[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 8]A`WDO3  
break clause 终止条款；中断条款 Sz0CP1WB  
breakdown 分成细目；明细表；分类细帐；分项数字 ,7^,\ ,-m  
break-even 收支平衡；收支相抵；损益两平 :M\3.7q  
break-even point 收支平衡点；损益平衡点 VN >X/  
Bretton Woods Agreement 《布雷顿森林协定》 ;2Za]%'  
Bretton Woods System 布雷顿森林制度 Ir$:e*E>  
brief fee 诉讼费；承办费 &)F#cVB  
broad definition of money supply 广义货币供应 !--A"  
broker 经纪 [8rl{~9E  
brokerage 经纪费；经纪佣金 F:cenIaBF  
brokerage charges 经纪费；经纪佣金 \"=b8x  
brokerage house 经纪行 0RkiD8U5  
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〕 V"W)u#4,  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 KO&oT#S  
broker's firm 经纪行 ?vocI  
broker's representative 经纪代表 3vRBK?Q.y  
brought to credit 入帐 "V:E BR  
Brussels Stock Exchange 布鲁塞尔证券交易所 |s{[<;  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 nI<Ab_EB  
bucketing “对敲”；利用顾客资金买空卖空 tN&_f==e  
bucketing offence “对敲”罪行 RtScv  
budget 财政预算案；预算 c@)}zcw*  
budget booklet 预算案小册 ALl0(<u67  
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〕 tjt#2i8/  
Budget Concluding Speech 《财政预算案总结演词》 }8?1)l  
budget cycle 财政预算案编制周期 O K2|/y  
Budget Day 财政预算案发表日 ?%wM8
?  
budget debate 财政预算案辩论 )+v'@]r  
budget deficit 财政预算赤字 TptXH?  
budget exercise 财政预算案编制工作 +i6XCN1=  
budget guideline 财政预算案准则；财政预算案指引 "|%'/p  
budget guideline ratio 财政预算案准则比率 ~JSa]6:_+  
budget proposal 财政预算案建议  mIkc+X  
budget revenue 财政预算案收入 4KT-U6zNx  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 '(&,i/O  
Budget Speech 《财政预算案演词》 Ilv
_.  
budget strategy 财政预算策略 <s(<ax30  
budget surplus 财政预算盈余 B4ky%gF4  
budgetary and cost control 预算与成本管制 n;0x\Q|S  
budgetary criterion 开支预算准则 .80L>0  
budgetary deficit 财政预算赤字 zx=AT
 
budgetary guideline 财政预算指引 @Sd l~'"  
budgetary implication 财政预算的影响 b8TwV_&|X  
budgetary innovation 财政预算新措施 ey! {  
budgetary management 财政预算管理 u<a =TPAU  
budgetary policy 财政预算政策 xH/Pw?^  
budgetary position 财政预算状况 u|uPvbM  
budgetary strategy 财政预算策略 HT6+OK(~dJ  
budgetary system 财政预算制度 iJem9XXb  
budgeted cost 预算成本 q+}
Er*r  
budgeted for surplus 预算盈余 kKil]L  
building cost index 建造成本指数 `o,D[Jd  
built-in control of the money supply 货币供应的内在调节功能 A3c&V T6Q  
built-in stabilizer 内在稳定因素；内在稳定措施 kr6^6
I.  
bulk buying 大宗采购；大批购买 Y
MTB4|{  
bulk transfer 大额股票转名 Q2 @Ugt$  
bull 看好股市者；“好友”；买空投机者 (b4;c=<[{  
bull bond 牛债券 7l|D!`BS  
bull market 牛市；升市；旺市；多头市场 {rWFgn4Li  
bull position 长仓 #E#.`/4  
bullion broker 金银经纪 >Pw ZHY  
bullion market 金银市场 [
Csv/  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 +\@WO
s  
buoy up 上升 S wVdo|%.?  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 RmcQGQ
 
buoyant market 市况活跃 kEpCF:@A  
bursary 助学金；补助金  f]JLFg7  
business 商业；业务 K3($
,aB}  
business address 营业地址 a0=5G>G9c  
business association 业务协会 T{Rhn V1  
business bank account 银行营业户口 Lr}>Md  
business concession 特许经营权 yqKERdm  
business cycle 商业周期；经济周期；商业循环 H&3i[D!p  
business day 营业日；交易日 k6PHyt`3'  
business expenses 营业开支；营业费用 :KL5A1{  
business for profit 牟利业务 ^lYa9k
 
business hour 营业时间 X`E3lgfqT  
business income 营业收入 [r"`r Bw  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 GVt}\e~"  
business of exchange currencies 货币兑换业务 ("$ ,FRTQ:  
business of taking deposits 接受存款业务 N&'05uWY}  
business plan 业务计划 M4m90C;d
q  
business record 业务记录 =f*Wj\  
business recovery 业务重整 Z UCz-53  
business registration application form 商业登记申请表 ;mYj`/Yj  
business registration certificate 商业登记证 D%=FCmL5@=  
business registration fee 商业登记费 -F+dmI,1$  
business registration inspector 商业登记督察 dDoKmuY>5  
business registration number 商业登记号码 [#hoW"'Q9  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 M7 Z9(3Va  
Business Registration Officer 商业登记主任 A]k-bX= s  
business sector 商界 aE'nW@YL
.  
business sentiment 营商意欲 n'-?CMH`  
business taxation 商业课税 DRU
vQf  
business turnover 营业额 X_nxC6[m%  
business undertaking 商业经营 Z?}yPsOb  
business-friendly 方便商界；有利营商；利于商界运作 t@1bu$y  
buy 买入 4 `Z8EV  
buy low and sell high 低价买入而高价卖出 T UaW'  
buy order 买盘 @|cfFT W  
buyer's market 买家市场 $<N!2[I L  
buyer's price 买价；买方出价 PfKF!/c B  
buy-in 补进；补仓 78[5@U  
buying rate 买入价；买入汇率