[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 CXi[$nF3  
break clause 终止条款；中断条款 loC~wm%Ql  
breakdown 分成细目；明细表；分类细帐；分项数字 LmytO$?2(  
break-even 收支平衡；收支相抵；损益两平 ac\([F-  
break-even point 收支平衡点；损益平衡点 [r!f&R  
Bretton Woods Agreement 《布雷顿森林协定》
S9{A}+"K  
Bretton Woods System 布雷顿森林制度 Qj'Ik `o  
brief fee 诉讼费；承办费 dyk(/#*7W  
broad definition of money supply 广义货币供应 H~^)^6)^T  
broker 经纪 }
V[ORGzox  
brokerage 经纪费；经纪佣金 `ZbFky{  
brokerage charges 经纪费；经纪佣金 oKCv$>Y  
brokerage house 经纪行 #IJeq0TVB  
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕 A$]s{`  
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 91]sO%3  
broker's firm 经纪行 &36SX<vZ  
broker's representative 经纪代表 uaz!ze+  
brought to credit 入帐 |-;V
nC&UY  
Brussels Stock Exchange 布鲁塞尔证券交易所 uuxVVgWp{  
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》 U E$Ix  
bucketing “对敲”；利用顾客资金买空卖空
$rlrR'[H  
bucketing offence “对敲”罪行 Vn_~ |-Wt  
budget 财政预算案；预算 !JyY&D~`  
budget booklet 预算案小册 ,ryL("G  
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕 #?V rt,n  
Budget Concluding Speech 《财政预算案总结演词》 [h 8s0  
budget cycle 财政预算案编制周期 `<7!Rh,tS^  
Budget Day 财政预算案发表日 PfZS"yk  
budget debate 财政预算案辩论 {0j_.XZ  
budget deficit 财政预算赤字 9?8PMh.  
budget exercise 财政预算案编制工作 '_^T]fr}  
budget guideline 财政预算案准则；财政预算案指引 & +*OV:[;  
budget guideline ratio 财政预算案准则比率 UoPY:(?;i  
budget proposal 财政预算案建议 |JP19KFx'B  
budget revenue 财政预算案收入 *yaS^k\  
budget revenue measure 财政预算案税收措施；财政预算案收入措施 L,[Q{:CS  
Budget Speech 《财政预算案演词》 I/%v`[  
budget strategy 财政预算策略 iaCV8`&q%  
budget surplus 财政预算盈余 xM(H4.<  
budgetary and cost control 预算与成本管制 DU0/if9.  
budgetary criterion 开支预算准则 Pc_aEBq  
budgetary deficit 财政预算赤字 tAF?.\x"g  
budgetary guideline 财政预算指引 nYFrp)DLK  
budgetary implication 财政预算的影响 I#&r5Q  
budgetary innovation 财政预算新措施 ;8eKAh  
budgetary management 财政预算管理 h693TS_N  
budgetary policy 财政预算政策 h%krA<G9  
budgetary position 财政预算状况 LP=j/qf|  
budgetary strategy 财政预算策略 fT|A^  
budgetary system 财政预算制度 *<\K-NSL  
budgeted cost 预算成本 xH xTL>,?  
budgeted for surplus 预算盈余 xbm%+  
building cost index 建造成本指数 +.Ij%S[Px5  
built-in control of the money supply 货币供应的内在调节功能 Zym6btc  
built-in stabilizer 内在稳定因素；内在稳定措施 z -!w
/Bv@  
bulk buying 大宗采购；大批购买  }:Gs ,  
bulk transfer 大额股票转名 sl `jovT[Y  
bull 看好股市者；“好友”；买空投机者 USEb} M`  
bull bond 牛债券 iN[x *A|h  
bull market 牛市；升市；旺市；多头市场 &CQO+Yr$l  
bull position 长仓 V`1,s~"q  
bullion broker 金银经纪 -}9^$}PR  
bullion market 金银市场 N,c!1:b  
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 &cSVOsi  
buoy up 上升 ?9kC[4G  
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕 3o%vV*  
buoyant market 市况活跃 .VCY|KZ  
bursary 助学金；补助金 iCE!TmDT  
business 商业；业务 80Dn!9j*  
business address 营业地址 /{\ /e"5  
business association 业务协会 njF$1? )sq  
business bank account 银行营业户口 W &IG,7tr  
business concession 特许经营权 y %Q.(  
business cycle 商业周期；经济周期；商业循环  ch8a  
business day 营业日；交易日 IHni1  
business expenses 营业开支；营业费用 G{3|d/;Bt  
business for profit 牟利业务 d_,5;M^k  
business hour 营业时间 Zd6ik&S   
business income 营业收入 ;:fW]5"R  
Business Manager [Companies Registry] 业务经理〔公司注册处〕 |QDoi[ *  
business of exchange currencies 货币兑换业务 y|2 <Vc  
business of taking deposits 接受存款业务 lPZ(c%P  
business plan 业务计划 D o/R.Mgy*  
business record 业务记录 _^r};}-}  
business recovery 业务重整 Lwr's'ao.  
business registration application form 商业登记申请表 #$I@V4O;#  
business registration certificate 商业登记证 j#1G?MF  
business registration fee 商业登记费 "XR=P> xk  
business registration inspector 商业登记督察 X0VSa{  
business registration number 商业登记号码  mb1mlsE  
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕 rm8Ys61\=  
Business Registration Officer 商业登记主任 > S>*JP  
business sector 商界 SM2Lbf p!u  
business sentiment 营商意欲 V4:/LNq_]  
business taxation 商业课税 v
;x0=I&%  
business turnover 营业额 :&IHdf0+  
business undertaking 商业经营 ~5f&<,p!  
business-friendly 方便商界；有利营商；利于商界运作 ^#HaH  
buy 买入 >fH0>W+!  
buy low and sell high 低价买入而高价卖出 >R+-mP!nj  
buy order 买盘 2.D2 o  
buyer's market 买家市场 \c< oVF'  
buyer's price 买价；买方出价 Qt>K{ >9Cf  
buy-in 补进；补仓 +/~]fI  
buying rate 买入价；买入汇率