[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 _c%]RE  
break clause 终止条款；中断条款 3vOI=ar=L~  
breakdown 分成细目；明细表；分类细帐；分项数字 qJW> Y}  
break-even 收支平衡；收支相抵；损益两平 )^)VyI`O  
break-even point 收支平衡点；损益平衡点 1uv"5 `%s  
Bretton Woods Agreement 《布雷顿森林协定》 d {moU\W  
Bretton Woods System 布雷顿森林制度 /'G'GQrr  
brief fee 诉讼费；承办费 C^r3r6  
broad definition of money supply 广义货币供应 bE^Z;q19  
broker 经纪 E]_lYYkA  
brokerage 经纪费；经纪佣金 lw?
f2_fi  
brokerage charges 经纪费；经纪佣金 ]k{cPK  
brokerage house 经纪行
mn" a$  
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〕 >}<:5gZtA  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 l~&efAJ-$  
broker's firm 经纪行 ~MO'%
'@  
broker's representative 经纪代表 5Zn3s()  
brought to credit 入帐 Q=g
VxS  
Brussels Stock Exchange 布鲁塞尔证券交易所 Px=/fO G  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 .gT@_.ZD9  
bucketing “对敲”；利用顾客资金买空卖空
QE!cf@~n"  
bucketing offence “对敲”罪行 HqOSQ<-Fo  
budget 财政预算案；预算 .4F(Y_c  
budget booklet 预算案小册 nA
d 4g|  
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〕 iml*+t  
Budget Concluding Speech 《财政预算案总结演词》 7 m&M(ct  
budget cycle 财政预算案编制周期 KEYM@,'  
Budget Day 财政预算案发表日 >K-O2dry*  
budget debate 财政预算案辩论 ^gkyi/z  
budget deficit 财政预算赤字 b]RnCu"  
budget exercise 财政预算案编制工作 6!g3Juh  
budget guideline 财政预算案准则；财政预算案指引 ET_}x7  
budget guideline ratio 财政预算案准则比率 vD1jxk'fd  
budget proposal 财政预算案建议 C(iA G  
budget revenue 财政预算案收入 $F G4wA  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 PpU : 4;en  
Budget Speech 《财政预算案演词》 J;"XRE[%5  
budget strategy 财政预算策略 Z/;rM8[{&  
budget surplus 财政预算盈余 I U4[}x  
budgetary and cost control 预算与成本管制 -mX _I{BJ  
budgetary criterion 开支预算准则 Ks X@e)8u  
budgetary deficit 财政预算赤字 .,m$
Cm  
budgetary guideline 财政预算指引 w^`n  
budgetary implication 财政预算的影响 +#Ov9b  
budgetary innovation 财政预算新措施 Os@ofnC  
budgetary management 财政预算管理 Q6%m}R  
budgetary policy 财政预算政策 Ylt[Ks
<2  
budgetary position 财政预算状况 C)#:zv m  
budgetary strategy 财政预算策略 ,{8~TVO  
budgetary system 财政预算制度 {%S1x{U}W-  
budgeted cost 预算成本 [(ty{  
budgeted for surplus 预算盈余 oi"Bf7{  
building cost index 建造成本指数 3tIIBOwg[  
built-in control of the money supply 货币供应的内在调节功能 ]X?+]9Fr  
built-in stabilizer 内在稳定因素；内在稳定措施 30<dEoF  
bulk buying 大宗采购；大批购买 %7 J  
bulk transfer 大额股票转名 b;m6m4i'f{  
bull 看好股市者；“好友”；买空投机者 2[M:WZ.1  
bull bond 牛债券 Cn28&$:J  
bull market 牛市；升市；旺市；多头市场 L?9Vz&8]  
bull position 长仓 HSK^vd?_l  
bullion broker 金银经纪 ~ xf9 ml  
bullion market 金银市场 CF42KNq  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 {b/AOR o  
buoy up 上升 5QSd$J  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 k92X)/ll'  
buoyant market 市况活跃 8 
(.<  
bursary 助学金；补助金 M9f*7{c  
business 商业；业务 z= ppNP0  
business address 营业地址 u3k+Xg:  
business association 业务协会 },i?3dSvl  
business bank account 银行营业户口 3\D jV2t  
business concession 特许经营权 wau81rSd  
business cycle 商业周期；经济周期；商业循环 
9=< Z>  
business day 营业日；交易日 S~6<'N&[  
business expenses 营业开支；营业费用 j*xens$ )  
business for profit 牟利业务 dc?Yk3(Y  
business hour 营业时间 oTx#e[8f{  
business income 营业收入 P9%9/ B:-  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 OvK_CN{  
business of exchange currencies 货币兑换业务 ^Gd<miw  
business of taking deposits 接受存款业务 |qbJ]v!  
business plan 业务计划 j/Bzbjq"  
business record 业务记录 " *Ni/p$I  
business recovery 业务重整 ~s5Sk#.z5  
business registration application form 商业登记申请表 7d4RtdI  
business registration certificate 商业登记证 jH:*x$@ =  
business registration fee 商业登记费 qHHWe<}OT  
business registration inspector 商业登记督察 Y$Uvt_  
business registration number 商业登记号码 Yhlk#>I  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 )YnB6@=nyk  
Business Registration Officer 商业登记主任 s}?98?tYB  
business sector 商界 mZM5aTQ3  
business sentiment 营商意欲 5.\!k8a  
business taxation 商业课税 E-"Jgq\aC  
business turnover 营业额 _t;w n7p  
business undertaking 商业经营 m CdkYN#  
business-friendly 方便商界；有利营商；利于商界运作 }%XNB1/`  
buy 买入 t"BpaA^gO  
buy low and sell high 低价买入而高价卖出 UoKBcarm  
buy order 买盘 ?_tOqh@in  
buyer's market 买家市场 41C=O@9m  
buyer's price 买价；买方出价 CyXcA;H,.  
buy-in 补进；补仓 ;G\rhk  
buying rate 买入价；买入汇率