[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 c47")2/yO  
break clause 终止条款；中断条款 W_O)~u8  
breakdown 分成细目；明细表；分类细帐；分项数字
DQ.v+C,  
break-even 收支平衡；收支相抵；损益两平 iyZZ}
M  
break-even point 收支平衡点；损益平衡点 ek aFN \  
Bretton Woods Agreement 《布雷顿森林协定》 Vpfp}pL  
Bretton Woods System 布雷顿森林制度 kU5.iK'  
brief fee 诉讼费；承办费 ,''cNV  
broad definition of money supply 广义货币供应 .UCt|> $  
broker 经纪 `+lHeLz':  
brokerage 经纪费；经纪佣金 3LR p2(A  
brokerage charges 经纪费；经纪佣金 d<w~jP\  
brokerage house 经纪行 g o5]<4`r  
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〕 M/PFPJ >`  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 ,[p T4G  
broker's firm 经纪行 ~sQjl]  
broker's representative 经纪代表 Uv_N x10  
brought to credit 入帐 3 9U5jj7i  
Brussels Stock Exchange 布鲁塞尔证券交易所 &MR/6"/s  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 *x~xWg9^  
bucketing “对敲”；利用顾客资金买空卖空 -37a.  
bucketing offence “对敲”罪行 P=L$;xgp  
budget 财政预算案；预算 sH,kW|D  
budget booklet 预算案小册 2s*#u<I  
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〕 $!vxVs9n  
Budget Concluding Speech 《财政预算案总结演词》 A\rt6/  
budget cycle 财政预算案编制周期 {eJt,[Y *  
Budget Day 财政预算案发表日 wyx(FinIH  
budget debate 财政预算案辩论 T&Xl'=/  
budget deficit 财政预算赤字 ,iNv'  
budget exercise 财政预算案编制工作 r,SnXjp@  
budget guideline 财政预算案准则；财政预算案指引 :WGtR\tK  
budget guideline ratio 财政预算案准则比率 `i,_aFB|  
budget proposal 财政预算案建议 _eSdnHWx  
budget revenue 财政预算案收入 "\"DCDKmG  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 MOn,Db$  
Budget Speech 《财政预算案演词》 'PZ|:9FX!  
budget strategy 财政预算策略 Z.L?1V8Q1  
budget surplus 财政预算盈余 Op.8a`XLt&  
budgetary and cost control 预算与成本管制 J;t 7&Zpe  
budgetary criterion 开支预算准则 14eW4~Mr  
budgetary deficit 财政预算赤字 ]e:/ "  
budgetary guideline 财政预算指引 { kSf{>Ia  
budgetary implication 财政预算的影响 09KcKhFB  
budgetary innovation 财政预算新措施 h[KvhbD3
 
budgetary management 财政预算管理 _Jz8{` "  
budgetary policy 财政预算政策 _3iHkQr  
budgetary position 财政预算状况 &hHW3Q(1  
budgetary strategy 财政预算策略 gC%G;-gm  
budgetary system 财政预算制度  Uk*IpP`  
budgeted cost 预算成本 *YTo{~  
budgeted for surplus 预算盈余 p1pQU={<  
building cost index 建造成本指数 iq#b#PYA  
built-in control of the money supply 货币供应的内在调节功能 cHA7Kg !  
built-in stabilizer 内在稳定因素；内在稳定措施 ->z54 T  
bulk buying 大宗采购；大批购买 gie
N9S  
bulk transfer 大额股票转名 !"Yj|Nu6  
bull 看好股市者；“好友”；买空投机者 h!@|RW&}qX  
bull bond 牛债券 /gcEw!JS  
bull market 牛市；升市；旺市；多头市场 Eh</? Qv\  
bull position 长仓 2A`A\19t  
bullion broker 金银经纪 SEwk
u}  
bullion market 金银市场 })xp%<`  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 &K_)#v`|  
buoy up 上升 <oKGD50#  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 "eWk#/  
buoyant market 市况活跃 .9*wY0:  
bursary 助学金；补助金 }UJv[  
business 商业；业务 FLal}80.o:  
business address 营业地址 ~9^ )w CM+  
business association 业务协会 2I3h MD0  
business bank account 银行营业户口 K`&oC8p  
business concession 特许经营权 [u@Jc,  
business cycle 商业周期；经济周期；商业循环 4EI7W ,y  
business day 营业日；交易日 9Gy  
business expenses 营业开支；营业费用 Mj-vgn&/  
business for profit 牟利业务 X5f mz%VK@  
business hour 营业时间 |@?%Ct  
business income 营业收入 7 J^rv9i4  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 C`=p+2I]  
business of exchange currencies 货币兑换业务 rt3qdk5 U  
business of taking deposits 接受存款业务 .LVQx  
business plan 业务计划 mE O\r|A  
business record 业务记录 @Q&3L~K"  
business recovery 业务重整 cUqn<Z<n  
business registration application form 商业登记申请表 # ,uya2!)  
business registration certificate 商业登记证 R2etB*k6[  
business registration fee 商业登记费 r?m+.fJB  
business registration inspector 商业登记督察 @J{m@ji{  
business registration number 商业登记号码 ^2d!*W|  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 N#V.1<Y  
Business Registration Officer 商业登记主任 2 &/v]  
business sector 商界 65z"  
business sentiment 营商意欲 rrg96WD  
business taxation 商业课税 Y3kA?p0  
business turnover 营业额 <9ig?{'  
business undertaking 商业经营 M7f;Pa  
business-friendly 方便商界；有利营商；利于商界运作 gM>t0)mGK  
buy 买入 Gir# "5F  
buy low and sell high 低价买入而高价卖出 @uo ~nFj,  
buy order 买盘 bQe^Px5 !.  
buyer's market 买家市场 T@}|zDC#  
buyer's price 买价；买方出价 T +5X0 Nv  
buy-in 补进；补仓 kK8itO  
buying rate 买入价；买入汇率