[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 H*W):j}8  
break clause 终止条款；中断条款 oVB"f  
breakdown 分成细目；明细表；分类细帐；分项数字 -0,4egj3  
break-even 收支平衡；收支相抵；损益两平 xT F=Y_
 
break-even point 收支平衡点；损益平衡点 Y&'8VdW  
Bretton Woods Agreement 《布雷顿森林协定》 Ws49ImCB  
Bretton Woods System 布雷顿森林制度 w&lZ42(mF  
brief fee 诉讼费；承办费 e4qj .b  
broad definition of money supply 广义货币供应 XSB 8z   
broker 经纪 Z-|li}lDr  
brokerage 经纪费；经纪佣金 5z]\$=TE  
brokerage charges 经纪费；经纪佣金 [l[
{6ZXt  
brokerage house 经纪行 :J(sXKr[C  
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〕 (buw^ ,NwZ  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 ZcZ
;$*  
broker's firm 经纪行 Xi~9&ed#$i  
broker's representative 经纪代表 ~/`X*n&  
brought to credit 入帐 TV{)n'aA  
Brussels Stock Exchange 布鲁塞尔证券交易所 TvrwVL)  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 Y
lUpASW  
bucketing “对敲”；利用顾客资金买空卖空 A'"-m)1P  
bucketing offence “对敲”罪行 U7%28#@  
budget 财政预算案；预算 d]M[C[TOX  
budget booklet 预算案小册 u;n(+8sz  
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〕 wR7aQg  
Budget Concluding Speech 《财政预算案总结演词》 V8'`nuC+  
budget cycle 财政预算案编制周期 ( D}"&2  
Budget Day 财政预算案发表日 xtJAMo>g  
budget debate 财政预算案辩论 9 p> /?H|  
budget deficit 财政预算赤字 lvufkVG|  
budget exercise 财政预算案编制工作 sA_X<>vAKJ  
budget guideline 财政预算案准则；财政预算案指引 <7gMl  
budget guideline ratio 财政预算案准则比率 if@W ]%  
budget proposal 财政预算案建议 dp^N_9$cdO  
budget revenue 财政预算案收入 dB`b9)Tk0z  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 Mj~
${vj  
Budget Speech 《财政预算案演词》 s-Y+x  
budget strategy 财政预算策略 &`PbO  
budget surplus 财政预算盈余 VC=6uB  
budgetary and cost control 预算与成本管制 hh&Js'd  
budgetary criterion 开支预算准则 #Si
|!  
budgetary deficit 财政预算赤字 #K`B<2+T  
budgetary guideline 财政预算指引 !P"?  
budgetary implication 财政预算的影响 9N}W(>  
budgetary innovation 财政预算新措施 om7`w ]  
budgetary management 财政预算管理 
{mYx  
budgetary policy 财政预算政策 /;+,
mp4  
budgetary position 财政预算状况 .S|-4}G(6  
budgetary strategy 财政预算策略 +{xG<Wkltz  
budgetary system 财政预算制度 tQ0=p| T]  
budgeted cost 预算成本 q)Je.6$#X  
budgeted for surplus 预算盈余 x<Se>+  
building cost index 建造成本指数 )_O.{$ to  
built-in control of the money supply 货币供应的内在调节功能 B&nw#saz.  
built-in stabilizer 内在稳定因素；内在稳定措施 /'Bdq?!B&  
bulk buying 大宗采购；大批购买 gDhl-  
bulk transfer 大额股票转名 Th+|*=Il  
bull 看好股市者；“好友”；买空投机者 6bJ"$o  
bull bond 牛债券 w)<4>(D  
bull market 牛市；升市；旺市；多头市场 0|Q.U   
bull position 长仓 2B'^`>+8S  
bullion broker 金银经纪 nCB[4  
bullion market 金银市场 !47A$sQ  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 sWW\bK0B4  
buoy up 上升 s
bjtL,  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 . /)j5M  
buoyant market 市况活跃 z9fNk%  
bursary 助学金；补助金 b.(XS?4o  
business 商业；业务 ;q&Z9lm  
business address 营业地址 ZE ^u.>5  
business association 业务协会 &"O_wd[+:  
business bank account 银行营业户口 9!S^^;PN&  
business concession 特许经营权 UNY@w=]<  
business cycle 商业周期；经济周期；商业循环 V*kzn m  
business day 营业日；交易日 9T]va]w?#  
business expenses 营业开支；营业费用 Ebbe=4  
business for profit 牟利业务 DoTs9w|5  
business hour 营业时间 :28@J?jjO  
business income 营业收入 @d P~X  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 67,3i~  
business of exchange currencies 货币兑换业务 EUXV/QV{  
business of taking deposits 接受存款业务 %g5jY%dg.r  
business plan 业务计划 j>V"hf  
business record 业务记录 :3 PGf  
business recovery 业务重整 0c-QIr}m  
business registration application form 商业登记申请表 u- 1@~Z  
business registration certificate 商业登记证 %y 3:SUOdx  
business registration fee 商业登记费 w=gQ3j#s  
business registration inspector 商业登记督察 [5-!d!a|st  
business registration number 商业登记号码 $;ch82UiX  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 *\C}Ok=  
Business Registration Officer 商业登记主任 yvS^2+jW  
business sector 商界 f!^)!
~  
business sentiment 营商意欲 ! 7Nn]Lx  
business taxation 商业课税 hxP6C6S  
business turnover 营业额 _=)!xnYf  
business undertaking 商业经营 Fv;u1Atiw  
business-friendly 方便商界；有利营商；利于商界运作 dY 6B%V  
buy 买入 8\P JSr  
buy low and sell high 低价买入而高价卖出 fyGCfM  
buy order 买盘 Age-AJ  
buyer's market 买家市场 cyDiA(ot&  
buyer's price 买价；买方出价 M$gvq:}kt  
buy-in 补进；补仓 `$f\ 
%  
buying rate 买入价；买入汇率