[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 (E,Yo  
break clause 终止条款；中断条款 ~`D|IWMDq  
breakdown 分成细目；明细表；分类细帐；分项数字 +z9gbcx  
break-even 收支平衡；收支相抵；损益两平 vBsP+K  
break-even point 收支平衡点；损益平衡点 nN~~ cV  
Bretton Woods Agreement 《布雷顿森林协定》 ?h0X,fl3  
Bretton Woods System 布雷顿森林制度 $-c!W!H  
brief fee 诉讼费；承办费 Ed:eGm }  
broad definition of money supply 广义货币供应 Vf`7V$sr  
broker 经纪 Q0\0f
 
brokerage 经纪费；经纪佣金 i@][rdhT  
brokerage charges 经纪费；经纪佣金 k2xHH$+{#=  
brokerage house 经纪行 &|aqP \Q5  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 k64."*X  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 }/,HM9Ke  
broker's firm 经纪行 {>"
NyY  
broker's representative 经纪代表 6O@J7P  
brought to credit 入帐 .7 asW(  
Brussels Stock Exchange 布鲁塞尔证券交易所 3&x-}y~sg  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 ZbT/$\0(6  
bucketing “对敲”；利用顾客资金买空卖空 &h~Xq^  
bucketing offence “对敲”罪行 :d8W+|1u  
budget 财政预算案；预算 vm'5s]kdh
 
budget booklet 预算案小册 (n1Bh~R^
 
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〕 0oh]61gC  
Budget Concluding Speech 《财政预算案总结演词》 #eN{!Niy&U  
budget cycle 财政预算案编制周期 U#n#7G6fRp  
Budget Day 财政预算案发表日 s!9dQ.  
budget debate 财政预算案辩论 1. D-FPK  
budget deficit 财政预算赤字 ~Xlrvb}LP  
budget exercise 财政预算案编制工作 2Sq_Tw3^  
budget guideline 财政预算案准则；财政预算案指引 zd_HxYrN  
budget guideline ratio 财政预算案准则比率 "/]| Hhc{  
budget proposal 财政预算案建议 QW_agm  
budget revenue 财政预算案收入 ~w</!s  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 f,z P*  
Budget Speech 《财政预算案演词》 "Pl9nE  
budget strategy 财政预算策略 ;Efcw[<  
budget surplus 财政预算盈余 TrdZJ21#M  
budgetary and cost control 预算与成本管制 !m(4F(!"h  
budgetary criterion 开支预算准则 \*\R1_+  
budgetary deficit 财政预算赤字 Jd,) a#<j  
budgetary guideline 财政预算指引 efG6v  
budgetary implication 财政预算的影响 +m}Pmi$  
budgetary innovation 财政预算新措施 ez3Z3t`  
budgetary management 财政预算管理 1 ^g t1o  
budgetary policy 财政预算政策 _al|'obomy  
budgetary position 财政预算状况 z5*=MlZ)R.  
budgetary strategy 财政预算策略 J4=_w  
budgetary system 财政预算制度 muW!xY  
budgeted cost 预算成本 aS}1Q?cU  
budgeted for surplus 预算盈余 `O^G5 0  
building cost index 建造成本指数 =TP( UJ  
built-in control of the money supply 货币供应的内在调节功能 H +bdsk  
built-in stabilizer 内在稳定因素；内在稳定措施 q4UA]+-*  
bulk buying 大宗采购；大批购买 Gq#~vr  
bulk transfer 大额股票转名 `d2,*KR  
bull 看好股市者；“好友”；买空投机者 @>x pYV  
bull bond 牛债券 "&Qctk`<P  
bull market 牛市；升市；旺市；多头市场 @mt0kV9  
bull position 长仓 OOBhbpg!D  
bullion broker 金银经纪 l$*=<tV  
bullion market 金银市场 ]ALc;lb-}  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 ._z'g_c(  
buoy up 上升 W/=|/-\]/  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 U"f??y%)  
buoyant market 市况活跃 %b?$@H-Re  
bursary 助学金；补助金 T88Y qI  
business 商业；业务 r$wZt  
business address 营业地址 2}vg U$a  
business association 业务协会 ~^)^q 8  
business bank account 银行营业户口 k;dXOn  
business concession 特许经营权 /cFzotr"9  
business cycle 商业周期；经济周期；商业循环 +~nzii3  
business day 营业日；交易日 ~Z$bf>[(R7  
business expenses 营业开支；营业费用 2h {q h  
business for profit 牟利业务 l_/C65%.:  
business hour 营业时间 Dbx~n#nG  
business income 营业收入 ~9Cz6yF  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 l]2
r)!Q7  
business of exchange currencies 货币兑换业务 rAQF9O[  
business of taking deposits 接受存款业务 I-NN29Sk  
business plan 业务计划 $mA5@O~C5\  
business record 业务记录 %ICglF R  
business recovery 业务重整 mT*{-n_Zs  
business registration application form 商业登记申请表 T_<BVM  
business registration certificate 商业登记证 Aw!gSf)  
business registration fee 商业登记费 V_U'P>_I  
business registration inspector 商业登记督察 9=dkx^q  
business registration number 商业登记号码 ~<qt%W?  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕
;P?q2jI  
Business Registration Officer 商业登记主任 2_QN&o ~h  
business sector 商界 ~:sE:9$z  
business sentiment 营商意欲 >x:EJV   
business taxation 商业课税 ^b?2N/m@  
business turnover 营业额 |-2}j2'  
business undertaking 商业经营 s]B"qFA  
business-friendly 方便商界；有利营商；利于商界运作 1D([@)^  
buy 买入 x;BbTBc>  
buy low and sell high 低价买入而高价卖出 } UyQ#U  
buy order 买盘 5iFV;W  
buyer's market 买家市场 p
F=g||gS  
buyer's price 买价；买方出价 |E/L.gdP7  
buy-in 补进；补仓 \ SCy$,m  
buying rate 买入价；买入汇率