[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 c!n\?lB  
break clause 终止条款；中断条款 [k qx%4q)  
breakdown 分成细目；明细表；分类细帐；分项数字 \D Oqx  
break-even 收支平衡；收支相抵；损益两平 kOi@QLdN  
break-even point 收支平衡点；损益平衡点 I29aj
a  
Bretton Woods Agreement 《布雷顿森林协定》 fX"cQ&  
Bretton Woods System 布雷顿森林制度 Kxs_R#k  
brief fee 诉讼费；承办费 V80BO#Pk  
broad definition of money supply 广义货币供应 'a8{YT4  
broker 经纪 ! * Snx  
brokerage 经纪费；经纪佣金 Ei@w*.3P<  
brokerage charges 经纪费；经纪佣金 S+aXlb  
brokerage house 经纪行 1yHlBeEC  
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〕 T \d
-r#{  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 c8'a<<sj  
broker's firm 经纪行 DL$O274uZ  
broker's representative 经纪代表 9p|;Hh:  
brought to credit 入帐 5cY([4,  
Brussels Stock Exchange 布鲁塞尔证券交易所 X6hm,0[  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 R'M=`33M  
bucketing “对敲”；利用顾客资金买空卖空 tCZ3n  
bucketing offence “对敲”罪行 NF9fPAF%;  
budget 财政预算案；预算 QnHb*4<  
budget booklet 预算案小册 !$}:4}56F  
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〕 V $'~2v{_  
Budget Concluding Speech 《财政预算案总结演词》 fGK=lT$  
budget cycle 财政预算案编制周期 #m %ZW3  
Budget Day 财政预算案发表日 ~MuD`a7#G  
budget debate 财政预算案辩论 Yi?X|
"\`  
budget deficit 财政预算赤字 B{x `^3qR  
budget exercise 财政预算案编制工作 t}$WP&XRG<  
budget guideline 财政预算案准则；财政预算案指引 b8Bf,&:ys  
budget guideline ratio 财政预算案准则比率 (6b*
JQ^^  
budget proposal 财政预算案建议 OFcLh  
budget revenue 财政预算案收入 e+`LtEve0  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 8OV;&Z,x  
Budget Speech 《财政预算案演词》 v2Lx4:dzi  
budget strategy 财政预算策略 VTM*=5|c  
budget surplus 财政预算盈余 zVeQKN
9^Z  
budgetary and cost control 预算与成本管制 : T` Ni  
budgetary criterion 开支预算准则 DjzHEqiH  
budgetary deficit 财政预算赤字 |AgdD  
budgetary guideline 财政预算指引 M`_RkDmy<  
budgetary implication 财政预算的影响 hDPZj#(c  
budgetary innovation 财政预算新措施 F?APDGAN  
budgetary management 财政预算管理 I[P43>F3  
budgetary policy 财政预算政策 W
DrC  
budgetary position 财政预算状况 |r|<cc#  
budgetary strategy 财政预算策略 "#<P--E9  
budgetary system 财政预算制度 [9}D
+k F  
budgeted cost 预算成本 3mmp5 d  
budgeted for surplus 预算盈余 idG}p+(;  
building cost index 建造成本指数 G&2UXr3  
built-in control of the money supply 货币供应的内在调节功能 $-x@P9im  
built-in stabilizer 内在稳定因素；内在稳定措施 NFYo@kX> G  
bulk buying 大宗采购；大批购买 {DP%=4  
bulk transfer 大额股票转名 .k_> BD];  
bull 看好股市者；“好友”；买空投机者 _BC%98:WP  
bull bond 牛债券 `B1r+uTP~  
bull market 牛市；升市；旺市；多头市场 ]x;*Z&  
bull position 长仓 J #ukH`|-  
bullion broker 金银经纪 1$+-?:i C  
bullion market 金银市场 [.ya&E) x  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 |{STk
V]  
buoy up 上升 E2hy%y9Tp  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 
jUtFDw  
buoyant market 市况活跃 "#ctT-g`6  
bursary 助学金；补助金 s2IjZF{  
business 商业；业务 seNJ6p=`  
business address 营业地址 ET2^1X #j  
business association 业务协会 LtJl\m.th  
business bank account 银行营业户口 lMn1e6~K  
business concession 特许经营权 Un~ }M/  
business cycle 商业周期；经济周期；商业循环 .()|0A B&g  
business day 营业日；交易日 =qg;K'M 5  
business expenses 营业开支；营业费用 xAZ-_}'tW  
business for profit 牟利业务 VLL
CdZ%  
business hour 营业时间 w# iezo. 0  
business income 营业收入 c3L)!]kB  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 "A4 .2  
business of exchange currencies 货币兑换业务 N*B
_or  
business of taking deposits 接受存款业务 {/u}  
business plan 业务计划 k Q Sx65  
business record 业务记录 < 2mbR  
business recovery 业务重整 ktEdbALK  
business registration application form 商业登记申请表 t_Q\uo}  
business registration certificate 商业登记证 !e<D2><^  
business registration fee 商业登记费 6g6BE^o\  
business registration inspector 商业登记督察 "ZHA.M]`
 
business registration number 商业登记号码 Kw/7X[|'G  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 oh?@[U  
Business Registration Officer 商业登记主任 be->ofUYgs  
business sector 商界 `!um)4  
business sentiment 营商意欲 zJMm=Mw^  
business taxation 商业课税 aN^x]0P!0  
business turnover 营业额 K{vn[}  
business undertaking 商业经营 8AGP*"gI  
business-friendly 方便商界；有利营商；利于商界运作 lx)Bj6  
buy 买入 '0jjoZ:  
buy low and sell high 低价买入而高价卖出 Zf,9 k".'C  
buy order 买盘 =Z(_lLNmh  
buyer's market 买家市场 4.t72*ML  
buyer's price 买价；买方出价 o<\uH
r3  
buy-in 补进；补仓 SQSPdR+  
buying rate 买入价；买入汇率