[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 F"CYrt  
break clause 终止条款；中断条款 u"T^DrRlQ  
breakdown 分成细目；明细表；分类细帐；分项数字 l:"*]m7o_  
break-even 收支平衡；收支相抵；损益两平 B" z5j  
break-even point 收支平衡点；损益平衡点 \#r_H9&s6  
Bretton Woods Agreement 《布雷顿森林协定》 D=vq<X'  
Bretton Woods System 布雷顿森林制度 AF}"  
brief fee 诉讼费；承办费 n}?G!y
Sg  
broad definition of money supply 广义货币供应 9R[','x  
broker 经纪 "!?bC#d#(  
brokerage 经纪费；经纪佣金 DPx,qM#h5O  
brokerage charges 经纪费；经纪佣金 ]l'ki8  
brokerage house 经纪行  (I.`bR  
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〕 4Cc
b!?  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 sCl,]g0{  
broker's firm 经纪行 SI9hS4<j  
broker's representative 经纪代表 ^'4uTbxP_!  
brought to credit 入帐 ]IV;>94[
 
Brussels Stock Exchange 布鲁塞尔证券交易所 {  9$Q|XK  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 ($
W 5fbu  
bucketing “对敲”；利用顾客资金买空卖空 ^ym{DSx  
bucketing offence “对敲”罪行 r|@?v,  
budget 财政预算案；预算 nL!@#{z  
budget booklet 预算案小册 =;=V4nKN  
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〕 EYG E#C; d  
Budget Concluding Speech 《财政预算案总结演词》 #^ #i]{g  
budget cycle 财政预算案编制周期 L#Y;a 5b  
Budget Day 财政预算案发表日 uyj*v]AE'  
budget debate 财政预算案辩论 eHe /w9`$R  
budget deficit 财政预算赤字 BkfBFUDQ  
budget exercise 财政预算案编制工作 eb\`)MI/  
budget guideline 财政预算案准则；财政预算案指引 '=.Uz3D'0  
budget guideline ratio 财政预算案准则比率 \[EWxu  
budget proposal 财政预算案建议 pQ{t< >  
budget revenue 财政预算案收入 =[+&({  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 M3 u8NRd5|  
Budget Speech 《财政预算案演词》 ""^BW Re D  
budget strategy 财政预算策略 Wp3l>:  
budget surplus 财政预算盈余 / nFw  
budgetary and cost control 预算与成本管制 %ko 8P  
budgetary criterion 开支预算准则 *XOKH+_u  
budgetary deficit 财政预算赤字 qEr[fC@x  
budgetary guideline 财政预算指引 P;LZ!I  
budgetary implication 财政预算的影响 qu+2..3  
budgetary innovation 财政预算新措施 3+5\xRq  
budgetary management 财政预算管理 `&zobbwq  
budgetary policy 财政预算政策 m4>oE|\  
budgetary position 财政预算状况 ]#.&f]6l  
budgetary strategy 财政预算策略 {fv8S;|u  
budgetary system 财政预算制度 zEfD{I  
budgeted cost 预算成本 >L`mF_WG  
budgeted for surplus 预算盈余 K<JP9t6Qd  
building cost index 建造成本指数 3yB6]U  
built-in control of the money supply 货币供应的内在调节功能
9z/_`Xd_  
built-in stabilizer 内在稳定因素；内在稳定措施 RgA4@J#  
bulk buying 大宗采购；大批购买 *+4iBpyiB  
bulk transfer 大额股票转名 c[lo b{,  
bull 看好股市者；“好友”；买空投机者 KocXSh U  
bull bond 牛债券 )#~fS28j  
bull market 牛市；升市；旺市；多头市场  89=JC[c  
bull position 长仓 RpP[ymMZJ  
bullion broker 金银经纪 F)kLlsp  
bullion market 金银市场 "mDrJTWa  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 \<x_96jt!\  
buoy up 上升 X]"OW  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 RyWOiQk;  
buoyant market 市况活跃 -xIhN?r)  
bursary 助学金；补助金 72vGfT2HtZ  
business 商业；业务 =w$"wzc  
business address 营业地址 ?Hxgx  
business association 业务协会 3|r!*+.  
business bank account 银行营业户口 4$GRCq5N;  
business concession 特许经营权 v^_]W3K  
business cycle 商业周期；经济周期；商业循环 bk9~63tN+>  
business day 营业日；交易日 %]$p ^m  
business expenses 营业开支；营业费用 W<]Oo ]  
business for profit 牟利业务 6x,=SW@4  
business hour 营业时间 (G %gVk]  
business income 营业收入 .x?zky^
 
Business Manager [Companies Registry] 业务经理〔公司注册处〕 g4SYG)'R+  
business of exchange currencies 货币兑换业务 [mzF)/[_2  
business of taking deposits 接受存款业务 /1#Q=T  
business plan 业务计划 U]EuDNkO{  
business record 业务记录 `oRs-
,d|<  
business recovery 业务重整 D)7$M]d%  
business registration application form 商业登记申请表 Xb:BIp!e  
business registration certificate 商业登记证 Fd,+(i D  
business registration fee 商业登记费 `Mp7})  
business registration inspector 商业登记督察 KXA)i5z  
business registration number 商业登记号码 C|;Mhe'r=  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 IBNQmV RrI  
Business Registration Officer 商业登记主任 yxWMatZ2  
business sector 商界 l%U_iqL&  
business sentiment 营商意欲 gIM'bA<~  
business taxation 商业课税 't?7.#,6O  
business turnover 营业额 }d\Tk(W  
business undertaking 商业经营 "mK i$FV  
business-friendly 方便商界；有利营商；利于商界运作 C5P Bfn<j  
buy 买入 }%FuL5Tx  
buy low and sell high 低价买入而高价卖出 ;(0$~O$3u  
buy order 买盘 ! }?jCpp  
buyer's market 买家市场 xP6?es`  
buyer's price 买价；买方出价 bd P,Zqd  
buy-in 补进；补仓 %x8`fm  
buying rate 买入价；买入汇率