[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 FrgW7`s[A  
break clause 终止条款；中断条款 <ur KIu  
breakdown 分成细目；明细表；分类细帐；分项数字 >oVc5}  
break-even 收支平衡；收支相抵；损益两平 >|v=Ba6R0  
break-even point 收支平衡点；损益平衡点 l0eANB%Y=@  
Bretton Woods Agreement 《布雷顿森林协定》 jB*9 !xrd,  
Bretton Woods System 布雷顿森林制度 zfM<x,XdY  
brief fee 诉讼费；承办费 |3s.;wK  
broad definition of money supply 广义货币供应 cjCE3V9X  
broker 经纪 7~nIaT  
brokerage 经纪费；经纪佣金 9m%7
dsv  
brokerage charges 经纪费；经纪佣金 #k"1wSx16  
brokerage house 经纪行 L+v8E/W  
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〕 71K\.[ =-  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 L#@l(8.  
broker's firm 经纪行 P}ehNt*($  
broker's representative 经纪代表 HY*l4QK  
brought to credit 入帐 >:3xi{  
Brussels Stock Exchange 布鲁塞尔证券交易所 p=:7 atE  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 \DG( 8l  
bucketing “对敲”；利用顾客资金买空卖空 bx+(.F  
bucketing offence “对敲”罪行 ~D
a >{zHt  
budget 财政预算案；预算 [d!Af4  
budget booklet 预算案小册 -0=}|$H.  
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〕 rU/-Wq`B  
Budget Concluding Speech 《财政预算案总结演词》 E#yCcC!wMY  
budget cycle 财政预算案编制周期 z'5;f;  
Budget Day 财政预算案发表日 $K=K?BV[  
budget debate 财政预算案辩论 u.ULS3`C/X  
budget deficit 财政预算赤字 ui s:\Uc  
budget exercise 财政预算案编制工作 'DaNR`9  
budget guideline 财政预算案准则；财政预算案指引 ?7r
mw y\  
budget guideline ratio 财政预算案准则比率 GM34-GH+  
budget proposal 财政预算案建议 9+WY@du+  
budget revenue 财政预算案收入 8cYuzt]..  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 KUl Zk^a  
Budget Speech 《财政预算案演词》 Mq rt-VPh  
budget strategy 财政预算策略 h$#4ebp  
budget surplus 财政预算盈余 A"P\4  
budgetary and cost control 预算与成本管制 &4ug

3  
budgetary criterion 开支预算准则 T>
AI 0R3  
budgetary deficit 财政预算赤字 *so6]+)cU  
budgetary guideline 财政预算指引 O3slabE#
 
budgetary implication 财政预算的影响 DzX6U[=  
budgetary innovation 财政预算新措施 e#76h;  
budgetary management 财政预算管理 aufcd57   
budgetary policy 财政预算政策 g7E`;&f  
budgetary position 财政预算状况 LH?gJ8`  
budgetary strategy 财政预算策略 ;ph +ZV  
budgetary system 财政预算制度 ^*$WZMMJ1  
budgeted cost 预算成本 #R"9)vHp  
budgeted for surplus 预算盈余 I(iGs I  
building cost index 建造成本指数  RU3_Fso  
built-in control of the money supply 货币供应的内在调节功能 baO&n  
built-in stabilizer 内在稳定因素；内在稳定措施 "9MX,}X*  
bulk buying 大宗采购；大批购买 BMtYM{S6  
bulk transfer 大额股票转名 )[^:]}%r
 
bull 看好股市者；“好友”；买空投机者 (o6A?37i  
bull bond 牛债券 RPScP  
bull market 牛市；升市；旺市；多头市场 |r<.R>  
bull position 长仓 P~b%;*m}8  
bullion broker 金银经纪 a8lo!e9q  
bullion market 金银市场 93zlfLS0  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 +ik N) D  
buoy up 上升 l:kE^=6  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 qqO10~Xc  
buoyant market 市况活跃 {<Xo,U7y  
bursary 助学金；补助金 !'
6J;Fb#  
business 商业；业务 2_ZHJ,r   
business address 营业地址 %oSfL;W7  
business association 业务协会 Q xj|lr  
business bank account 银行营业户口
u:{. Hn`  
business concession 特许经营权 ] BP^.N=  
business cycle 商业周期；经济周期；商业循环 l")o!N?  
business day 营业日；交易日 `qYc#_ELv  
business expenses 营业开支；营业费用 +@<^i?ale  
business for profit 牟利业务 $y xIE}  
business hour 营业时间 n=#[Mi $Y  
business income 营业收入 fu7[8R"{  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 MZhJ,km)  
business of exchange currencies 货币兑换业务 @Z1?t%1  
business of taking deposits 接受存款业务 G1n>@Y'j''  
business plan 业务计划 |~T+f&   
business record 业务记录 #!F8n`C-  
business recovery 业务重整 ' m#Ymp  
business registration application form 商业登记申请表 'KW+Rr~tZn  
business registration certificate 商业登记证 N]<~NG:6b  
business registration fee 商业登记费 )Lv6vnT>  
business registration inspector 商业登记督察
z<C~DH  
business registration number 商业登记号码 8)2u@sx%  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 "p_[A  
Business Registration Officer 商业登记主任 nG(|7x   
business sector 商界 7zOvoQ}  
business sentiment 营商意欲 b "AHw?5F  
business taxation 商业课税 ROI$;B(  
business turnover 营业额 K`AW?p^$Y  
business undertaking 商业经营 qg Y(S}V  
business-friendly 方便商界；有利营商；利于商界运作 :Q%yW
%St$  
buy 买入 XQ?)  
buy low and sell high 低价买入而高价卖出 H6+st`{  
buy order 买盘 r%?}5"*  
buyer's market 买家市场 9"l%tq_  
buyer's price 买价；买方出价 s t3]Yy  
buy-in 补进；补仓 ~NJLS-  
buying rate 买入价；买入汇率