taking deposits 接受存款业务 w~-d4MNM  
business plan 业务计划 Z'kYf  
business record 业务记录 wZb@VG}%  
business recovery 业务重整 N4N
H)x  
business registration application form 商业登记申请表 VqU:`?#"a  
business registration certificate 商业登记证 ar}759  
business registration fee 商业登记费 &y?B&4|hM  
business registration inspector 商业登记督察 ~q>ilnL"h  
business registration number 商业登记号码 e28#Yh@U  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 pQ\ [F  
Business Registration Officer 商业登记主任 a5&
j=3)|  
business sector 商界 *(IO<KAg8  
business sentiment 营商意欲 #| Po&yu4R  
business taxation 商业课税 FvP1;E  
business turnover 营业额 =w>QG{-N  
business undertaking 商业经营 ti% e.p0[  
business-friendly 方便商界；有利营商；利于商界运作 %syBm  
buy 买入 GUXX|W[6  
buy low and sell high 低价买入而高价卖出 *?'T8yf^  
buy order 买盘  S_6 ;e|  
buyer's market 买家市场 ,#haai(  
buyer's price 买价；买方出价 5gEK$7Vp  
buy-in 补进；补仓 jm"xf7  
buying rate 买入价；买入汇率