[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  
break clause 终止条款；中断条款 xklXV  
breakdown 分成细目；明细表；分类细帐；分项数字 O] /BNacS  
break-even 收支平衡；收支相抵；损益两平 p3f>;|uh_  
break-even point 收支平衡点；损益平衡点 reU*apZ/  
Bretton Woods Agreement 《布雷顿森林协定》 n#.~XNbxv  
Bretton Woods System 布雷顿森林制度 #("/ 1N6  
brief fee 诉讼费；承办费 bAd$ >DI[  
broad definition of money supply 广义货币供应 l7p*::(9  
broker 经纪 uyfH;9L5$  
brokerage 经纪费；经纪佣金 ruf*-&Kr7  
brokerage charges 经纪费；经纪佣金 ~8htg8CZ`  
brokerage house 经纪行 rNl`w.  
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〕 ~?BN4ptc  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 `g~T #U\>d  
broker's firm 经纪行 DjK  
broker's representative 经纪代表 \_#Z~I{  
brought to credit 入帐 %K$f2):  
Brussels Stock Exchange 布鲁塞尔证券交易所 ;OTd<  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 ?)2&L Vrf  
bucketing “对敲”；利用顾客资金买空卖空 +hW^wqk/.  
bucketing offence “对敲”罪行 |Nfi y  
budget 财政预算案；预算 BY&+fKae  
budget booklet 预算案小册 MU-T>S4  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 -$Ad#Eu]M  
Budget Concluding Speech 《财政预算案总结演词》 :VB{@ED  
budget cycle 财政预算案编制周期 GK>.R<[
 
Budget Day 财政预算案发表日 a-9Y &#U  
budget debate 财政预算案辩论 :RqTbE4B  
budget deficit 财政预算赤字 InCJ4D  
budget exercise 财政预算案编制工作 Js'#=  
budget guideline 财政预算案准则；财政预算案指引 /2&:sHWW  
budget guideline ratio 财政预算案准则比率 "T?hIX/p_  
budget proposal 财政预算案建议 $QbaPmHW  
budget revenue 财政预算案收入 ZB| y  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 ;t_'87h$y
 
Budget Speech 《财政预算案演词》 u]!ZW&  
budget strategy 财政预算策略 Ck;>
9>  
budget surplus 财政预算盈余 ([+u U!  
budgetary and cost control 预算与成本管制 |oL}c!0vs  
budgetary criterion 开支预算准则 Alh"ZT^*  
budgetary deficit 财政预算赤字 c[n4{q1  
budgetary guideline 财政预算指引 1X7tN2tQ  
budgetary implication 财政预算的影响 7/:C[J4GTN  
budgetary innovation 财政预算新措施 x U1](O  
budgetary management 财政预算管理 q7!$-  
budgetary policy 财政预算政策 8=!BtMd"  
budgetary position 财政预算状况 H`XE5Hk)P%  
budgetary strategy 财政预算策略 -76l*=|  
budgetary system 财政预算制度 q!sazVaDp  
budgeted cost 预算成本 (oKrIm  
budgeted for surplus 预算盈余 ;rK= jz^Q  
building cost index 建造成本指数 B,f4<  
built-in control of the money supply 货币供应的内在调节功能 ];n3H~2  
built-in stabilizer 内在稳定因素；内在稳定措施 U ql|32j  
bulk buying 大宗采购；大批购买 4)zHk
N+  
bulk transfer 大额股票转名 O`pqS\H  
bull 看好股市者；“好友”；买空投机者 -#e 3aXe  
bull bond 牛债券 tzKIi_2  
bull market 牛市；升市；旺市；多头市场 yGN2/>]   
bull position 长仓 M yv yp  
bullion broker 金银经纪 Xc!0'P0T  
bullion market 金银市场 aJmSagr69C  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 Ew9\Y R}  
buoy up 上升 pm.Zc'23  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 x)h|!T=B~  
buoyant market 市况活跃 [J`%i U  
bursary 助学金；补助金
x'c%w:  
business 商业；业务 Kpx(x0^2  
business address 营业地址 YaWZOuxm  
business association 业务协会 I1Jo8s  
business bank account 银行营业户口 ROv(O;.Ty  
business concession 特许经营权 E5H0Yo.Wi  
business cycle 商业周期；经济周期；商业循环 n&4 4Acs[  
business day 营业日；交易日 }K8W%h
<3S  
business expenses 营业开支；营业费用 `o;E  
business for profit 牟利业务 V2&O]bR  
business hour 营业时间 LMF@-j%  
business income 营业收入 afOix"  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 M$O*@])  
business of exchange currencies 货币兑换业务 :L E&p[^  
business of taking deposits 接受存款业务 5Wyo!pRi  
business plan 业务计划 sFvu@Wm'7W  
business record 业务记录 GO|1O|?  
business recovery 业务重整 d5hYOhO[  
business registration application form 商业登记申请表 m4=[e!  
business registration certificate 商业登记证 #2XX[d%  
business registration fee 商业登记费 YoT<]'  
business registration inspector 商业登记督察
[X"F}ph  
business registration number 商业登记号码 AxsTB9/  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 D #`o  
Business Registration Officer 商业登记主任 Ui^~A  
business sector 商界 ,/XeG`vk  
business sentiment 营商意欲 rQuozbBb  
business taxation 商业课税 f<$>?o&y  
business turnover 营业额 3t*e|Ih&j5  
business undertaking 商业经营 ;AjY-w  
business-friendly 方便商界；有利营商；利于商界运作 >l!#_a  
buy 买入 jgz}
  
buy low and sell high 低价买入而高价卖出 =tS1|_  
buy order 买盘 sb]{05:  
buyer's market 买家市场 $CXMeY{tOo  
buyer's price 买价；买方出价 ixf~3Y8  
buy-in 补进；补仓 NQFMExg,  
buying rate 买入价；买入汇率