[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 =$+0p3[r  
break clause 终止条款；中断条款 ;hODzfNkS  
breakdown 分成细目；明细表；分类细帐；分项数字 y`8U0TE3R  
break-even 收支平衡；收支相抵；损益两平 3 ^x&G?)  
break-even point 收支平衡点；损益平衡点 v(R^LqE  
Bretton Woods Agreement 《布雷顿森林协定》 +|b#|>6  
Bretton Woods System 布雷顿森林制度 K|\0jd)N  
brief fee 诉讼费；承办费 g]JRAM  
broad definition of money supply 广义货币供应 )7!,_r  
broker 经纪 !~RK2d  
brokerage 经纪费；经纪佣金 >r C*.  
brokerage charges 经纪费；经纪佣金 M:(.aEe  
brokerage house 经纪行 @YRy)+  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 KPDJ$,
:  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 @aN~97 H\  
broker's firm 经纪行 cAGM|%  
broker's representative 经纪代表 =w;-4  
brought to credit 入帐 ;7EeRM*  
Brussels Stock Exchange 布鲁塞尔证券交易所 ~3Pp}eO~V  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 uPbdzUk$  
bucketing “对敲”；利用顾客资金买空卖空 `KLr!<i()  
bucketing offence “对敲”罪行 .b`8
+  
budget 财政预算案；预算 Mv/ SU">F  
budget booklet 预算案小册 o<p4r}*AVJ  
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〕 p5OoDo  
Budget Concluding Speech 《财政预算案总结演词》 ns~bz-n  
budget cycle 财政预算案编制周期 *2N0r2t&  
Budget Day 财政预算案发表日 pg!oi?Jn  
budget debate 财政预算案辩论 9=6BQ`u  
budget deficit 财政预算赤字 6AdUlPM  
budget exercise 财政预算案编制工作 OGLA1}k4  
budget guideline 财政预算案准则；财政预算案指引 A-.Wd7
^~*  
budget guideline ratio 财政预算案准则比率 |:4W5>sfg  
budget proposal 财政预算案建议 ^fsC]9NS  
budget revenue 财政预算案收入 5M9o(Z\AF  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 jj;TS%  
Budget Speech 《财政预算案演词》 Vv5T(~  
budget strategy 财政预算策略 /&G|.Cx  
budget surplus 财政预算盈余 I(kEvfxc"  
budgetary and cost control 预算与成本管制 %Jd!x{a`>A  
budgetary criterion 开支预算准则 0~_I9|FN  
budgetary deficit 财政预算赤字 q&3(yhx  
budgetary guideline 财政预算指引 |H,WFw1%}  
budgetary implication 财政预算的影响 7JuHa /Mv  
budgetary innovation 财政预算新措施 7&HcrkP]  
budgetary management 财政预算管理 iD%a;]  
budgetary policy 财政预算政策 DWx;cP8[  
budgetary position 财政预算状况 8[t*VIXI  
budgetary strategy 财政预算策略 ? p[Rv  
budgetary system 财政预算制度 7!(/7U6rP  
budgeted cost 预算成本 pRxVsOb  
budgeted for surplus 预算盈余 DzA'MX  
building cost index 建造成本指数 v8'XchJ  
built-in control of the money supply 货币供应的内在调节功能 hyJ&~i0P{J  
built-in stabilizer 内在稳定因素；内在稳定措施 = =Q*|L-g  
bulk buying 大宗采购；大批购买 D+ .vg?8  
bulk transfer 大额股票转名 wpC.!T  
bull 看好股市者；“好友”；买空投机者 _-#o[>2[  
bull bond 牛债券 xT* 3QwK  
bull market 牛市；升市；旺市；多头市场 +\dKe[j{g  
bull position 长仓 $%ND5u
K  
bullion broker 金银经纪 \+/ciPzA-  
bullion market 金银市场 `-cw[@uD  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 E@)'Z6r1  
buoy up 上升 }X=c|]6i^  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 sUR5Q/Q  
buoyant market 市况活跃 D%?9[Qb  
bursary 助学金；补助金 )K::WqR%w)  
business 商业；业务 B<Cg_C  
business address 营业地址 Y`$\o  
business association 业务协会 #u+qV!4  
business bank account 银行营业户口 }M"])B I  
business concession 特许经营权 t5i58@{~  
business cycle 商业周期；经济周期；商业循环 tQxxm=>  
business day 营业日；交易日 FL^t}vA  
business expenses 营业开支；营业费用 K5^zu`19  
business for profit 牟利业务 r~7
}w4U  
business hour 营业时间 "|Yy"iB[  
business income 营业收入 ,afO\oe>MG  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 ZdY$NpR,  
business of exchange currencies 货币兑换业务 "Y5 :{Kj  
business of taking deposits 接受存款业务 P*%P"g  
business plan 业务计划 20haA0s  
business record 业务记录 cUd>ahv  
business recovery 业务重整 Pk(%=P,  
business registration application form 商业登记申请表 3fX_XH1Q  
business registration certificate 商业登记证 #j+cl'  
business registration fee 商业登记费 3QVUWhJ  
business registration inspector 商业登记督察 UA]T7r@  
business registration number 商业登记号码 U1fqs{>  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 S1~K.<B  
Business Registration Officer 商业登记主任 3m-g-  
business sector 商界 ZFH-srs{  
business sentiment 营商意欲 O}2/w2n  
business taxation 商业课税 Sd.Km a  
business turnover 营业额 _(~E8g  
business undertaking 商业经营 =WZ9|
e  
business-friendly 方便商界；有利营商；利于商界运作 X&rsWk  
buy 买入 xI#rnx*  
buy low and sell high 低价买入而高价卖出 ,z`D}<3  
buy order 买盘 ;l0%yg/}  
buyer's market 买家市场 "H@I~X=  
buyer's price 买价；买方出价 0yMHU[):~  
buy-in 补进；补仓 aTvLQ@MQ  
buying rate 买入价；买入汇率