[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 BzUx@,  
break clause 终止条款；中断条款 MR6vr.~  
breakdown 分成细目；明细表；分类细帐；分项数字 }w@nZG ^ &  
break-even 收支平衡；收支相抵；损益两平 Yr,1##u  
break-even point 收支平衡点；损益平衡点 |ZKchd8Yq  
Bretton Woods Agreement 《布雷顿森林协定》 +[7u>RJ  
Bretton Woods System 布雷顿森林制度 )T+htD)  
brief fee 诉讼费；承办费 V)Xcn'h  
broad definition of money supply 广义货币供应 5m3sjcp_  
broker 经纪 6a!X`%N =  
brokerage 经纪费；经纪佣金 Q&\k"X1  
brokerage charges 经纪费；经纪佣金 \d;Ow8%d/  
brokerage house 经纪行 nC Z  
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〕 7I
 
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 xMh&C{q  
broker's firm 经纪行 G j:|  
broker's representative 经纪代表 {gn[
&\  
brought to credit 入帐 >y@w-,1he  
Brussels Stock Exchange 布鲁塞尔证券交易所 8YJ({ Ou_  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 O#|E7;  
bucketing “对敲”；利用顾客资金买空卖空 m1hf[cg  
bucketing offence “对敲”罪行 <Jk|Bmw;  
budget 财政预算案；预算 _B[(/wY  
budget booklet 预算案小册 eyWwE%  
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〕 fe$WR~  
Budget Concluding Speech 《财政预算案总结演词》 wDG4rN9x  
budget cycle 财政预算案编制周期 y%y#Pb|  
Budget Day 财政预算案发表日 sig_2;  
budget debate 财政预算案辩论 ~}116K  
budget deficit 财政预算赤字 >JMKEHl.q  
budget exercise 财政预算案编制工作 L$Q+R'  
budget guideline 财政预算案准则；财政预算案指引 |g{AD`  
budget guideline ratio 财政预算案准则比率 m}E$6E^~O  
budget proposal 财政预算案建议 re*/JkDq3K  
budget revenue 财政预算案收入 x@ O:  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 cG'Wh@  
Budget Speech 《财政预算案演词》 J@fE")  
budget strategy 财政预算策略 |+bG~~~%j  
budget surplus 财政预算盈余 HK wGaCj`  
budgetary and cost control 预算与成本管制 y()( 8L  
budgetary criterion 开支预算准则 @:@rks&  
budgetary deficit 财政预算赤字 >A/=eW/q  
budgetary guideline 财政预算指引 #rwR)9iC0  
budgetary implication 财政预算的影响 qr9F  
budgetary innovation 财政预算新措施 %ab79RS]C  
budgetary management 财政预算管理 
df'g},_  
budgetary policy 财政预算政策 \zUsHK?L"t  
budgetary position 财政预算状况 =!X4j3Cv  
budgetary strategy 财政预算策略 ccSSau5N  
budgetary system 财政预算制度 QFYy$T+W  
budgeted cost 预算成本 =.c"&,c?L  
budgeted for surplus 预算盈余 (Wqhuw!u  
building cost index 建造成本指数 4#w^PM8}  
built-in control of the money supply 货币供应的内在调节功能 :S12=sFl$  
built-in stabilizer 内在稳定因素；内在稳定措施 M=A9ax  
bulk buying 大宗采购；大批购买 i.]zq  
bulk transfer 大额股票转名  Ul Iw&U  
bull 看好股市者；“好友”；买空投机者 Vvj]2V3  
bull bond 牛债券 O)R0,OPb
  
bull market 牛市；升市；旺市；多头市场 *&]l
 
bull position 长仓 cw.7YiU  
bullion broker 金银经纪 jHCKV  
bullion market 金银市场 `,Gk1~Wv  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 /(aX>_7jg  
buoy up 上升 s|'L0` <B  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 s_LSsyqo  
buoyant market 市况活跃 Hi9z<l=$  
bursary 助学金；补助金 ,0bM*qob  
business 商业；业务 ^@2Vh*k  
business address 营业地址 Bl];^W^P  
business association 业务协会 aw1J#5j`n  
business bank account 银行营业户口 >lmL  
business concession 特许经营权 pt#[.n#f  
business cycle 商业周期；经济周期；商业循环 Tt|6N*b'  
business day 营业日；交易日 (SK 5pU  
business expenses 营业开支；营业费用 rUjr'O0  
business for profit 牟利业务 h6i{5\7.  
business hour 营业时间 3~ZVAg[c  
business income 营业收入 [B`P]}gL:  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 'wrpW#  
business of exchange currencies 货币兑换业务 (?y2@I}  
business of taking deposits 接受存款业务 p%1m&/`F  
business plan 业务计划
$lA,{Q  
business record 业务记录 GcW}<g}  
business recovery 业务重整 zQ}N mlk  
business registration application form 商业登记申请表 rgKn=8+ a  
business registration certificate 商业登记证 /g''-yT7#  
business registration fee 商业登记费 @/L. BfTz  
business registration inspector 商业登记督察 5FI>T=QF  
business registration number 商业登记号码 H~]o]uAi"  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 3H2;mqq  
Business Registration Officer 商业登记主任 <v k$eB8EC  
business sector 商界 |81N/]EER  
business sentiment 营商意欲 ~+yo;[1Yc  
business taxation 商业课税 q&T'x> /  
business turnover 营业额 ZF(=^.gc  
business undertaking 商业经营 gq3OCA!cX  
business-friendly 方便商界；有利营商；利于商界运作 l$_rA~Mo  
buy 买入 `r(J6,O  
buy low and sell high 低价买入而高价卖出 8 {%9%{  
buy order 买盘 :0/o?'s  
buyer's market 买家市场 [_b='/8  
buyer's price 买价；买方出价 J6D$ i+  
buy-in 补进；补仓 \|`Pul$  
buying rate 买入价；买入汇率