[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 MbYAK-l.h  
break clause 终止条款；中断条款 YoJN.],gf  
breakdown 分成细目；明细表；分类细帐；分项数字 0]&~ddL  
break-even 收支平衡；收支相抵；损益两平 S7@.s`_{w  
break-even point 收支平衡点；损益平衡点 xI$B",?(  
Bretton Woods Agreement 《布雷顿森林协定》 .Gw;]s3  
Bretton Woods System 布雷顿森林制度 .Um.dXBYU  
brief fee 诉讼费；承办费 1qtu,yIf  
broad definition of money supply 广义货币供应 nI&Tr_"tm  
broker 经纪 +c?1\{
M   
brokerage 经纪费；经纪佣金 t\X5B]EZ  
brokerage charges 经纪费；经纪佣金 `8EHhN;  
brokerage house 经纪行 s/8>(-H#  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 sJ,:[  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 i!9yN:m0  
broker's firm 经纪行 ZdfIe~Oni  
broker's representative 经纪代表 np
Z=x-ce  
brought to credit 入帐 |,|b~>  
Brussels Stock Exchange 布鲁塞尔证券交易所 zGF_c9X  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 J"# o #~  
bucketing “对敲”；利用顾客资金买空卖空 4 QD.'+L  
bucketing offence “对敲”罪行 __OD^?qa  
budget 财政预算案；预算 s%GhjWZS  
budget booklet 预算案小册 CNQ>J`4  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 s${ew.eW  
Budget Concluding Speech 《财政预算案总结演词》 X2v|O3>/N  
budget cycle 财政预算案编制周期 L'M'I0"/  
Budget Day 财政预算案发表日 `L/\F,  
budget debate 财政预算案辩论 rfku]A$  
budget deficit 财政预算赤字 jNBvy1  
budget exercise 财政预算案编制工作 Mt"j<
]EW  
budget guideline 财政预算案准则；财政预算案指引 G$( B26  
budget guideline ratio 财政预算案准则比率 &N.D!7X  
budget proposal 财政预算案建议 #**vIwX-Q  
budget revenue 财政预算案收入 8K =sx@l  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 Yjx*hv&?  
Budget Speech 《财政预算案演词》 >fNRwmi  
budget strategy 财政预算策略 :_X9x{  
budget surplus 财政预算盈余 CvS}U%  
budgetary and cost control 预算与成本管制 fO|oV0Rw  
budgetary criterion 开支预算准则 kdcr*7w  
budgetary deficit 财政预算赤字 Sxa+"0d6  
budgetary guideline 财政预算指引 80DcM9^t8  
budgetary implication 财政预算的影响 3=SIIMp7=  
budgetary innovation 财政预算新措施 4Hc+F (  
budgetary management 财政预算管理 ( E;!.=%  
budgetary policy 财政预算政策 ~`~ mnlN  
budgetary position 财政预算状况 {@ ygq-TZ  
budgetary strategy 财政预算策略
6qp2C]9=  
budgetary system 财政预算制度 ?B7n,!&~  
budgeted cost 预算成本 XpFW (v  
budgeted for surplus 预算盈余 8K$q6V%#  
building cost index 建造成本指数 4EQ-48h17  
built-in control of the money supply 货币供应的内在调节功能 MZ ]#9/  
built-in stabilizer 内在稳定因素；内在稳定措施 6HeZ<.d
&  
bulk buying 大宗采购；大批购买 %iMRJ}8(7  
bulk transfer 大额股票转名 Kw_> X&GcJ  
bull 看好股市者；“好友”；买空投机者 Y=94<e[f"  
bull bond 牛债券 `_M*2(rt  
bull market 牛市；升市；旺市；多头市场 ) bRj'*  
bull position 长仓 D_VAtz  
bullion broker 金银经纪 w%Vw*i6o  
bullion market 金银市场 (nL''#Ka  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 fg}&=r  
buoy up 上升 &}N=a  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 tp4/c'w;)J  
buoyant market 市况活跃 8Df(|>mK  
bursary 助学金；补助金 #a :W  
business 商业；业务 1lA
x"VL  
business address 营业地址 /<J&ZoeJB  
business association 业务协会 iPnu *29  
business bank account 银行营业户口 <|,0%bq)|  
business concession 特许经营权 G?`x$UU  
business cycle 商业周期；经济周期；商业循环 XnBpL6"T`  
business day 营业日；交易日 '1o1=iJN@$  
business expenses 营业开支；营业费用 <X
5'uve  
business for profit 牟利业务 : 5=E>!  
business hour 营业时间 vO2I"Y*\  
business income 营业收入 qJ\tc\
  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 =SY5E{`4p  
business of exchange currencies 货币兑换业务 X^pxu6nm-  
business of taking deposits 接受存款业务 ^Md
]e<WAp  
business plan 业务计划 E Z^eEDZ  
business record 业务记录 2d%j6D  
business recovery 业务重整 v\LcZt`}  
business registration application form 商业登记申请表 gc%aaYf>  
business registration certificate 商业登记证 0H|U9  
business registration fee 商业登记费 WGxe3(d  
business registration inspector 商业登记督察 y1zNF$<q  
business registration number 商业登记号码 ?B&Z x-krd  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 Z @:5vo  
Business Registration Officer 商业登记主任 }=d]ke9_  
business sector 商界 *""JE'wG  
business sentiment 营商意欲 (6Ss k4  
business taxation 商业课税 \dIc_6/D1  
business turnover 营业额 hJ)>BeH0  
business undertaking 商业经营 jQrj3b.NC3  
business-friendly 方便商界；有利营商；利于商界运作 8|\0\Wd;vu  
buy 买入  ppwjr +  
buy low and sell high 低价买入而高价卖出 }8+rrzMUB  
buy order 买盘 pI__<  
buyer's market 买家市场 v^Vr^!3  
buyer's price 买价；买方出价 }]8n 3&*  
buy-in 补进；补仓 _.Ey_K_1  
buying rate 买入价；买入汇率