[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  :z[SI{Y  
break clause 终止条款；中断条款 =6Z1yw7s  
breakdown 分成细目；明细表；分类细帐；分项数字 8:f(PN  
break-even 收支平衡；收支相抵；损益两平 W+QI D/  
break-even point 收支平衡点；损益平衡点 }{$@|6)R   
Bretton Woods Agreement 《布雷顿森林协定》 ]?^mb n  
Bretton Woods System 布雷顿森林制度 ?g 3sv5\u  
brief fee 诉讼费；承办费 1peN@Yk2W  
broad definition of money supply 广义货币供应 ,-):&V:jF  
broker 经纪 C-8@elZ1  
brokerage 经纪费；经纪佣金 ~Y{K^:wN^  
brokerage charges 经纪费；经纪佣金 uB\A8zC  
brokerage house 经纪行 EB\\ F  
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〕 [Mx+t3M  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 7*sB"_U2  
broker's firm 经纪行 >">-4L17m  
broker's representative 经纪代表 hQ9VcS6=gD  
brought to credit 入帐 "zu
gnim  
Brussels Stock Exchange 布鲁塞尔证券交易所 `W5f'RU  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 {J[0U
Z6  
bucketing “对敲”；利用顾客资金买空卖空 |.YL2\  
bucketing offence “对敲”罪行 NOvN8.K%  
budget 财政预算案；预算 .k}h'nE  
budget booklet 预算案小册 y&UsSS  
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〕 [ACa<U/  
Budget Concluding Speech 《财政预算案总结演词》 xu3qX"  
budget cycle 财政预算案编制周期 s\@
! J.Da  
Budget Day 财政预算案发表日 '2eggX%  
budget debate 财政预算案辩论 "bJWyUb  
budget deficit 财政预算赤字 &Mol8=V)  
budget exercise 财政预算案编制工作 7v{Dwg  
budget guideline 财政预算案准则；财政预算案指引 qTG/7tn "  
budget guideline ratio 财政预算案准则比率 Wa wOap  
budget proposal 财政预算案建议 -LUKYG
BK  
budget revenue 财政预算案收入 vForj*Xo  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 %k9GoX
_  
Budget Speech 《财政预算案演词》 T{Av[>M  
budget strategy 财政预算策略 W_%Dg]l   
budget surplus 财政预算盈余 m}rUc29cS,  
budgetary and cost control 预算与成本管制 o<Q~pd#Ip,  
budgetary criterion 开支预算准则 :AL nm0d  
budgetary deficit 财政预算赤字 k/>k&^?  
budgetary guideline 财政预算指引 @,
$>H7o  
budgetary implication 财政预算的影响 opd^|xx0  
budgetary innovation 财政预算新措施 ,#nyEE  
budgetary management 财政预算管理 n*uT  
budgetary policy 财政预算政策 #}o*1  
budgetary position 财政预算状况 +ps(9O/B>  
budgetary strategy 财政预算策略 -GH>12YP  
budgetary system 财政预算制度 F.4xi+S_  
budgeted cost 预算成本 b}WU  
budgeted for surplus 预算盈余 A2..gs/  
building cost index 建造成本指数 Q/I/>6M7UZ  
built-in control of the money supply 货币供应的内在调节功能 d-y 8c  
built-in stabilizer 内在稳定因素；内在稳定措施 >HyZ~M  
bulk buying 大宗采购；大批购买 y-9Mm9J  
bulk transfer 大额股票转名 4PR!O B  
bull 看好股市者；“好友”；买空投机者 v#TU7v?~  
bull bond 牛债券 `ml  
bull market 牛市；升市；旺市；多头市场 #mFIZMTRd  
bull position 长仓 eot%Th?[  
bullion broker 金银经纪 f<<1.4)oSV  
bullion market 金银市场 H>X:#xOA_  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 \<TWy&2&  
buoy up 上升 qf;x~1efC4  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 PY[nnoF"|  
buoyant market 市况活跃 ;ry~x:7L7  
bursary 助学金；补助金 ^ ?}-x  
business 商业；业务 -V7dSi  
business address 营业地址 dSkMA  
business association 业务协会  HQX.oW  
business bank account 银行营业户口 MaN6bM  
business concession 特许经营权 ~7ZWtg;B  
business cycle 商业周期；经济周期；商业循环 *lc|iq\  
business day 营业日；交易日 5<YV`T{5Kl  
business expenses 营业开支；营业费用 ~wvu7  
business for profit 牟利业务 FN\*x:g  
business hour 营业时间 ^VOFkUp)  
business income 营业收入 E%LUJx}  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 f?W_/daP  
business of exchange currencies 货币兑换业务 9e BD)tnw  
business of taking deposits 接受存款业务 F$M^}vsjGx  
business plan 业务计划 JVydTvc  
business record 业务记录 \xG_q>1_  
business recovery 业务重整 g8kS}7/  
business registration application form 商业登记申请表 XlLG/N  
business registration certificate 商业登记证 DaP,3>M  
business registration fee 商业登记费 {.eo?dQ  
business registration inspector 商业登记督察 q#=HBSyM  
business registration number 商业登记号码 0Xb,ne 7  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 Z-:T')#Cf  
Business Registration Officer 商业登记主任 MroN=%|t  
business sector 商界 ]n}aePl}oU  
business sentiment 营商意欲 z;DNl#|!L  
business taxation 商业课税 V/`vX;
%  
business turnover 营业额 [4w*<({*  
business undertaking 商业经营 ,R.rxoO  
business-friendly 方便商界；有利营商；利于商界运作 :CLWmMC_  
buy 买入 iYD5~pK8  
buy low and sell high 低价买入而高价卖出 ?zex]!R  
buy order 买盘 8yk7d76Y  
buyer's market 买家市场 =WT&unw}
 
buyer's price 买价；买方出价 Qo32oT[DM  
buy-in 补进；补仓 D6-R>"}  
buying rate 买入价；买入汇率