[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 Mc  
break clause 终止条款；中断条款 _qit$#wK;  
breakdown 分成细目；明细表；分类细帐；分项数字 k \t6b1.M  
break-even 收支平衡；收支相抵；损益两平 Yv*i69"  
break-even point 收支平衡点；损益平衡点 RXPl~]k#i  
Bretton Woods Agreement 《布雷顿森林协定》 rI:]''PR  
Bretton Woods System 布雷顿森林制度 OOsd*nX/  
brief fee 诉讼费；承办费 ?s0")R&  
broad definition of money supply 广义货币供应 fQU_
A  
broker 经纪 RvW>kATb_F  
brokerage 经纪费；经纪佣金 *!EHs04  
brokerage charges 经纪费；经纪佣金 ?$7$# DX  
brokerage house 经纪行 Mf:x9#  
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〕 Q
D[l 6  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 {-IRX)m*  
broker's firm 经纪行 R[lA@q:  
broker's representative 经纪代表 t/"9LMKs?  
brought to credit 入帐 =66,$~g{  
Brussels Stock Exchange 布鲁塞尔证券交易所 KrECAc  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 Io;26F""  
bucketing “对敲”；利用顾客资金买空卖空 Z=?qf$.}  
bucketing offence “对敲”罪行 * 8D(Lp1  
budget 财政预算案；预算 YAF0I%PYU  
budget booklet 预算案小册 ?y{"OuRf.  
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〕 B415{  
Budget Concluding Speech 《财政预算案总结演词》 ,wra f#UdP  
budget cycle 财政预算案编制周期 r,Pu-bhF  
Budget Day 财政预算案发表日 dZbG#4oO  
budget debate 财政预算案辩论 xeHqC9Ou  
budget deficit 财政预算赤字 7w"YCRKh  
budget exercise 财政预算案编制工作 PJcz] <  
budget guideline 财政预算案准则；财政预算案指引 `=foB-(zt  
budget guideline ratio 财政预算案准则比率 "_&HM4%!  
budget proposal 财政预算案建议 X/wqfP  
budget revenue 财政预算案收入 |Oaj Jux  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 \-s'H:
 
Budget Speech 《财政预算案演词》 U#_rcu  
budget strategy 财政预算策略 \RP=Gf  
budget surplus 财政预算盈余 d7QQ5FiB  
budgetary and cost control 预算与成本管制 <Gudx>I  
budgetary criterion 开支预算准则 2|^bDg;W+u  
budgetary deficit 财政预算赤字 !NOvKC!  
budgetary guideline 财政预算指引 Ib4 8`  
budgetary implication 财政预算的影响 ;c>Rjg&[  
budgetary innovation 财政预算新措施 =mk7'A>l  
budgetary management 财政预算管理 D#9W [6  
budgetary policy 财政预算政策 ?+#E&F  
budgetary position 财政预算状况 cE=v566  
budgetary strategy 财政预算策略 ZGOI8M]@  
budgetary system 财政预算制度 mk~Lkwl  
budgeted cost 预算成本 k4-C*Gx$h  
budgeted for surplus 预算盈余 C>7k|;BvF  
building cost index 建造成本指数 mE]W#?   
built-in control of the money supply 货币供应的内在调节功能 =M9Od7\J  
built-in stabilizer 内在稳定因素；内在稳定措施 U`"nX)$  
bulk buying 大宗采购；大批购买 T%F8=kb-9  
bulk transfer 大额股票转名 p>p=nLK  
bull 看好股市者；“好友”；买空投机者 bsmnh_YRj  
bull bond 牛债券 0?j+d8*  
bull market 牛市；升市；旺市；多头市场 1k>*   
bull position 长仓 #/1,Cv yj  
bullion broker 金银经纪 %lPFq-  
bullion market 金银市场 !$+J7\&7p  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 N|1k6g=0  
buoy up 上升 HgX4RSU  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 [w)6OT  
buoyant market 市况活跃 7[V'3  
bursary 助学金；补助金 |v{a5|<E  
business 商业；业务 -OuMC&  
business address 营业地址 7b T5-=.  
business association 业务协会 \9BIRY`  
business bank account 银行营业户口 B|~\m~  
business concession 特许经营权 ]IkjZ=  
business cycle 商业周期；经济周期；商业循环 .Is g1qrC  
business day 营业日；交易日 S*CRVs  
business expenses 营业开支；营业费用 { lLUZM  
business for profit 牟利业务 $y>J=  
business hour 营业时间 R16"lG  
business income 营业收入 n/UyMO3=  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 _W*
3FH  
business of exchange currencies 货币兑换业务 z{^XU"yB  
business of taking deposits 接受存款业务 F+A
Shh  
business plan 业务计划 BZx#@356N  
business record 业务记录 _Oq (&I  
business recovery 业务重整 cEw/F0  
business registration application form 商业登记申请表 kF.PLn'iS  
business registration certificate 商业登记证 rYq8OZLi  
business registration fee 商业登记费 7z6yn=B  
business registration inspector 商业登记督察 bd<zn*HZ*  
business registration number 商业登记号码 Y6fU;  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 O`mW,  
Business Registration Officer 商业登记主任 ./ib{ @A.  
business sector 商界 Fu m1w  
business sentiment 营商意欲 Vo(d)"m?  
business taxation 商业课税 `)H.TMI   
business turnover 营业额 d|6*1hby  
business undertaking 商业经营 "$:nz}  
business-friendly 方便商界；有利营商；利于商界运作 '&T4ryq3"  
buy 买入 88)0Xi|]KP  
buy low and sell high 低价买入而高价卖出 Tj*zlb4  
buy order 买盘 )WEyB~'o  
buyer's market 买家市场 JCaT^KLz  
buyer's price 买价；买方出价 m.EWYO0XQ  
buy-in 补进；补仓 :d!.E$S  
buying rate 买入价；买入汇率