[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 #x)lN  
break clause 终止条款；中断条款 s>i`=[qFc  
breakdown 分成细目；明细表；分类细帐；分项数字 GqYE=Q  
break-even 收支平衡；收支相抵；损益两平 =LP,+z  
break-even point 收支平衡点；损益平衡点 a@>P?N~LA9  
Bretton Woods Agreement 《布雷顿森林协定》 *U[Nn5#?  
Bretton Woods System 布雷顿森林制度 AD_aI %7  
brief fee 诉讼费；承办费 :cx}I  
broad definition of money supply 广义货币供应 +7HM7cw  
broker 经纪 &W'X3!Te  
brokerage 经纪费；经纪佣金 p>GTFXEi6  
brokerage charges 经纪费；经纪佣金 Vh%=JL sK  
brokerage house 经纪行 @vy{Q7aM  
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〕 $-tgd<2h  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 ]z^*1^u^ig  
broker's firm 经纪行 dnZA+Pa  
broker's representative 经纪代表 /hNZ7\|P  
brought to credit 入帐 Iuh1tcc  
Brussels Stock Exchange 布鲁塞尔证券交易所 ]VarO'  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 ,5tW|=0@  
bucketing “对敲”；利用顾客资金买空卖空 ,-55*Rbi  
bucketing offence “对敲”罪行 dZSv=UY)  
budget 财政预算案；预算 H)eecH$K  
budget booklet 预算案小册 s]D&):  
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〕 ncF|wz  
Budget Concluding Speech 《财政预算案总结演词》 @U~i<kt  
budget cycle 财政预算案编制周期 aGUKpYF  
Budget Day 财政预算案发表日 z2EZ0vZ  
budget debate 财政预算案辩论 %xa.{`}`U  
budget deficit 财政预算赤字 G-54D_
4  
budget exercise 财政预算案编制工作 -F7GUB6B  
budget guideline 财政预算案准则；财政预算案指引 v>e%5[F  
budget guideline ratio 财政预算案准则比率 e:&+m`OSH  
budget proposal 财政预算案建议 nE4?oq  
budget revenue 财政预算案收入 '+@q  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 }"V$li  
Budget Speech 《财政预算案演词》 QT!! KT f  
budget strategy 财政预算策略 ~E]ct F  
budget surplus 财政预算盈余 XN*?<s3  
budgetary and cost control 预算与成本管制 v, =[!=8!  
budgetary criterion 开支预算准则 M/O4JZEqh  
budgetary deficit 财政预算赤字 fj/sN HU  
budgetary guideline 财政预算指引 {giKC)!  
budgetary implication 财政预算的影响 WcG!6.U>  
budgetary innovation 财政预算新措施 CG`s@5y>5  
budgetary management 财政预算管理 %syFHUBw  
budgetary policy 财政预算政策 VE <p,IO  
budgetary position 财政预算状况 aJQx"6c?  
budgetary strategy 财政预算策略 `oDs]90  
budgetary system 财政预算制度 /b$0).fj@,  
budgeted cost 预算成本  GT -(r+u  
budgeted for surplus 预算盈余 }qqE2;{ND  
building cost index 建造成本指数 s,tZi6Z=%E  
built-in control of the money supply 货币供应的内在调节功能 $r>\y (W  
built-in stabilizer 内在稳定因素；内在稳定措施 M;14s*g  
bulk buying 大宗采购；大批购买 5BztOYn,  
bulk transfer 大额股票转名 B4/0t:
^I  
bull 看好股市者；“好友”；买空投机者 b1("(,r/`  
bull bond 牛债券 y([""z3<w  
bull market 牛市；升市；旺市；多头市场 "0,d)L0,"  
bull position 长仓 T)!$-qdz/  
bullion broker 金银经纪 -zzM!1@F  
bullion market 金银市场 5|4
=uoA<  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 igoUKDNiQ-  
buoy up 上升 DE0gd ux8  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 w6B'&   
buoyant market 市况活跃 dG}.T_l  
bursary 助学金；补助金 i?*_-NAm  
business 商业；业务 yq?7!X  
business address 营业地址 P 57{  
business association 业务协会  -<R"  
business bank account 银行营业户口 #[4MwM3  
business concession 特许经营权 [RZ}9`V  
business cycle 商业周期；经济周期；商业循环 )Mtw
9[  
business day 营业日；交易日 nE~HcxE /  
business expenses 营业开支；营业费用 <Z$r\Huf  
business for profit 牟利业务 Q%seV<!/  
business hour 营业时间 dzK]F/L]  
business income 营业收入 Rk1B \L|M  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 ;yc|=I^  
business of exchange currencies 货币兑换业务 2u(v hJ F5  
business of taking deposits 接受存款业务 \Y EV 5  
business plan 业务计划 E(0(q#n  
business record 业务记录 %LL*V|  
business recovery 业务重整 $IuN(#  
business registration application form 商业登记申请表 :;wb{q$O  
business registration certificate 商业登记证 r*n_#&-7  
business registration fee 商业登记费 z%F68f73  
business registration inspector 商业登记督察 ~#doJ:^H3  
business registration number 商业登记号码 FUq>+U!Qu  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 np>RxiB^  
Business Registration Officer 商业登记主任 $'9b,- e  
business sector 商界 BUuU#e5  
business sentiment 营商意欲 @iW^OVpp<8  
business taxation 商业课税 EmaVd+Sw  
business turnover 营业额 xn
yp'O8yk  
business undertaking 商业经营 Gk.;< d  
business-friendly 方便商界；有利营商；利于商界运作 {29x5J  
buy 买入 1pUIZ$@?`  
buy low and sell high 低价买入而高价卖出 2EHe
Q|#  
buy order 买盘 7\BGe I  
buyer's market 买家市场 Ik92=' Z  
buyer's price 买价；买方出价 [jOvy>2K]  
buy-in 补进；补仓 >%~E <  
buying rate 买入价；买入汇率