[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 :O{`!&[>L  
break clause 终止条款；中断条款 -
wy$ ?Ha  
breakdown 分成细目；明细表；分类细帐；分项数字 m\__F
l  
break-even 收支平衡；收支相抵；损益两平 .ZFs+8 qU>  
break-even point 收支平衡点；损益平衡点 gdRwh  
Bretton Woods Agreement 《布雷顿森林协定》 } '.l'%  
Bretton Woods System 布雷顿森林制度 d%
\{,  
brief fee 诉讼费；承办费 p}hOkx4R\  
broad definition of money supply 广义货币供应 h-=3b  
broker 经纪 "~9 !o"  
brokerage 经纪费；经纪佣金  Y5$5qQ  
brokerage charges 经纪费；经纪佣金 =2BGS\$#  
brokerage house 经纪行 a=& a)FR  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 13I 7ah  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 B t-o:)pa  
broker's firm 经纪行 p )N=  
broker's representative 经纪代表 )
dbi  
brought to credit 入帐 lV:R8^d  
Brussels Stock Exchange 布鲁塞尔证券交易所 b-'41d}Hn  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 iE, I\TY[  
bucketing “对敲”；利用顾客资金买空卖空 (YF`#v6  
bucketing offence “对敲”罪行 p3`'i  
budget 财政预算案；预算 5vj;lJKcd`  
budget booklet 预算案小册 t?L;k+sMM  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 wbshKkUh_*  
Budget Concluding Speech 《财政预算案总结演词》 x1W<r)A )r  
budget cycle 财政预算案编制周期 :D8V*F6P  
Budget Day 财政预算案发表日 [h+MA>%!  
budget debate 财政预算案辩论 D'F=v\P  
budget deficit 财政预算赤字 +N:K V}K  
budget exercise 财政预算案编制工作 7c1xB.g   
budget guideline 财政预算案准则；财政预算案指引 n$g g$<  
budget guideline ratio 财政预算案准则比率 B?'`\q)UL  
budget proposal 财政预算案建议 >t&Frw/Bl  
budget revenue 财政预算案收入 'due'| #^  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 QU_O9 BN  
Budget Speech 《财政预算案演词》 acz8 H0cS  
budget strategy 财政预算策略 UB }n=  
budget surplus 财政预算盈余 "~0m_brf  
budgetary and cost control 预算与成本管制 d&4]?8}=.  
budgetary criterion 开支预算准则 XZLo*C!MG  
budgetary deficit 财政预算赤字 Jiyt,D*wX  
budgetary guideline 财政预算指引 " G-} wt+P  
budgetary implication 财政预算的影响 X}Bo[YoY$  
budgetary innovation 财政预算新措施 `9 n%Dy<  
budgetary management 财政预算管理 IqJ7'X  
budgetary policy 财政预算政策 laG@SV  
budgetary position 财政预算状况 ATp7:Q  
budgetary strategy 财政预算策略 y8'WR-;  
budgetary system 财政预算制度 JziuwL5,  
budgeted cost 预算成本 T3,"g=  
budgeted for surplus 预算盈余 9bRlSb@  
building cost index 建造成本指数 oMawINDa  
built-in control of the money supply 货币供应的内在调节功能 l5F>v!NA  
built-in stabilizer 内在稳定因素；内在稳定措施 @,F8gv*  
bulk buying 大宗采购；大批购买 :'9%~q.D4  
bulk transfer 大额股票转名 fNNkc[YTZI  
bull 看好股市者；“好友”；买空投机者 O}I8P")m  
bull bond 牛债券 ,)e &u1'  
bull market 牛市；升市；旺市；多头市场 N=^{FZ  
bull position 长仓 55MrsiW  
bullion broker 金银经纪 `,gGmh  
bullion market 金银市场 -B-?z?+(O  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 |7XSC,"  
buoy up 上升 Dj}n!M`2I  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 s+&Ts|c#  
buoyant market 市况活跃 rVgz+'rFD[  
bursary 助学金；补助金 x%ju(B>  
business 商业；业务 +ntrp='7O7  
business address 营业地址 SIv8EMGo  
business association 业务协会 *{8<4CVv  
business bank account 银行营业户口 2`hc0 IE  
business concession 特许经营权 ++d(}^C;  
business cycle 商业周期；经济周期；商业循环 "| 0g 1rd  
business day 营业日；交易日 2\h}6DGx2  
business expenses 营业开支；营业费用 mX
3~rK>@~  
business for profit 牟利业务  =+9.X8SP  
business hour 营业时间 \g<9_  
business income 营业收入 ~V&4<=r`  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 .|[ZEXq  
business of exchange currencies 货币兑换业务 )nmLgsg  
business of taking deposits 接受存款业务 ]L#6'|W  
business plan 业务计划 i1k(3:ay<  
business record 业务记录 }6ObQa43  
business recovery 业务重整 _i{$5JJ+K2  
business registration application form 商业登记申请表 /nEt%YYh;x  
business registration certificate 商业登记证 :9un6A9JS  
business registration fee 商业登记费 &$F4/2|b%  
business registration inspector 商业登记督察 2g5Ft  
business registration number 商业登记号码 gdkl,z3N3  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 Tap=K|b ]  
Business Registration Officer 商业登记主任 5[l9`Cn&A  
business sector 商界 ],CJSA!5F  
business sentiment 营商意欲 ;AMbo`YK[  
business taxation 商业课税 2 <HG=iSf  
business turnover 营业额 S-V)!6\cK  
business undertaking 商业经营 H }w"4s  
business-friendly 方便商界；有利营商；利于商界运作 i( P/=B  
buy 买入 g&9E>wT  
buy low and sell high 低价买入而高价卖出 y+xw`gR:  
buy order 买盘 R\k= CoJJ  
buyer's market 买家市场 8:^`rw4a0  
buyer's price 买价；买方出价 !R*%F  
buy-in 补进；补仓 ^% y<7>%  
buying rate 买入价；买入汇率