[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 _QkU ,[E  
break clause 终止条款；中断条款 HC+ (FymV  
breakdown 分成细目；明细表；分类细帐；分项数字 3sHC1+  
break-even 收支平衡；收支相抵；损益两平 0ot=BlMu  
break-even point 收支平衡点；损益平衡点 =DGaK0n  
Bretton Woods Agreement 《布雷顿森林协定》 g6;O)b  
Bretton Woods System 布雷顿森林制度 @_h/%>0  
brief fee 诉讼费；承办费 ]e7D""  
broad definition of money supply 广义货币供应 %~ZOQ%c1  
broker 经纪 @fPiGu`L  
brokerage 经纪费；经纪佣金 I`p44}D3  
brokerage charges 经纪费；经纪佣金 m9.QGX\]  
brokerage house 经纪行 V?0|#=_mE  
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〕 i!ejK6Q  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 e8--qV#<  
broker's firm 经纪行 c]t=#  
broker's representative 经纪代表 aG`G$3_wx  
brought to credit 入帐 WVf;uob{  
Brussels Stock Exchange 布鲁塞尔证券交易所 ATPc ~f  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 \E]s]ft;+  
bucketing “对敲”；利用顾客资金买空卖空 ZWh:&e(  
bucketing offence “对敲”罪行 Zb<DgJ=3  
budget 财政预算案；预算 c3g\*)Jz"F  
budget booklet 预算案小册 \7jcZ~FBX%  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 {SCwi;m  
Budget Concluding Speech 《财政预算案总结演词》 52{jq18&  
budget cycle 财政预算案编制周期 ){L`hQ*=w  
Budget Day 财政预算案发表日 htkn#s~=  
budget debate 财政预算案辩论 `cMa Fc-y/  
budget deficit 财政预算赤字 8{epy  
budget exercise 财政预算案编制工作 f\2'/g}6a  
budget guideline 财政预算案准则；财政预算案指引 gV$Lfkz  
budget guideline ratio 财政预算案准则比率 "otP^X.  
budget proposal 财政预算案建议 k0
{Mq<V*%  
budget revenue 财政预算案收入 'FO^VJ;ha  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 - 8#Of)W  
Budget Speech 《财政预算案演词》 Y]^[|e8   
budget strategy 财政预算策略 +Y'(,J  
budget surplus 财政预算盈余 L#m1
!+J  
budgetary and cost control 预算与成本管制 0waQw7 E  
budgetary criterion 开支预算准则 h9 [ov)  
budgetary deficit 财政预算赤字 ){5$8  
budgetary guideline 财政预算指引 RVlC8uJ;P  
budgetary implication 财政预算的影响 W29@`93  
budgetary innovation 财政预算新措施 zl4Iq+5~6Q  
budgetary management 财政预算管理 drNfFx2  
budgetary policy 财政预算政策 f.,S-1D]h  
budgetary position 财政预算状况 ppmDmi~X  
budgetary strategy 财政预算策略 (VU: &.  
budgetary system 财政预算制度 "qMd%RP  
budgeted cost 预算成本 l2X'4_d  
budgeted for surplus 预算盈余 87r#;ND  
building cost index 建造成本指数 7K%Ac  
built-in control of the money supply 货币供应的内在调节功能 &5~bJ]P  
built-in stabilizer 内在稳定因素；内在稳定措施 -YJ7ne]  
bulk buying 大宗采购；大批购买 Z  r  
bulk transfer 大额股票转名 O qHD=D[  
bull 看好股市者；“好友”；买空投机者 #e{l:!uS\  
bull bond 牛债券 "N D1$
l  
bull market 牛市；升市；旺市；多头市场 bTb|@  
bull position 长仓 &,3.V+Sz  
bullion broker 金银经纪 6- s/ \  
bullion market 金银市场 xCiY jl$  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 eM*@ }3  
buoy up 上升 e#<%`\qH  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 ;[uJ~7e3  
buoyant market 市况活跃 j2k,)MHu!x  
bursary 助学金；补助金 _ ?xORzO  
business 商业；业务 @'7'3+ c  
business address 营业地址 EO:i+e]=  
business association 业务协会 *)T},|Gc  
business bank account 银行营业户口 sJw#^l  
business concession 特许经营权 ZdY:I;)s  
business cycle 商业周期；经济周期；商业循环 roVG S{4T\  
business day 营业日；交易日 pbl;n|  
business expenses 营业开支；营业费用 :-69 ,e  
business for profit 牟利业务 (w6024~  
business hour 营业时间 LS?3 >1g  
business income 营业收入 )xo IH{
 
Business Manager [Companies Registry] 业务经理〔公司注册处〕 VNp[J'a>VZ  
business of exchange currencies 货币兑换业务 "6FZX~]s!  
business of taking deposits 接受存款业务 SdeKRZ{o  
business plan 业务计划 1 \$xq9  
business record 业务记录 zw_Xh~4"b  
business recovery 业务重整 [K9l>O  
business registration application form 商业登记申请表 `!K(P- yB?  
business registration certificate 商业登记证 l*e*jA_>:7  
business registration fee 商业登记费 e)zE*9  
business registration inspector 商业登记督察 |p-, B>p!  
business registration number 商业登记号码 v8I&~_b   
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 pi7W8y  
Business Registration Officer 商业登记主任 L 1H!o!*  
business sector 商界 H"=%|/1M0  
business sentiment 营商意欲 |~Z.l  
business taxation 商业课税 @aAB#,  
business turnover 营业额 h-].?X,]Q  
business undertaking 商业经营 ;xS@-</:  
business-friendly 方便商界；有利营商；利于商界运作 y U =) g  
buy 买入 +? E~F  
buy low and sell high 低价买入而高价卖出 Y[R veF  
buy order 买盘 6c$ so  
buyer's market 买家市场 )+OI}  
buyer's price 买价；买方出价 &5h{XSv  
buy-in 补进；补仓 I}q
2)@  
buying rate 买入价；买入汇率