[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 X<pNc6  
break clause 终止条款；中断条款 _3NH"o d  
breakdown 分成细目；明细表；分类细帐；分项数字 ! qHB?]  
break-even 收支平衡；收支相抵；损益两平 aR'~=t&;z1  
break-even point 收支平衡点；损益平衡点 k
sJ 1:_  
Bretton Woods Agreement 《布雷顿森林协定》 .TDg`O24c,  
Bretton Woods System 布雷顿森林制度 8J
- ?bo  
brief fee 诉讼费；承办费 ITEf Q@#jU  
broad definition of money supply 广义货币供应 O(9*
VoD  
broker 经纪 (_+ux1h6^  
brokerage 经纪费；经纪佣金 -N6ek `  
brokerage charges 经纪费；经纪佣金 rhX?\_7o  
brokerage house 经纪行 sY?wQ:  
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}Q/u^Z  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 *~*"p)`<  
broker's firm 经纪行 (<@`MPI\@  
broker's representative 经纪代表 \PFjw9s  
brought to credit 入帐 pp{GaCi  
Brussels Stock Exchange 布鲁塞尔证券交易所 ue4{h  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》  B@*!>R  
bucketing “对敲”；利用顾客资金买空卖空 W7@Vma`
 
bucketing offence “对敲”罪行 `2^(Ss#)  
budget 财政预算案；预算 Kb-m  
budget booklet 预算案小册 $!_}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〕 OECVExb@eH  
Budget Concluding Speech 《财政预算案总结演词》 .2_
xTt  
budget cycle 财政预算案编制周期 q_L. Sy|)  
Budget Day 财政预算案发表日 1mR@Bh  
budget debate 财政预算案辩论 ,2i1 4H  
budget deficit 财政预算赤字 R6:m@  
budget exercise 财政预算案编制工作 Q`4Ia<5B  
budget guideline 财政预算案准则；财政预算案指引 y@7CY-1
  
budget guideline ratio 财政预算案准则比率 KoWG:~>|  
budget proposal 财政预算案建议 Snp(&TD<<  
budget revenue 财政预算案收入 2+pXtP@O  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 \" m&WFm  
Budget Speech 《财政预算案演词》 ~r'ApeI9  
budget strategy 财政预算策略 _JA)"" l%  
budget surplus 财政预算盈余 %K06owV(S)  
budgetary and cost control 预算与成本管制 =<zlg~i  
budgetary criterion 开支预算准则 0>e]i[P.  
budgetary deficit 财政预算赤字 zwP*7u$CH  
budgetary guideline 财政预算指引 u6IM~kk>5  
budgetary implication 财政预算的影响 IjXxH]2  
budgetary innovation 财政预算新措施 :Z_abKt  
budgetary management 财政预算管理 \5=4!Ez  
budgetary policy 财政预算政策 ER@RWV2  
budgetary position 财政预算状况 HCe/!2Y/%  
budgetary strategy 财政预算策略 =4U$9jo!;  
budgetary system 财政预算制度
V`YmGo  
budgeted cost 预算成本 FL&Y/5  
budgeted for surplus 预算盈余 {0AlQ6.@>  
building cost index 建造成本指数 )nK+`{;@!  
built-in control of the money supply 货币供应的内在调节功能 ,9ew75Jl  
built-in stabilizer 内在稳定因素；内在稳定措施 kho0@o+'^  
bulk buying 大宗采购；大批购买 |lu@rN  
bulk transfer 大额股票转名 bxBndxl  
bull 看好股市者；“好友”；买空投机者
/[Rp~YzW  
bull bond 牛债券 oR7f3';?6  
bull market 牛市；升市；旺市；多头市场 |  >yc|W  
bull position 长仓 cf*~Gx_l  
bullion broker 金银经纪 ]@}h yM[D;  
bullion market 金银市场 dldS7Q  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 q ./jYe  
buoy up 上升 6Bexwf<u  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 nrXKS&6  
buoyant market 市况活跃 &zVXd  
bursary 助学金；补助金 /+. m.TF  
business 商业；业务 A2 \3.3  
business address 营业地址 > %Hw008  
business association 业务协会 v|(N  
business bank account 银行营业户口 &NbSG
+t  
business concession 特许经营权 V%C'@m(/SZ  
business cycle 商业周期；经济周期；商业循环 LcNI$g;}Yf  
business day 营业日；交易日 6@ FxPi9|#  
business expenses 营业开支；营业费用 3Q)"  
business for profit 牟利业务 )|5mW  
business hour 营业时间 wsc=6/#u  
business income 营业收入 +@7c:CAy(  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 LfCgvq6/pO  
business of exchange currencies 货币兑换业务 62G%.'7  
business of taking deposits 接受存款业务 l2wu>Ar7.  
business plan 业务计划 beV+3HqB8  
business record 业务记录 W3^^aD-  
business recovery 业务重整 L}_VT J  
business registration application form 商业登记申请表 <A`S
C;k\u  
business registration certificate 商业登记证 &Wk:>9]Jrb  
business registration fee 商业登记费 _.EM])b  
business registration inspector 商业登记督察 lR`.V0xA  
business registration number 商业登记号码 yLl:G;  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 (hRg0Z=  
Business Registration Officer 商业登记主任 -&)  
business sector 商界 oL!C(\ER
h  
business sentiment 营商意欲 t~qAA\p}o  
business taxation 商业课税 V{\ 1qg{  
business turnover 营业额 5a2 ;@}%V  
business undertaking 商业经营 Wkr31Du\K  
business-friendly 方便商界；有利营商；利于商界运作 55,2eg#{O  
buy 买入 &0d5".|s  
buy low and sell high 低价买入而高价卖出 ofgNL .u  
buy order 买盘 ?/~Q9My  
buyer's market 买家市场 bz [?M}  
buyer's price 买价；买方出价 Q#&6J=}  
buy-in 补进；补仓 a'*~E?b  
buying rate 买入价；买入汇率