[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 6jO*rseC  
break clause 终止条款；中断条款 );@@>~  
breakdown 分成细目；明细表；分类细帐；分项数字 @R9  
break-even 收支平衡；收支相抵；损益两平 J3}^\k=p"  
break-even point 收支平衡点；损益平衡点  / e!/  
Bretton Woods Agreement 《布雷顿森林协定》 rM
2?"  
Bretton Woods System 布雷顿森林制度 G$xuHHZ'  
brief fee 诉讼费；承办费 EJNj.c-#  
broad definition of money supply 广义货币供应 Km'd=B>Jy  
broker 经纪 |U8;25Y  
brokerage 经纪费；经纪佣金 X6N^<Z$  
brokerage charges 经纪费；经纪佣金 %Jq(,u  
brokerage house 经纪行 KJ.ra\ 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〕 AA^3P?iD  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 q@8Rlc&  
broker's firm 经纪行 ad&Mk^p  
broker's representative 经纪代表 ~g;(`g  
brought to credit 入帐 b,#cc>76\  
Brussels Stock Exchange 布鲁塞尔证券交易所 )tz8(S  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》  i/y+kL  
bucketing “对敲”；利用顾客资金买空卖空 <T+Pw7X   
bucketing offence “对敲”罪行 E"x 2jP  
budget 财政预算案；预算 +VAfT\G2  
budget booklet 预算案小册 R =mawmQ2  
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〕 c_kxjzA#  
Budget Concluding Speech 《财政预算案总结演词》 Y=vA;BE]R  
budget cycle 财政预算案编制周期 Z@t).$  
Budget Day 财政预算案发表日 tJ&S&[}  
budget debate 财政预算案辩论 Zdr +{-  
budget deficit 财政预算赤字 [A yq%MA  
budget exercise 财政预算案编制工作 h}g _;k5R  
budget guideline 财政预算案准则；财政预算案指引 ?F(t`0=  
budget guideline ratio 财政预算案准则比率 dGQy=T:  
budget proposal 财政预算案建议 4TGg`$e;  
budget revenue 财政预算案收入 V.1sb pI  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 wAVO%8u  
Budget Speech 《财政预算案演词》 pE^LQi  
budget strategy 财政预算策略 5u~Ik c~  
budget surplus 财政预算盈余 t1n'
Ecm(  
budgetary and cost control 预算与成本管制 "P&|e|7  
budgetary criterion 开支预算准则 x1|5q/I  
budgetary deficit 财政预算赤字 ~.VWrHC  
budgetary guideline 财政预算指引 =uKK{\+|Y  
budgetary implication 财政预算的影响 6$%]p1"!K  
budgetary innovation 财政预算新措施 SXwgn >  
budgetary management 财政预算管理 bpzB}nEp  
budgetary policy 财政预算政策 K%2,z3ps  
budgetary position 财政预算状况 dn:g_!]p  
budgetary strategy 财政预算策略 v\n!Li H  
budgetary system 财政预算制度 IW$&V``v  
budgeted cost 预算成本 h:
a5FK@  
budgeted for surplus 预算盈余 9/~m837x  
building cost index 建造成本指数 nDMNaMYb  
built-in control of the money supply 货币供应的内在调节功能 fR_)e:  
built-in stabilizer 内在稳定因素；内在稳定措施 zc*qmb  
bulk buying 大宗采购；大批购买 lU:z>gC  
bulk transfer 大额股票转名 *yiJw\DRN  
bull 看好股市者；“好友”；买空投机者 m&Ms[X  
bull bond 牛债券 lBD{)Va  
bull market 牛市；升市；旺市；多头市场 eq(|%]a=  
bull position 长仓 PcM:0(,G  
bullion broker 金银经纪 j<8_SD=,  
bullion market 金银市场 '?_I-=" Mr  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 44kY[jhf  
buoy up 上升 : b $ M  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 ;Zw!  
buoyant market 市况活跃 ?r k3oa-  
bursary 助学金；补助金 9} eIidwK  
business 商业；业务 :M1+[FT  
business address 营业地址 j9y,UT  
business association 业务协会 y;;^o6Gnw  
business bank account 银行营业户口 hy W4=   
business concession 特许经营权 g#Zb} ^  
business cycle 商业周期；经济周期；商业循环 i*.Z~$  
business day 营业日；交易日 8%arA"#S  
business expenses 营业开支；营业费用 rouD"cy  
business for profit 牟利业务 T_5 E  
business hour 营业时间 QTcngv[  
business income 营业收入 o'>jO.|  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 Vn=J$Uv0  
business of exchange currencies 货币兑换业务 4)/tCv  
business of taking deposits 接受存款业务 14s+&  
business plan 业务计划 (0Hhn2JA  
business record 业务记录 F]M3/M  
business recovery 业务重整 SY>N-fW\H:  
business registration application form 商业登记申请表 T/-PSfbkj  
business registration certificate 商业登记证 .zBSjh_=H  
business registration fee 商业登记费 1?E\2t&K  
business registration inspector 商业登记督察 B 8C3LP}?  
business registration number 商业登记号码 6&.[:IHw  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 }..}]J;To  
Business Registration Officer 商业登记主任 JeWW~y`e?{  
business sector 商界 5C#&vYnq  
business sentiment 营商意欲 9
I]*T  
business taxation 商业课税 T{?!sB3  
business turnover 营业额 "N7C7`izc  
business undertaking 商业经营 e] **Z,Z  
business-friendly 方便商界；有利营商；利于商界运作 Q1buuF#CU&  
buy 买入 CDU^X$Q  
buy low and sell high 低价买入而高价卖出 yK{;72  
buy order 买盘 0ZkA.p  
buyer's market 买家市场 &NHIX(b6  
buyer's price 买价；买方出价 P/M*XUG.  
buy-in 补进；补仓 lq.AQ  
buying rate 买入价；买入汇率