[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 'H1k  
break clause 终止条款；中断条款 "@jYZm8  
breakdown 分成细目；明细表；分类细帐；分项数字 07,&weQ  
break-even 收支平衡；收支相抵；损益两平 k& ]I;Aq  
break-even point 收支平衡点；损益平衡点 RAxp2uif  
Bretton Woods Agreement 《布雷顿森林协定》 ipRH.1=  
Bretton Woods System 布雷顿森林制度 *Oh]I|?  
brief fee 诉讼费；承办费 Dv=pX.Z+  
broad definition of money supply 广义货币供应 92/_!P>  
broker 经纪 Fe ZGPxc~  
brokerage 经纪费；经纪佣金 aq^OzKP?  
brokerage charges 经纪费；经纪佣金 &&sm7F%  
brokerage house 经纪行 X;dU lSi  
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〕 !~}@Eoii4  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 /jn0Xh  
broker's firm 经纪行 };>~P%u32  
broker's representative 经纪代表 OlsD  
brought to credit 入帐 5^{).fig  
Brussels Stock Exchange 布鲁塞尔证券交易所 2t#[$2mg\0  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 *adwCiB  
bucketing “对敲”；利用顾客资金买空卖空 ,Q+.kAh !G  
bucketing offence “对敲”罪行 M{XBmDfN  
budget 财政预算案；预算 R, UYwI  
budget booklet 预算案小册 (S63:q&g  
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〕 D.w6/DxaXa  
Budget Concluding Speech 《财政预算案总结演词》 fvV5G,lD3h  
budget cycle 财政预算案编制周期 uNvdlY]  
Budget Day 财政预算案发表日 N >];xb>  
budget debate 财政预算案辩论 TA"gU8YQ  
budget deficit 财政预算赤字 p!`S]\XEB  
budget exercise 财政预算案编制工作 Fma#`{va  
budget guideline 财政预算案准则；财政预算案指引 3?wL)6Uj8J  
budget guideline ratio 财政预算案准则比率 lnrs4s Km  
budget proposal 财政预算案建议 #8B4*gAM  
budget revenue 财政预算案收入 Rw`64L_
  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 AhNz[A  
Budget Speech 《财政预算案演词》 3'tq`t:SQ  
budget strategy 财政预算策略 7@!3.u1B  
budget surplus 财政预算盈余 O|&SL03Z8  
budgetary and cost control 预算与成本管制 j=PM]  
budgetary criterion 开支预算准则  0gJ{fcI  
budgetary deficit 财政预算赤字 EzXi*/  
budgetary guideline 财政预算指引 /}3I:aJwb  
budgetary implication 财政预算的影响 Pt7yYl&n7^  
budgetary innovation 财政预算新措施 e
OUEhpE  
budgetary management 财政预算管理 =O~Y6|  
budgetary policy 财政预算政策 LcmZ"M6  
budgetary position 财政预算状况 \`>f?}4  
budgetary strategy 财政预算策略 ,egbU(:l  
budgetary system 财政预算制度 :eR\0cn  
budgeted cost 预算成本 BBRZlx  
budgeted for surplus 预算盈余 <*db%{  
building cost index 建造成本指数 /wJocx]vQ  
built-in control of the money supply 货币供应的内在调节功能 ZtOv'nTD  
built-in stabilizer 内在稳定因素；内在稳定措施 `Wp& 'X  
bulk buying 大宗采购；大批购买 8MBvp*  
bulk transfer 大额股票转名 6=jL2cqx  
bull 看好股市者；“好友”；买空投机者 oSkvTK$&i  
bull bond 牛债券 "V<7X%LIX  
bull market 牛市；升市；旺市；多头市场 S+-V16{i  
bull position 长仓 @8|i@S@4  
bullion broker 金银经纪 C=P}@|K  
bullion market 金银市场 V6r*fEhrT_  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处
d5lD!  
buoy up 上升 c#8@>;  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 I\$?'q>  
buoyant market 市况活跃 ;b0;66C8|  
bursary 助学金；补助金 y:R+;91  
business 商业；业务 6@=ipPCR  
business address 营业地址 \m~Oaf;$  
business association 业务协会 H:,Hr_;nC  
business bank account 银行营业户口 c- "#  
business concession 特许经营权 4siq  
business cycle 商业周期；经济周期；商业循环 G,,f' >  
business day 营业日；交易日 uB+:sX-L  
business expenses 营业开支；营业费用 Kq}-)  
business for profit 牟利业务 WTu1t]  
business hour 营业时间
y6gao
j  
business income 营业收入 !'kr:r}gg  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 r5PZ=+F  
business of exchange currencies 货币兑换业务 l+<AM%U\ V  
business of taking deposits 接受存款业务 (Iv*sd *  
business plan 业务计划 Fz@U\\94z  
business record 业务记录 \kC'y9k  
business recovery 业务重整  lLNI5C  
business registration application form 商业登记申请表 dp*E#XCr1  
business registration certificate 商业登记证 ~5n?=  
business registration fee 商业登记费 VN]"[  
business registration inspector 商业登记督察 Z>ztFU  
business registration number 商业登记号码 w 9CX5Fg  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 Gn 1  
Business Registration Officer 商业登记主任 O5A]{W  
business sector 商界 !.w|+-JKO  
business sentiment 营商意欲 F[~~fm_  
business taxation 商业课税 K,@} 'N  
business turnover 营业额 TZa LB}4  
business undertaking 商业经营 LBnlaH.  
business-friendly 方便商界；有利营商；利于商界运作 !+n'0{  
buy 买入 ]N6
UY  
buy low and sell high 低价买入而高价卖出 G PL^!_  
buy order 买盘 *xDV8iu_  
buyer's market 买家市场 :qtg`zM/4  
buyer's price 买价；买方出价 |uM(A~?  
buy-in 补进；补仓 @4P_Yfn  
buying rate 买入价；买入汇率