[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 metn&  
break clause 终止条款；中断条款 :lB`K>)iB}  
breakdown 分成细目；明细表；分类细帐；分项数字 D;0>-  
break-even 收支平衡；收支相抵；损益两平 RBrb7D{  
break-even point 收支平衡点；损益平衡点 /&Oo)OB;  
Bretton Woods Agreement 《布雷顿森林协定》 O]PM L`  
Bretton Woods System 布雷顿森林制度 Nz2VaZ  
brief fee 诉讼费；承办费 MT~^ wI0a  
broad definition of money supply 广义货币供应 @\?ubF  
broker 经纪 B8Fb$  
brokerage 经纪费；经纪佣金 $\NqD:fgb  
brokerage charges 经纪费；经纪佣金 S=r0tao,!v  
brokerage house 经纪行 %jjPs.  
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〕 0!3. .5==  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 OK80-/ 8HI  
broker's firm 经纪行 'z8FU~oU  
broker's representative 经纪代表 ck{S  
brought to credit 入帐 ej-A=avd  
Brussels Stock Exchange 布鲁塞尔证券交易所 2/4zg  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 RlL]p `g  
bucketing “对敲”；利用顾客资金买空卖空 (SRY(q  
bucketing offence “对敲”罪行 eTp| !T  
budget 财政预算案；预算 Gf"TI:xa  
budget booklet 预算案小册 g&  e 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〕 AaYH(2m-  
Budget Concluding Speech 《财政预算案总结演词》 -fPi HKJ  
budget cycle 财政预算案编制周期 $.Tn\4z&  
Budget Day 财政预算案发表日 k 3m_L-  
budget debate 财政预算案辩论 ?2&= +QaT  
budget deficit 财政预算赤字 wmGcXBHt$  
budget exercise 财政预算案编制工作 XZKlE F?  
budget guideline 财政预算案准则；财政预算案指引
&'>m;W  
budget guideline ratio 财政预算案准则比率 H7tviSTd  
budget proposal 财政预算案建议
zE /l  
budget revenue 财政预算案收入 `Qo37B2  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 #Q!Xz2z2  
Budget Speech 《财政预算案演词》 > mO*.'Gm  
budget strategy 财政预算策略 v>wN O  
budget surplus 财政预算盈余 @??3d9I  
budgetary and cost control 预算与成本管制 v`,!wS  
budgetary criterion 开支预算准则 :*KTpTa  
budgetary deficit 财政预算赤字 I #1~CbR  
budgetary guideline 财政预算指引 E_=F'sP?  
budgetary implication 财政预算的影响 E\!X$  
budgetary innovation 财政预算新措施 9iG&9tB@  
budgetary management 财政预算管理 s0' haU  
budgetary policy 财政预算政策 b$DiDm  
budgetary position 财政预算状况 o>8~rtl  
budgetary strategy 财政预算策略 =T 9h7c R  
budgetary system 财政预算制度 #sc!H4  
budgeted cost 预算成本 P_5aHeiJ  
budgeted for surplus 预算盈余 >Y08/OAI.2  
building cost index 建造成本指数 j_2g*lQ7a  
built-in control of the money supply 货币供应的内在调节功能 X\Bl? F   
built-in stabilizer 内在稳定因素；内在稳定措施 INr1bAe$  
bulk buying 大宗采购；大批购买 'UsR/h5T  
bulk transfer 大额股票转名 XA!a^@<H  
bull 看好股市者；“好友”；买空投机者 Cy?]o?_?  
bull bond 牛债券 SvSO?H!-  
bull market 牛市；升市；旺市；多头市场 i-wRwl4aEF  
bull position 长仓 N] sbI)Z@  
bullion broker 金银经纪 gttsxOgktH  
bullion market 金银市场 +H3~Infr4f  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 UH>~Y N  
buoy up 上升 3tf_\E+mIi  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 k3$'K}=d  
buoyant market 市况活跃 "j_iq"J  
bursary 助学金；补助金 0E26J@jcZ7  
business 商业；业务 i) e6U(H  
business address 营业地址 .5Y{Yme  
business association 业务协会 v<v;ZR)  
business bank account 银行营业户口 yb'
,nGl~  
business concession 特许经营权 J`5+Zngr  
business cycle 商业周期；经济周期；商业循环 @ 3=pFYW)  
business day 营业日；交易日 qkhre3  
business expenses 营业开支；营业费用 Em&3g  
business for profit 牟利业务 AF#:*<Ev  
business hour 营业时间 ~Yd[&vpQ  
business income 营业收入 XDCm
 
Business Manager [Companies Registry] 业务经理〔公司注册处〕 :<P4=P P  
business of exchange currencies 货币兑换业务 Ij(<(y{?Q1  
business of taking deposits 接受存款业务 hn2:@^=f  
business plan 业务计划 t[q2W"#.  
business record 业务记录 z|3v~,  
business recovery 业务重整 @LI;q  
business registration application form 商业登记申请表 z~h?"'  
business registration certificate 商业登记证 #k9&OS?  
business registration fee 商业登记费 :'bZ:J>f  
business registration inspector 商业登记督察 F\N0<o  
business registration number 商业登记号码 E9\"@wu[d  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 ;t+p2i  
Business Registration Officer 商业登记主任 t,%m-dU  
business sector 商界 p?$N[-W6-  
business sentiment 营商意欲 7Y@]o=DIc  
business taxation 商业课税 f0g/`j@Up  
business turnover 营业额 M@es8\&S.  
business undertaking 商业经营 ,mm97I  
business-friendly 方便商界；有利营商；利于商界运作 q,ie)`  
buy 买入 OT\D;Z"__I  
buy low and sell high 低价买入而高价卖出 YA@?L
!F  
buy order 买盘 Xi"9y @  
buyer's market 买家市场 nX:E(9q7c  
buyer's price 买价；买方出价 ]@9W19=P!P  
buy-in 补进；补仓 a&G{3#l  
buying rate 买入价；买入汇率