[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 lF)k4 +M  
break clause 终止条款；中断条款 >C}KSyV;  
breakdown 分成细目；明细表；分类细帐；分项数字 LO)p2[5#R  
break-even 收支平衡；收支相抵；损益两平 d 2z!i^:  
break-even point 收支平衡点；损益平衡点 -p f9Wk  
Bretton Woods Agreement 《布雷顿森林协定》 kTo{W]9]  
Bretton Woods System 布雷顿森林制度 ]wV_xZ)l^A  
brief fee 诉讼费；承办费 +}NQ|y V  
broad definition of money supply 广义货币供应 QVWUm!  
broker 经纪 [k7 ;^A5/  
brokerage 经纪费；经纪佣金 wQ\bGBks  
brokerage charges 经纪费；经纪佣金 W+
aW2  
brokerage house 经纪行
>@q4Uez  
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〕 Z+Pp d=||,  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 uar[D|DcD"  
broker's firm 经纪行 T0K*!j}O  
broker's representative 经纪代表 _&PF(/w  
brought to credit 入帐 zc!q a"4yM  
Brussels Stock Exchange 布鲁塞尔证券交易所 rqhRrG{L|&  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 ~lH2#u>g  
bucketing “对敲”；利用顾客资金买空卖空 p\r V6+  
bucketing offence “对敲”罪行 BDPF>lPf<  
budget 财政预算案；预算 x$6FvgP(  
budget booklet 预算案小册 _"- ,ia[D  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 / 2h
6  
Budget Concluding Speech 《财政预算案总结演词》 )!d_Td\-  
budget cycle 财政预算案编制周期 G/V0Yn""  
Budget Day 财政预算案发表日 r+}<]?aT>-  
budget debate 财政预算案辩论 tMr$N[@r  
budget deficit 财政预算赤字 NucLf6  
budget exercise 财政预算案编制工作 6 ('xIE(R  
budget guideline 财政预算案准则；财政预算案指引 G3de<?K.[V  
budget guideline ratio 财政预算案准则比率 AI3\
eH+  
budget proposal 财政预算案建议 TV(%e4U=  
budget revenue 财政预算案收入 420cbD3a  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 UUxP4  
Budget Speech 《财政预算案演词》 0ZtH  
budget strategy 财政预算策略 Ms=11C  
budget surplus 财政预算盈余 o^<W3Z  
budgetary and cost control 预算与成本管制 10$:^  
budgetary criterion 开支预算准则 =B ts  
budgetary deficit 财政预算赤字 K?,`gCN}v  
budgetary guideline 财政预算指引 ?/24-n  
budgetary implication 财政预算的影响 #oEq)Vq>g|  
budgetary innovation 财政预算新措施 T$s)aM  
budgetary management 财政预算管理 V-zF'KI[  
budgetary policy 财政预算政策 r }Nq"s<  
budgetary position 财政预算状况 ]C$$Cx)Ex  
budgetary strategy 财政预算策略 8YkCTJfBGu  
budgetary system 财政预算制度 W vWZzlw  
budgeted cost 预算成本 No(S#,vJ;  
budgeted for surplus 预算盈余 d4A3DTW  
building cost index 建造成本指数 kud2O>>  
built-in control of the money supply 货币供应的内在调节功能 $lf\1)B~*  
built-in stabilizer 内在稳定因素；内在稳定措施 Q?-uJ1J  
bulk buying 大宗采购；大批购买 8:}$L) [V  
bulk transfer 大额股票转名 .;NoKO7)  
bull 看好股市者；“好友”；买空投机者 dhI+_z   
bull bond 牛债券 @RLlkWGc  
bull market 牛市；升市；旺市；多头市场 R5'_il  
bull position 长仓 Oa-~}hN  
bullion broker 金银经纪 {aWfD XB1  
bullion market 金银市场 O]\ eMM&  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 Z n]e2  
buoy up 上升 a|@1RH>7H  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 WvHy}1W  
buoyant market 市况活跃  `/eh  
bursary 助学金；补助金 W^dRA xVX  
business 商业；业务 pt8#cU
\  
business address 营业地址 ]=m0@JTbG  
business association 业务协会 }#9 |au`  
business bank account 银行营业户口 nokMS  
business concession 特许经营权 b;t b&o  
business cycle 商业周期；经济周期；商业循环 ?1lx8+  
business day 营业日；交易日 v$bR&bCT  
business expenses 营业开支；营业费用 d,%@*v]S  
business for profit 牟利业务 w}Xy ;0c  
business hour 营业时间 UQ)7uYQ5  
business income 营业收入 ?iNihE  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 _c6 zzGtH  
business of exchange currencies 货币兑换业务 SLI358]$<  
business of taking deposits 接受存款业务 (1?k_!)T  
business plan 业务计划 p?eQ N Y  
business record 业务记录 S:xG:[N@  
business recovery 业务重整 %'<m[wf^ o  
business registration application form 商业登记申请表 D_Cd^;b  
business registration certificate 商业登记证 px.] m-  
business registration fee 商业登记费 qAR}D~t  
business registration inspector 商业登记督察 K6z-brvw"  
business registration number 商业登记号码 Y%]&h#F  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 p4I6oS`/.  
Business Registration Officer 商业登记主任 i C\t@BVS  
business sector 商界 ?kM53zbT#  
business sentiment 营商意欲 DSx D531[A  
business taxation 商业课税 SZ"^>}zl=  
business turnover 营业额 fIc ra  
business undertaking 商业经营 f=* xdOB3  
business-friendly 方便商界；有利营商；利于商界运作 >l|dLyiae  
buy 买入 0i65.4sK  
buy low and sell high 低价买入而高价卖出 B=J/HiwV)  
buy order 买盘 OL)M`eVQ'  
buyer's market 买家市场 [:\8Ug8  
buyer's price 买价；买方出价 L~xzfO  
buy-in 补进；补仓 7q,M2v;  
buying rate 买入价；买入汇率