[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 )EptyH  
bill in a set 汇票联票 `ot<BwxJ  
bill of exchange 汇票
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bill of lading [B/L] 提单 7PG|e#  
bill of sale [B/S] 卖据；动产抵押据 p5PTuJ>q  
bill payable after sight 见票后付款汇票 +4--Dl ?  
bill payable on demand 凭票要求付款的汇票 ]5`Y^hS_g  
bill purchased 出口押汇；买入票据 ?)i`)mu'  
bill receivable 应收票据 t$yt8#Tk  
Bills of Exchange Law 《票据法》 d-BUdIz  
blank endorsement 空白背书；不记名背书 /\C
5`>x  
blanket insurance 总括保险；综合保险；统保 f{j(H?5  
blanket policy 总括保险单；统保单 ,a1 1&"xl  
block 交易单位〔证券〕；大宗股票；集团 nW7Ew <`Q  
block allocation 整体拨款；整笔拨款
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block capital grant 整笔非经常补助金 ,s.{R  
block discount policy 折扣统保单 zb=L[2;  
block grant 整笔补助金 u{dI[?@  
block grant system 整笔补助金制度 Q\k|pg?  
block offer [securities] 整批发售〔证券〕 |ZBHXv  
block vote 整体拨款 R}VEq gq  
blue chip 蓝筹股；优质股票 P]wCC`qi  
board lot 交易单位；上牌单位；“一手” gHe%N?'  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 XEvDtDR  
Board of Governors of the World Bank 世界银行理事会 'X@>U6s  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 lhRo+X#G  
Board of Inland Revenue 税务委员会 f1}am<  
Board of Review [inland revenue] 税务上诉委员会 }8,[B50  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 "Nlw&+ c7  
Board of Treasury 库务管理委员会 ;;;{<GEQ  
board trading 上板式买卖 u#sbr8Y  
BOCI Capital Limited 中银国际融资有限公司 SB}0u=5  
body corporate 法团；法人团体 +kN/-UsB  
Bogor Declaration 《茂物宣言》 Z;4pI@u  
bogus transaction 虚假交易 c[RkiV3  
bona fide mortgage 真正抵押 g Xi& S  
bona fide transaction 真正交易 NP_b~e6O=  
bona vacantia 无主财物 C.rLog#  
bond 债券；担保契据；担保书；债权证明书 ~!A*@aC  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 J0
Ik@  
bond fund 债券基金 Fy'/8Yv#L  
bond rating 债券评级 [sF z ;Py]  
bonded warehouse 保税仓 nL]-]n;  
bonus 花红；红利；奖金 k,UezuV  
bonus issue 红股发行 s1| +LT,D  
bonus share 红股 G<f"_NT  
book 簿册；帐簿 e6JT|>9A7  
book and paper 簿册及文据 ?}D|]i34  
book close date 截止过户日期 d|?'yX  
book debt 帐面债项 ~DJ>)pp  
book entry 帐面记录 ? pkg1F7  
book loss 帐面亏损；帐面损失 @4%
a   
book of account 帐簿 FsdxLMwk1  
book profit 帐面利润 ck"lX[d1  
book reserve 帐面储备 nC;2wQ6aO  
book value 帐面价值 Sy ?O(BMo  
book-keeping transaction 帐面交易 L@t}UC  
boom year 经济高度增长年；景气年份 K9 tuiD+j  
booming market 旺市；好市；景气市场 0-!K@#$>=  
boost 上扬 /y~ "n4CK~  
borrow 借入 5\6S5JyIL  
borrowed fund 借入资金 O?I~XM'S  
borrowed stock 被借用证券
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borrower 借用人；借款人；借方 Ous_269cM  
borrowing 借款；借贷；举债 h;(#^+LH  
borrowing and lending of stocks 借用及借出证券 }VUrn2@-4  
borrowing power 借贷权；借款能力 w?LDaSz\t  
borrowing upon stock 以公债形式借取款项 Hve'Z,X  
bottom out 见底回升；停泻回升 9Nkr=/I"P  
bottom price 最低价；底价 3TS(il9A  
bought and sold note 买卖单据 hQT  p&  
bought note 买货单 !qjIhZi  
braking effect 抑制效果 lNw8eT~2
 
branch 部；分行；支行 '@epiF&  
branch registration certificate 分行登记证 %Gk?f=e  
branch registration fee 分行登记费