[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 Ne 4*MwK  
break clause 终止条款；中断条款 SO/]d70HG  
breakdown 分成细目；明细表；分类细帐；分项数字  4&D="GA  
break-even 收支平衡；收支相抵；损益两平  Dfia=1A  
break-even point 收支平衡点；损益平衡点 IJ;*N  
Bretton Woods Agreement 《布雷顿森林协定》 3 ;:V1_JA  
Bretton Woods System 布雷顿森林制度 4)I#[&f  
brief fee 诉讼费；承办费 ]||=<!^kn  
broad definition of money supply 广义货币供应 Hea<!zPH  
broker 经纪 "[yiNJ"kt  
brokerage 经纪费；经纪佣金 Kf#!IY][  
brokerage charges 经纪费；经纪佣金 gN~y6c:N  
brokerage house 经纪行 |T*qAJ8c  
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〕 <J-Z;r(gQN  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 98^6 {p  
broker's firm 经纪行 AH
J;>"]  
broker's representative 经纪代表 U.OX*-Cd  
brought to credit 入帐 (_ah~VnO  
Brussels Stock Exchange 布鲁塞尔证券交易所 mNoqs&UB  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 ->=++  
bucketing “对敲”；利用顾客资金买空卖空 G`"Cqs<  
bucketing offence “对敲”罪行 4sjr\9IDC  
budget 财政预算案；预算 Bw.&3efd  
budget booklet 预算案小册
uW=NH;u  
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〕 rrYp^xLa`  
Budget Concluding Speech 《财政预算案总结演词》 *(B[J  
budget cycle 财政预算案编制周期 uFZB8+  
Budget Day 财政预算案发表日 yXg1N N  
budget debate 财政预算案辩论 \*aLyyy3  
budget deficit 财政预算赤字 !U:s.^{  
budget exercise 财政预算案编制工作 3ohcHQ/a  
budget guideline 财政预算案准则；财政预算案指引 yuEOQ\!(u  
budget guideline ratio 财政预算案准则比率 GK? R76d  
budget proposal 财政预算案建议 [oLQd-+  
budget revenue 财政预算案收入 WG}CPkj  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 a<TL&  
Budget Speech 《财政预算案演词》 yMl'1W  
budget strategy 财政预算策略 =pyZ^/}P  
budget surplus 财政预算盈余 vqMk)htIz  
budgetary and cost control 预算与成本管制 92VX5?Cyg  
budgetary criterion 开支预算准则 =@=R)C4f*  
budgetary deficit 财政预算赤字 2_n*u^X:_  
budgetary guideline 财政预算指引 KxmPL  
budgetary implication 财政预算的影响 wS*CcIwj  
budgetary innovation 财政预算新措施 cE5Zxcn  
budgetary management 财政预算管理 g4aX  
budgetary policy 财政预算政策 tkqBCKpDa  
budgetary position 财政预算状况 o~_>p/7;  
budgetary strategy 财政预算策略 x*8f3^ wE  
budgetary system 财政预算制度 +WN>9V0H  
budgeted cost 预算成本 e
.|RC  
budgeted for surplus 预算盈余 % 3-\3qx*  
building cost index 建造成本指数 u%T$X
G  
built-in control of the money supply 货币供应的内在调节功能 wn|@D<  
built-in stabilizer 内在稳定因素；内在稳定措施 sJK:xk.6!  
bulk buying 大宗采购；大批购买 .y9rM{h}b  
bulk transfer 大额股票转名 umZ g}|C_  
bull 看好股市者；“好友”；买空投机者 h ?3l  
bull bond 牛债券 I@Z*Nu1L  
bull market 牛市；升市；旺市；多头市场 F%Umau*1  
bull position 长仓 ZQ-`l:G  
bullion broker 金银经纪
2$zq (  
bullion market 金银市场 }9udo,RWu  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 [j]J_S9jJ  
buoy up 上升 tr9Y1vxo{  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 76 Vyhf&7  
buoyant market 市况活跃
[Pwo,L,)  
bursary 助学金；补助金 Po11EZa$a  
business 商业；业务 ) v5n "W  
business address 营业地址 8Gl5)=2  
business association 业务协会 agm5D/H]:  
business bank account 银行营业户口 ;AG s1j  
business concession 特许经营权 D4O5@KfL  
business cycle 商业周期；经济周期；商业循环 w[7.@%^[  
business day 营业日；交易日 _q$LrAT  
business expenses 营业开支；营业费用 ca3BJWY}J  
business for profit 牟利业务 yX.5Y|A<  
business hour 营业时间 PT@e),{~o9  
business income 营业收入 vs])%l%t  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 :Mu8W_  
business of exchange currencies 货币兑换业务 4:eq{n  
business of taking deposits 接受存款业务 \P~rg
~  
business plan 业务计划 ]RXtC*  
business record 业务记录 @23R
joK  
business recovery 业务重整 `Ivw`}L  
business registration application form 商业登记申请表 QB3d7e)8>  
business registration certificate 商业登记证 Ik-E4pxKo  
business registration fee 商业登记费 acYoOW1G  
business registration inspector 商业登记督察 %f_OP$;fc  
business registration number 商业登记号码 R!k<l<9q  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 fJ&<iD)6  
Business Registration Officer 商业登记主任 opcR~tg@r  
business sector 商界 _E1]cbIo  
business sentiment 营商意欲 lc3 S|4  
business taxation 商业课税 O T}Yr9h4  
business turnover 营业额 c."bTq4tJ  
business undertaking 商业经营 MpIw^a3(r  
business-friendly 方便商界；有利营商；利于商界运作 mj~N]cxB  
buy 买入 AJ?}Hel[0  
buy low and sell high 低价买入而高价卖出 @Tfwh /UN  
buy order 买盘 N{V5 D  
buyer's market 买家市场 /pIb@:Y1?  
buyer's price 买价；买方出价 (O_t5<A*X  
buy-in 补进；补仓 n: *_uc^C  
buying rate 买入价；买入汇率