[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 2 {I(A2  
break clause 终止条款；中断条款 r9vO(m~  
breakdown 分成细目；明细表；分类细帐；分项数字 IE0hC\C}  
break-even 收支平衡；收支相抵；损益两平 u$MXO].Q  
break-even point 收支平衡点；损益平衡点 g.]S5(  
Bretton Woods Agreement 《布雷顿森林协定》 )J>-;EYb8  
Bretton Woods System 布雷顿森林制度 _ @/nc:)H  
brief fee 诉讼费；承办费 u]$e@Vw.  
broad definition of money supply 广义货币供应 "0sk(kT  
broker 经纪 (j%;)PTe+&  
brokerage 经纪费；经纪佣金 +\yQZ{4'@  
brokerage charges 经纪费；经纪佣金 6E))4 lW  
brokerage house 经纪行 sVNM#,  
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〕 C?h}n4\B^?  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 Er!s\(h  
broker's firm 经纪行 `%<^$Ng
;  
broker's representative 经纪代表 tYzpL  
brought to credit 入帐 qi]"`\  
Brussels Stock Exchange 布鲁塞尔证券交易所 ~/R bYvyA  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 8w\ZY>d  
bucketing “对敲”；利用顾客资金买空卖空 |qq7vx  
bucketing offence “对敲”罪行 lWRRB&8  
budget 财政预算案；预算 $OP w$  
budget booklet 预算案小册 )Zbrg~-@  
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+@`Z*B5  
Budget Concluding Speech 《财政预算案总结演词》 nf,u'}psdJ  
budget cycle 财政预算案编制周期 ?Mj@;O9>'  
Budget Day 财政预算案发表日 6)#=@i` \  
budget debate 财政预算案辩论 C#tY};
t  
budget deficit 财政预算赤字 1c19$KHu  
budget exercise 财政预算案编制工作 0)HZ5^J  
budget guideline 财政预算案准则；财政预算案指引 ELgq#z  
budget guideline ratio 财政预算案准则比率 tGVC"a  
budget proposal 财政预算案建议 vNIQ1x5Za  
budget revenue 财政预算案收入 T*bBw  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 )W 0z  
Budget Speech 《财政预算案演词》 gu|cQ2xV  
budget strategy 财政预算策略 6_a~ 4_#  
budget surplus 财政预算盈余 &Z%|H>+;T  
budgetary and cost control 预算与成本管制 '^ob3N/Y [  
budgetary criterion 开支预算准则 LmjzH@3  
budgetary deficit 财政预算赤字 G5hh$Nmpi  
budgetary guideline 财政预算指引 Re]7G.y  
budgetary implication 财政预算的影响 
h
$U(1B  
budgetary innovation 财政预算新措施 UR'P,  
budgetary management 财政预算管理 F\BD7W  
budgetary policy 财政预算政策 yRtxh_wr9  
budgetary position 财政预算状况 7>$&CWI  
budgetary strategy 财政预算策略 t{g7 :A  
budgetary system 财政预算制度 7 yp}  
budgeted cost 预算成本 eUZvJTE  
budgeted for surplus 预算盈余 b.lK0 Xo  
building cost index 建造成本指数 tv\_& ({  
built-in control of the money supply 货币供应的内在调节功能 N[j*Q 8X_  
built-in stabilizer 内在稳定因素；内在稳定措施 R\ZyS )~l  
bulk buying 大宗采购；大批购买 *)0-N!N#)  
bulk transfer 大额股票转名 %DIZgPd\  
bull 看好股市者；“好友”；买空投机者 [W
,}&  
bull bond 牛债券 a
PH6
R<G  
bull market 牛市；升市；旺市；多头市场 sUTfY|<7|  
bull position 长仓 M_Z(+k{Gy  
bullion broker 金银经纪 DD^iEh
G  
bullion market 金银市场 v#`7,::  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 K'u66%wAL  
buoy up 上升 us$=)m~v+  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 (sN;B)  
buoyant market 市况活跃 P(Wr[lH\y  
bursary 助学金；补助金 %5rC`9^  
business 商业；业务 R8n/QCeY{  
business address 营业地址 hY[Vs5v  
business association 业务协会 H
COE'24I  
business bank account 银行营业户口 ZT1IN6;8W  
business concession 特许经营权 LqcHsUFj  
business cycle 商业周期；经济周期；商业循环 $C
P_oEb  
business day 营业日；交易日 x!^u$5c  
business expenses 营业开支；营业费用 Udl8?EVSz  
business for profit 牟利业务 BELx
aV,  
business hour 营业时间 #24eogo~  
business income 营业收入 9n!IdqKN  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 \$[; d:9j  
business of exchange currencies 货币兑换业务 lq*{2M{[  
business of taking deposits 接受存款业务 MzX4/*ba  
business plan 业务计划 a
i@hQJ*  
business record 业务记录 ,d~6LXr<fM  
business recovery 业务重整 {ZR>`'^:  
business registration application form 商业登记申请表 vzPuk|q3  
business registration certificate 商业登记证 ON q=bI*  
business registration fee 商业登记费 HI%#S&d  
business registration inspector 商业登记督察 |xX>AMZc)D  
business registration number 商业登记号码 ,bnrVa(I  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 %K7wScz7  
Business Registration Officer 商业登记主任 1?hx/02  
business sector 商界 f zsD  
business sentiment 营商意欲 ZCuLgCP?Z  
business taxation 商业课税 4y|%Oj  
business turnover 营业额 ocDAg<wo  
business undertaking 商业经营 MF]EX  
business-friendly 方便商界；有利营商；利于商界运作 F!pgec%]'  
buy 买入 8DO3L "  
buy low and sell high 低价买入而高价卖出 [Z$E^QAP  
buy order 买盘 l0GsY.~,  
buyer's market 买家市场 hH])0C  
buyer's price 买价；买方出价 O=2SDuBZ  
buy-in 补进；补仓 j8|N;;MN  
buying rate 买入价；买入汇率