[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 !M`.(sO]  
break clause 终止条款；中断条款 f F)M'C
  
breakdown 分成细目；明细表；分类细帐；分项数字 oylQCbT  
break-even 收支平衡；收支相抵；损益两平 <2L,+  
break-even point 收支平衡点；损益平衡点 ?1c7wEk  
Bretton Woods Agreement 《布雷顿森林协定》 )UpVGT
)  
Bretton Woods System 布雷顿森林制度 "I
:*  
brief fee 诉讼费；承办费 @YQ*a4`  
broad definition of money supply 广义货币供应 -Eig#]Se3  
broker 经纪 [Cf
ZE  
brokerage 经纪费；经纪佣金 Pk;yn;  
brokerage charges 经纪费；经纪佣金 []aw;\7}Y  
brokerage house 经纪行 ]z8/S!?  
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〕 9nY|S{L  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 x?lRObHK  
broker's firm 经纪行 ^Ifm1$X}  
broker's representative 经纪代表 R4R\B  
brought to credit 入帐 @$ Nti>  
Brussels Stock Exchange 布鲁塞尔证券交易所 85)C7tJ-g  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 54JZOtC3~  
bucketing “对敲”；利用顾客资金买空卖空 esE!i0%  
bucketing offence “对敲”罪行 X}i2qv  
budget 财政预算案；预算 nTGZ2C)c<'  
budget booklet 预算案小册 9N{?J"ido  
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〕 =Ul"{T<  
Budget Concluding Speech 《财政预算案总结演词》 SZLugyZ2Y  
budget cycle 财政预算案编制周期 1gcWw, /  
Budget Day 财政预算案发表日 g6aqsa  
budget debate 财政预算案辩论 >ov#\  
budget deficit 财政预算赤字 7l/lY-zO  
budget exercise 财政预算案编制工作 <#57q%  
budget guideline 财政预算案准则；财政预算案指引 1?^ P=^8   
budget guideline ratio 财政预算案准则比率 6}Tftw$0z  
budget proposal 财政预算案建议 K]Vp! G  
budget revenue 财政预算案收入 wB'!@>db  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 1a V32oK  
Budget Speech 《财政预算案演词》 (V&d:tW  
budget strategy 财政预算策略 tU2#Z=a  
budget surplus 财政预算盈余
r|*_KQq  
budgetary and cost control 预算与成本管制 l0URJRK{*  
budgetary criterion 开支预算准则 !G\gqkSL  
budgetary deficit 财政预算赤字 d4ld-y  
budgetary guideline 财政预算指引 +se OoTKR  
budgetary implication 财政预算的影响 `q*p-Ju'  
budgetary innovation 财政预算新措施 ,7:-V<'Yv  
budgetary management 财政预算管理 !sEhjJV^7  
budgetary policy 财政预算政策 4e.19H9  
budgetary position 财政预算状况 RSbq<f>BFo  
budgetary strategy 财政预算策略 ^b`-zFL7  
budgetary system 财政预算制度 53ZbtEwhwr  
budgeted cost 预算成本 ^BRqsVw9  
budgeted for surplus 预算盈余 &4}=@'G@  
building cost index 建造成本指数 9ZU^([@D  
built-in control of the money supply 货币供应的内在调节功能 >`a^E1)  
built-in stabilizer 内在稳定因素；内在稳定措施 *`wz  
bulk buying 大宗采购；大批购买 S ~h*U2  
bulk transfer 大额股票转名 \}W3\To_  
bull 看好股市者；“好友”；买空投机者 _[rQt 8zn  
bull bond 牛债券 Sy1O;RTn`  
bull market 牛市；升市；旺市；多头市场 Ab/JCZNn  
bull position 长仓 !9YCuHj!p  
bullion broker 金银经纪 _h  \L6.  
bullion market 金银市场 H lM7^3(&  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 4%8den,|  
buoy up 上升 .I_<\h7  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 RPf<-J:t  
buoyant market 市况活跃 m%[/w wL  
bursary 助学金；补助金 cLwnV.  
business 商业；业务 _izjvg  
business address 营业地址 ^VG].6  
business association 业务协会 z,E`+a;  
business bank account 银行营业户口 f.^|2T I1g  
business concession 特许经营权 L[D+=  
business cycle 商业周期；经济周期；商业循环 P7,g^:$  
business day 营业日；交易日 4@Db $PHs  
business expenses 营业开支；营业费用 N\Lu+ x5  
business for profit 牟利业务 FvP
WS!H  
business hour 营业时间 }0]u
A|lH*  
business income 营业收入 #X%!7tU6  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 3(t,x  
business of exchange currencies 货币兑换业务 lN:;~;z_  
business of taking deposits 接受存款业务 6("bdx;!  
business plan 业务计划 (7b9irL&cn  
business record 业务记录 G rU`;M"  
business recovery 业务重整 U?{oxy_[2  
business registration application form 商业登记申请表 o8<~zeI  
business registration certificate 商业登记证 ,"gPd!HD(  
business registration fee 商业登记费 *P7/ry^<F  
business registration inspector 商业登记督察 l=l$9H,  
business registration number 商业登记号码 =. \hCgq  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 VY8cy2  
Business Registration Officer 商业登记主任 n&P~<2^M#  
business sector 商界 uI?Z_  
business sentiment 营商意欲 n-jPb064  
business taxation 商业课税 *U$]U0M  
business turnover 营业额 b=2:\F  
business undertaking 商业经营 P;z\vq<h  
business-friendly 方便商界；有利营商；利于商界运作 -2[4 @  
buy 买入 #>)z}a]  
buy low and sell high 低价买入而高价卖出 #|Lsi`]+  
buy order 买盘 M@h"FuX:  
buyer's market 买家市场 #;^U W  
buyer's price 买价；买方出价 h6O'"  
buy-in 补进；补仓 Udtz zka  
buying rate 买入价；买入汇率