[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 b/"&E'5-`\  
break clause 终止条款；中断条款 onqfmQ,3E  
breakdown 分成细目；明细表；分类细帐；分项数字 h]WPWa)M  
break-even 收支平衡；收支相抵；损益两平 T)4pLN E  
break-even point 收支平衡点；损益平衡点 r Z)?uqa  
Bretton Woods Agreement 《布雷顿森林协定》 t*J*?Ma  
Bretton Woods System 布雷顿森林制度 b{4@~>i  
brief fee 诉讼费；承办费 &q8oalh  
broad definition of money supply 广义货币供应 IP<]a5  
broker 经纪 .Y`;{)  
brokerage 经纪费；经纪佣金 X$mCn#8m  
brokerage charges 经纪费；经纪佣金 , cj531.  
brokerage house 经纪行 eI99itDQ  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 F%|F-6  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 AIN Fv;  
broker's firm 经纪行 vNo(`~]c  
broker's representative 经纪代表 wN}@%D-[v  
brought to credit 入帐 }[2  
Brussels Stock Exchange 布鲁塞尔证券交易所 `hpX97v  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 5=cS5q@  
bucketing “对敲”；利用顾客资金买空卖空 T)N_~f|  
bucketing offence “对敲”罪行 'tyblj C  
budget 财政预算案；预算 Kd,8PV*_  
budget booklet 预算案小册 +hiskV@
v  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 Vd%%lv{v  
Budget Concluding Speech 《财政预算案总结演词》 LeP;HP|  
budget cycle 财政预算案编制周期 ZRCm
'p3  
Budget Day 财政预算案发表日 {"e)Jj_=  
budget debate 财政预算案辩论 T- ~l2u|s  
budget deficit 财政预算赤字 EjY8g@M;t  
budget exercise 财政预算案编制工作 bn*SLWWQ.3  
budget guideline 财政预算案准则；财政预算案指引 ^ \"@r%|  
budget guideline ratio 财政预算案准则比率 L'A9TW2  
budget proposal 财政预算案建议 b9Fd}WZz  
budget revenue 财政预算案收入 "2m (*+  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 ,ICn]P dz@  
Budget Speech 《财政预算案演词》 <A~a|A-QFR  
budget strategy 财政预算策略 t,P_&0X  
budget surplus 财政预算盈余 c2E*A+V#u  
budgetary and cost control 预算与成本管制 ~9ZW~z'  
budgetary criterion 开支预算准则 r%=}e++^%  
budgetary deficit 财政预算赤字 [}ayaXXQ5  
budgetary guideline 财政预算指引 |^:qJ;dOP  
budgetary implication 财政预算的影响 AT{rg/oSf  
budgetary innovation 财政预算新措施 oeKVcVP|'&  
budgetary management 财政预算管理 ]0dj##5tJ  
budgetary policy 财政预算政策 (gHCu  
budgetary position 财政预算状况 H\vd0DD;  
budgetary strategy 财政预算策略 v^0*{7N'  
budgetary system 财政预算制度 i$?$X,  
budgeted cost 预算成本 84U?\f@u  
budgeted for surplus 预算盈余 /BN_K8nb`  
building cost index 建造成本指数 ! )x2   
built-in control of the money supply 货币供应的内在调节功能 %noByq,?  
built-in stabilizer 内在稳定因素；内在稳定措施 v}`{OE:-J  
bulk buying 大宗采购；大批购买 ojva~mnFf  
bulk transfer 大额股票转名 a]S0|\BkN  
bull 看好股市者；“好友”；买空投机者 7$zeRYD+  
bull bond 牛债券 d}:eL C  
bull market 牛市；升市；旺市；多头市场 w!kWG,{C  
bull position 长仓 :MPfCiAv  
bullion broker 金银经纪 KHO@"+  
bullion market 金银市场 =tS#t+2S  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 d8!yV~Ka  
buoy up 上升 ye^*Z>|  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 cfZ$V^xM  
buoyant market 市况活跃 _uf,7R-  
bursary 助学金；补助金 (&osR|/Tq  
business 商业；业务 P Y&(ObC  
business address 营业地址 kfW"vI+d  
business association 业务协会
Ip_deP@  
business bank account 银行营业户口  m%s&$  
business concession 特许经营权 `uh+d  
business cycle 商业周期；经济周期；商业循环 }mdk+IEt  
business day 营业日；交易日 G^%FP!'D?  
business expenses 营业开支；营业费用 ;Pw\p^wz  
business for profit 牟利业务 )Vf!U "  
business hour 营业时间 xQ0.2[*5  
business income 营业收入 YQ-!>3/)-  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 u mo<9Y  
business of exchange currencies 货币兑换业务 2 ":W^P  
business of taking deposits 接受存款业务 uB1>.Pvxb  
business plan 业务计划 Z<IN>:l  
business record 业务记录 ,j!%,!n o  
business recovery 业务重整 4 \Ig<C9  
business registration application form 商业登记申请表 <y2HzBC  
business registration certificate 商业登记证 ;@<Rh^g]  
business registration fee 商业登记费 T0e- X  
business registration inspector 商业登记督察 H.)Y*zK0.  
business registration number 商业登记号码 M 8NWQ^Y  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 Kl/n>qEt  
Business Registration Officer 商业登记主任 1@:BUE;jZ  
business sector 商界 {A`J0ol<B9  
business sentiment 营商意欲 \=&F\EV  
business taxation 商业课税 )&{<g yS1  
business turnover 营业额 +l27y0>t  
business undertaking 商业经营 $n=w  
business-friendly 方便商界；有利营商；利于商界运作 uA[c $tBe  
buy 买入 ,CxIA^  
buy low and sell high 低价买入而高价卖出 8= "
01  
buy order 买盘 }bZb8hiG  
buyer's market 买家市场 ;k:17&:8ue  
buyer's price 买价；买方出价 #V$h?`qhwr  
buy-in 补进；补仓 7U1^=Y@t}  
buying rate 买入价；买入汇率