[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 z=C'qF `  
break clause 终止条款；中断条款 |eH>55 b  
breakdown 分成细目；明细表；分类细帐；分项数字 -v"\WmcS  
break-even 收支平衡；收支相抵；损益两平 Nb;xJSlox  
break-even point 收支平衡点；损益平衡点 C":i56  
Bretton Woods Agreement 《布雷顿森林协定》 G&8)5d[  
Bretton Woods System 布雷顿森林制度 5=]q+&y\H  
brief fee 诉讼费；承办费 )* <=:  
broad definition of money supply 广义货币供应 ')ZxWYT O^  
broker 经纪 2 |lm'Hf  
brokerage 经纪费；经纪佣金 T;!7GW4E ?  
brokerage charges 经纪费；经纪佣金 {hYH4a&Hb  
brokerage house 经纪行 AfAg#75q  
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〕 XwWp4`Fd  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 z/09~Hc  
broker's firm 经纪行 k+Ew+j1_  
broker's representative 经纪代表 ,9jq @_  
brought to credit 入帐 "A\.`*6  
Brussels Stock Exchange 布鲁塞尔证券交易所 |Yq0zc!  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 6;"^Id   
bucketing “对敲”；利用顾客资金买空卖空 \z'A6@  
bucketing offence “对敲”罪行 RW19I,d  
budget 财政预算案；预算 %@JNX}Y'  
budget booklet 预算案小册 zGKDH=Yy ;  
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〕 EAiE@r>4  
Budget Concluding Speech 《财政预算案总结演词》 7g@P$e]  
budget cycle 财政预算案编制周期 fT)u`voE,  
Budget Day 财政预算案发表日 {c5%.<O  
budget debate 财政预算案辩论 #m 2Ss  
budget deficit 财政预算赤字 AL*P2\8  
budget exercise 财政预算案编制工作 l"9.zPvT<  
budget guideline 财政预算案准则；财政预算案指引 Fh  t$7V  
budget guideline ratio 财政预算案准则比率 %tx~CD  
budget proposal 财政预算案建议 ?1%/G<  
budget revenue 财政预算案收入 CZE!rpl  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 ch2Qk8  
Budget Speech 《财政预算案演词》 8$Igo
$U-  
budget strategy 财政预算策略 1e=<df  
budget surplus 财政预算盈余 %{GYTc \'X  
budgetary and cost control 预算与成本管制 XP#j9CF#.  
budgetary criterion 开支预算准则 )nJo\HFXv  
budgetary deficit 财政预算赤字 +%yVW f  
budgetary guideline 财政预算指引 8j~:p!@  
budgetary implication 财政预算的影响 b'i-/l$  
budgetary innovation 财政预算新措施 :W]IJ mI\  
budgetary management 财政预算管理 #=6A[<qX  
budgetary policy 财政预算政策 43_;Z| T  
budgetary position 财政预算状况 fwvPh&U&  
budgetary strategy 财政预算策略 :5kgJu  
budgetary system 财政预算制度 `<R;^qCt  
budgeted cost 预算成本 jET$wKw%  
budgeted for surplus 预算盈余 8)I,WWj  
building cost index 建造成本指数 BLc&q)  
built-in control of the money supply 货币供应的内在调节功能 |a!AgvNF  
built-in stabilizer 内在稳定因素；内在稳定措施 \
)
H}  
bulk buying 大宗采购；大批购买 `dB!Ia|  
bulk transfer 大额股票转名 "&jWC  
bull 看好股市者；“好友”；买空投机者 MF+ J3)  
bull bond 牛债券 m~KGB"  
bull market 牛市；升市；旺市；多头市场 HEZgHL  
bull position 长仓 ]7H ?  
bullion broker 金银经纪 (dSf>p r2  
bullion market 金银市场 b-sbRR  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 3&*_5<t\X  
buoy up 上升 OC)~psQK  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 OGmOk>_  
buoyant market 市况活跃 D$k<<dv v
 
bursary 助学金；补助金 n,KOQI;  
business 商业；业务 @S#>:o|  
business address 营业地址 p7.j>w1F  
business association 业务协会 -w8c;5X  
business bank account 银行营业户口 hD OEJ  
business concession 特许经营权 k+*DPo@)
 
business cycle 商业周期；经济周期；商业循环 V 0'T)  
business day 营业日；交易日 *.g0;\HF  
business expenses 营业开支；营业费用 HS1Gy/6'  
business for profit 牟利业务 NZUQ R`5  
business hour 营业时间 ^4jIT1  
business income 营业收入 We^!(G  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 YyI4T/0s_  
business of exchange currencies 货币兑换业务 ^G5BD_  
business of taking deposits 接受存款业务 o_un=ygU  
business plan 业务计划 "wk~[>  
business record 业务记录 j\V9o9D  
business recovery 业务重整 JE~ci#|!  
business registration application form 商业登记申请表 7
"L`|O?8)  
business registration certificate 商业登记证 Vq7L:,N9  
business registration fee 商业登记费 BIx Z4Ft  
business registration inspector 商业登记督察 P\"|b\O1  
business registration number 商业登记号码 ]k2Jf}|  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 L2v j)(  
Business Registration Officer 商业登记主任 h/9{E:ML  
business sector 商界 _)4YxmK%  
business sentiment 营商意欲 P%Fkd3e+  
business taxation 商业课税 JXR_klx  
business turnover 营业额 7_$Xt)Y{  
business undertaking 商业经营 .(!> *ka|  
business-friendly 方便商界；有利营商；利于商界运作 C^uH]WO  
buy 买入 :5/P{Co(  
buy low and sell high 低价买入而高价卖出 ym, UJs&
 
buy order 买盘 )"j)9RQ}  
buyer's market 买家市场 ],rtSUO  
buyer's price 买价；买方出价 3`9H  
buy-in 补进；补仓 XqD/~_z;  
buying rate 买入价；买入汇率