[专业英语]注册会计师英语加试实用资料大全一(财务英语2-3) [复制链接]

bill for clearing 交换票据；结算票据 C(^IX"9 #  
bill in a set 汇票联票 $g?`yE(K  
bill of exchange 汇票 iA^GA8dn  
bill of lading [B/L] 提单 NG2@.hP:uU  
bill of sale [B/S] 卖据；动产抵押据
'WA]DlO  
bill payable after sight 见票后付款汇票 Hz&.]yts2J  
bill payable on demand 凭票要求付款的汇票 G%V*+Ond  
bill purchased 出口押汇；买入票据 {y[T3(tt  
bill receivable 应收票据 km]RrjRp  
Bills of Exchange Law 《票据法》 16p$>a<6  
blank endorsement 空白背书；不记名背书 B[]v[q
<  
blanket insurance 总括保险；综合保险；统保 TzCNY@y  
blanket policy 总括保险单；统保单 \.R+|`{tf  
block 交易单位〔证券〕；大宗股票；集团 .mse.$TK.^  
block allocation 整体拨款；整笔拨款 pV3o\bk!  
block capital grant 整笔非经常补助金 ^E5[~C*o3  
block discount policy 折扣统保单 Vko1{$}t  
block grant 整笔补助金 
)T=cd   
block grant system 整笔补助金制度 Rw54`_kFEB  
block offer [securities] 整批发售〔证券〕 c&Mci"nj0  
block vote 整体拨款 p&:(D=pIu  
blue chip 蓝筹股；优质股票 O%(E 6 n  
board lot 交易单位；上牌单位；“一手” U(.3[x  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 &s|&cT  
Board of Governors of the World Bank 世界银行理事会 jH1!'1s|  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 4mG?$kCN  
Board of Inland Revenue 税务委员会 yH<^txNF  
Board of Review [inland revenue] 税务上诉委员会 483BrFV  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 <V}^c/c
!  
Board of Treasury 库务管理委员会 H'L~8>  
board trading 上板式买卖 bUW`MH7yJ  
BOCI Capital Limited 中银国际融资有限公司 {~"&$DY2  
body corporate 法团；法人团体 G|Du/XYh  
Bogor Declaration 《茂物宣言》 K#B)@W?9  
bogus transaction 虚假交易 )1>fQ9   
bona fide mortgage 真正抵押 )V}u}5  
bona fide transaction 真正交易 DL^}?Ve  
bona vacantia 无主财物 Tn~b#-0  
bond 债券；担保契据；担保书；债权证明书 LM*#DLadk  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 ;t.LLd  
bond fund 债券基金 `dH[&=S  
bond rating 债券评级 SWX;sM  
bonded warehouse 保税仓 !,#42TY*X  
bonus 花红；红利；奖金 5z8!Nmb /  
bonus issue 红股发行 PQmgv&!DP  
bonus share 红股 z;dD }Fo  
book 簿册；帐簿 2BU%4IG  
book and paper 簿册及文据 Yy4?|wVl  
book close date 截止过户日期 `YDe<@6'  
book debt 帐面债项 n$*'J9W~  
book entry 帐面记录 Y5}<7s\UDO  
book loss 帐面亏损；帐面损失 7*e7P[LQU  
book of account 帐簿 L}bS"=B[&W  
book profit 帐面利润 Z
/-!-  
book reserve 帐面储备 g4BEo'  
book value 帐面价值 edt(Zzk@3-  
book-keeping transaction 帐面交易 AXV+8$ :R  
boom year 经济高度增长年；景气年份 Mh04O@"  
booming market 旺市；好市；景气市场 K<HF!YU#I2  
boost 上扬 cO,ELu  
borrow 借入 /7$3RV(  
borrowed fund 借入资金 k!gf
t'iU  
borrowed stock 被借用证券 }c>[m,lz  
borrower 借用人；借款人；借方 SBBDlr^P  
borrowing 借款；借贷；举债 Yg5m=Lis  
borrowing and lending of stocks 借用及借出证券 {2`:7U~|  
borrowing power 借贷权；借款能力 o(,u"c/Or  
borrowing upon stock 以公债形式借取款项 /dU-$}>ZI  
bottom out 见底回升；停泻回升 p }qNw`  
bottom price 最低价；底价 yq{k: )  
bought and sold note 买卖单据 E\5cb[Y  
bought note 买货单 \:cr2w'c  
braking effect 抑制效果 uTNmt]  
branch 部；分行；支行 #x"dWi(  
branch registration certificate 分行登记证 8Y.25$  
branch registration fee 分行登记费