[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 iZUz6  
break clause 终止条款；中断条款 Q pc^qP^-  
breakdown 分成细目；明细表；分类细帐；分项数字 FT <*  
break-even 收支平衡；收支相抵；损益两平 Gz5@1CF  
break-even point 收支平衡点；损益平衡点 f#Oz("d  
Bretton Woods Agreement 《布雷顿森林协定》 x] +KO)I  
Bretton Woods System 布雷顿森林制度 @O0vh$3t0  
brief fee 诉讼费；承办费 UT7lj wT  
broad definition of money supply 广义货币供应 19{?w6G<k  
broker 经纪 [Et\~'2w8=  
brokerage 经纪费；经纪佣金 qa`(,iN  
brokerage charges 经纪费；经纪佣金 ;9 n8on\  
brokerage house 经纪行 n ZZQxV,  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 moI<b\G@  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 lc(iy:
z@  
broker's firm 经纪行 8/$iCW  
broker's representative 经纪代表 a2_IF,p*?  
brought to credit 入帐 M@[gT?mv1  
Brussels Stock Exchange 布鲁塞尔证券交易所 PCnJ2  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 \iSBLU  
bucketing “对敲”；利用顾客资金买空卖空 .Tqvy)'  
bucketing offence “对敲”罪行 SLA~F?t  
budget 财政预算案；预算 _\[JMhd}  
budget booklet 预算案小册 '=Y~Ir+  
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〕 "$;
:dfrU  
Budget Concluding Speech 《财政预算案总结演词》 TmAb! Y|F  
budget cycle 财政预算案编制周期 V)jhyCL  
Budget Day 财政预算案发表日 -^Va]Lk  
budget debate 财政预算案辩论 1Nu`@)D0  
budget deficit 财政预算赤字 \)kAhKtG  
budget exercise 财政预算案编制工作 Px&Mi:4tG  
budget guideline 财政预算案准则；财政预算案指引 b>._ r
&.  
budget guideline ratio 财政预算案准则比率 I _G;;GF  
budget proposal 财政预算案建议 ]J]p:Y>NL  
budget revenue 财政预算案收入 LB+=?Mz V  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 w ~?eX/;  
Budget Speech 《财政预算案演词》 +mv%z3"j;  
budget strategy 财政预算策略 d/QM   
budget surplus 财政预算盈余 ,IATJ s$E  
budgetary and cost control 预算与成本管制 TBYL~QQD\C  
budgetary criterion 开支预算准则 6RodnQ  
budgetary deficit 财政预算赤字 D|#(zjl@  
budgetary guideline 财政预算指引 ]>T/Gl1  
budgetary implication 财政预算的影响 _Hj,;Z  
budgetary innovation 财政预算新措施 x"De 9SB  
budgetary management 财政预算管理 9DE)5/c`v  
budgetary policy 财政预算政策 #TF  
budgetary position 财政预算状况 E zUjt)wF  
budgetary strategy 财政预算策略 $ayD55W4  
budgetary system 财政预算制度 7^X_tQf  
budgeted cost 预算成本 "!?Ya{  
budgeted for surplus 预算盈余 '2oBi6|X  
building cost index 建造成本指数 jK1! \j  
built-in control of the money supply 货币供应的内在调节功能 {u3u%^E;R  
built-in stabilizer 内在稳定因素；内在稳定措施 4` ]1W,t  
bulk buying 大宗采购；大批购买
mq9 &To!  
bulk transfer 大额股票转名 j`l K}  
bull 看好股市者；“好友”；买空投机者 Z] }@#/ n  
bull bond 牛债券 >@
iV!!  
bull market 牛市；升市；旺市；多头市场 HEN9D/O=  
bull position 长仓 OPjh"Hv  
bullion broker 金银经纪 1!#ZEI C  
bullion market 金银市场 d<e.`dhc  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 `rQl{$9IC  
buoy up 上升 }$U6lh/Ep  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 XE\bZc  
buoyant market 市况活跃 <{uIB;P  
bursary 助学金；补助金 Mq$=zsj  
business 商业；业务 5o#8DIal  
business address 营业地址 (^\i(cfu6Q  
business association 业务协会 HrxEC)V6#  
business bank account 银行营业户口 w+H=Xh4t  
business concession 特许经营权 `#U6`[[  
business cycle 商业周期；经济周期；商业循环 Pp!W$C:  
business day 营业日；交易日 9hU@VPB~  
business expenses 营业开支；营业费用 1XRVbQt  
business for profit 牟利业务 1qF.0  
business hour 营业时间 wS4wED&a  
business income 营业收入 |{Q,,<C  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 ^;bkU|(`6  
business of exchange currencies 货币兑换业务 SYx)!n6U  
business of taking deposits 接受存款业务 \ 3N#%  
business plan 业务计划
.EQFHStr  
business record 业务记录 o 8U2vMH  
business recovery 业务重整 ;k]pq4E  
business registration application form 商业登记申请表 #$E vybETx  
business registration certificate 商业登记证 m\=u/Zip  
business registration fee 商业登记费 +/
tD$  
business registration inspector 商业登记督察 9mZ1 a6,x  
business registration number 商业登记号码 HL]?CWtGP  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 I%`2RXBt3^  
Business Registration Officer 商业登记主任 i`;
I"oY4  
business sector 商界 lvlH5Fc  
business sentiment 营商意欲 7 &Aakl  
business taxation 商业课税 ptcU_*Gd  
business turnover 营业额 RZjR d   
business undertaking 商业经营 q[lqEc  
business-friendly 方便商界；有利营商；利于商界运作 O
oNAW<  
buy 买入 +FR"Gt$g  
buy low and sell high 低价买入而高价卖出 }{"\"Bn_  
buy order 买盘 .wywO|  
buyer's market 买家市场 kcb'`<B  
buyer's price 买价；买方出价 qMkP/BjV  
buy-in 补进；补仓 l{4\Wn Va  
buying rate 买入价；买入汇率