[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 [D"t~QMr  
break clause 终止条款；中断条款 sZWaV4  
breakdown 分成细目；明细表；分类细帐；分项数字 rPNb\Ri  
break-even 收支平衡；收支相抵；损益两平 f*{ YFg?*&  
break-even point 收支平衡点；损益平衡点 l- pe4x  
Bretton Woods Agreement 《布雷顿森林协定》 b+-f.!j  
Bretton Woods System 布雷顿森林制度 h}_~y'^!  
brief fee 诉讼费；承办费 Jf)bHjC_V  
broad definition of money supply 广义货币供应 )5j;KI%t  
broker 经纪 >KLtY|o)  
brokerage 经纪费；经纪佣金 HW4
.zw  
brokerage charges 经纪费；经纪佣金 /M~!sPW&?  
brokerage house 经纪行 Zv_.na/^K  
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〕 keW~ NM  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 sbkQ71T:  
broker's firm 经纪行 `i) 2 nNJ"  
broker's representative 经纪代表 m"\:o  
brought to credit 入帐 1axQ)},o@p  
Brussels Stock Exchange 布鲁塞尔证券交易所 ,B(7\  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 @RFs/'  
bucketing “对敲”；利用顾客资金买空卖空 ev0oO+u  
bucketing offence “对敲”罪行 unJid8Lo  
budget 财政预算案；预算 1(zsOeX  
budget booklet 预算案小册 /){
KOCBl;  
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〕 L9Z;:``p  
Budget Concluding Speech 《财政预算案总结演词》 $8USyGi3J  
budget cycle 财政预算案编制周期 xqXDxJlns  
Budget Day 财政预算案发表日 <e]Oa$  
budget debate 财政预算案辩论 P7ph}
mB  
budget deficit 财政预算赤字 UX3BeUi.)  
budget exercise 财政预算案编制工作 o*x*jn:hm  
budget guideline 财政预算案准则；财政预算案指引 zsU=sTsL  
budget guideline ratio 财政预算案准则比率 "\Egs)\  
budget proposal 财政预算案建议 g*)K/Z0pJ$  
budget revenue 财政预算案收入 ;4M><OS!  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 C3hv*  
Budget Speech 《财政预算案演词》 Xtz-\v#0o'  
budget strategy 财政预算策略 KIA 2"KbjG  
budget surplus 财政预算盈余 N"/-0(9[  
budgetary and cost control 预算与成本管制 &zQ2M#{82  
budgetary criterion 开支预算准则 9][(Iu]h7  
budgetary deficit 财政预算赤字 fP tm0.r  
budgetary guideline 财政预算指引 \\BCcr\l  
budgetary implication 财政预算的影响 ]q-g[e'  
budgetary innovation 财政预算新措施 '}g*!jL  
budgetary management 财政预算管理 F-D]TRG/*]  
budgetary policy 财政预算政策 di) *-+  
budgetary position 财政预算状况 ^_5L"F]sP  
budgetary strategy 财政预算策略 !3i
Gz_y  
budgetary system 财政预算制度 svelYe#9z  
budgeted cost 预算成本 ~^
u16z,  
budgeted for surplus 预算盈余 yc2/~a_Gx  
building cost index 建造成本指数 *19ax&|*S  
built-in control of the money supply 货币供应的内在调节功能 R(P%Csbqh  
built-in stabilizer 内在稳定因素；内在稳定措施 4!asT;`'  
bulk buying 大宗采购；大批购买 ccC zu6  
bulk transfer 大额股票转名 JGC=(;  
bull 看好股市者；“好友”；买空投机者 V._6=ZJ  
bull bond 牛债券 7&`}~$>}>e  
bull market 牛市；升市；旺市；多头市场 p~ 
C.IG  
bull position 长仓 9_\'LJ  
bullion broker 金银经纪 _,;j7%j  
bullion market 金银市场 /&u<
TJ4  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 sS& Z ,A  
buoy up 上升 !zPG?q]3  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 Lb{e,JH  
buoyant market 市况活跃 M :3u@06a  
bursary 助学金；补助金 hS[yNwD  
business 商业；业务 mcz+P |  
business address 营业地址 ug{R 3SS  
business association 业务协会 pE{yv1Yg  
business bank account 银行营业户口 ^qCkt1C-M  
business concession 特许经营权 Qr1e@ =B  
business cycle 商业周期；经济周期；商业循环 s[8@*/ds  
business day 营业日；交易日 w ;daC(:  
business expenses 营业开支；营业费用 T081G`li  
business for profit 牟利业务 _3]][a,  
business hour 营业时间 Qn ^bVhG+  
business income 营业收入 2=?tJ2E  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 79\JxiSB  
business of exchange currencies 货币兑换业务  tv XW  
business of taking deposits 接受存款业务 Lokl2o`  
business plan 业务计划 Xh J,"=E+  
business record 业务记录 h25G/`  
business recovery 业务重整 "MIq.@8ra  
business registration application form 商业登记申请表 }SIGPVM  
business registration certificate 商业登记证 }M1sksk5
 
business registration fee 商业登记费 ,>t69 Ad  
business registration inspector 商业登记督察  )>D+x5o]  
business registration number 商业登记号码 =%zLh<3v  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 /(O$(35  
Business Registration Officer 商业登记主任 K^_i%~  
business sector 商界 [1Ydo`  
business sentiment 营商意欲 1!pa;$L  
business taxation 商业课税 9%*wb`&  
business turnover 营业额 #fj/~[Ajv  
business undertaking 商业经营 0!z@2[Pe66  
business-friendly 方便商界；有利营商；利于商界运作 .(J
?a"  
buy 买入 {lth+{&L#  
buy low and sell high 低价买入而高价卖出 DzQ1%!  
buy order 买盘 ;['[?wk  
buyer's market 买家市场 a[lY S{  
buyer's price 买价；买方出价 GE>[*zN  
buy-in 补进；补仓 7iJ&6=/  
buying rate 买入价；买入汇率