[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 IyA8+N y  
bill in a set 汇票联票 MRHkQE+K@8  
bill of exchange 汇票 pBu~($%d  
bill of lading [B/L] 提单 8m"5J-uIi  
bill of sale [B/S] 卖据；动产抵押据 DWH)<\?  
bill payable after sight 见票后付款汇票 Swz1RT  
bill payable on demand 凭票要求付款的汇票 $pGk%8l%  
bill purchased 出口押汇；买入票据 |]H2a;vUJR  
bill receivable 应收票据 )Z 3fytY  
Bills of Exchange Law 《票据法》 &^YY>]1Py  
blank endorsement 空白背书；不记名背书 JZ=a3)x"  
blanket insurance 总括保险；综合保险；统保 (Dl68]FX  
blanket policy 总括保险单；统保单 cBA 2;5E  
block 交易单位〔证券〕；大宗股票；集团 xX.Ox  
block allocation 整体拨款；整笔拨款 D r$N{d  
block capital grant 整笔非经常补助金 Z;mDMvIu (  
block discount policy 折扣统保单 j{'@g[HW  
block grant 整笔补助金
M O/-?@w  
block grant system 整笔补助金制度 a[8_O-  
block offer [securities] 整批发售〔证券〕 yMa5?]J
 
block vote 整体拨款 #B)`dA0a  
blue chip 蓝筹股；优质股票 ",rA  
board lot 交易单位；上牌单位；“一手” 6l$o^R^D  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 Q$9`QY*6"p  
Board of Governors of the World Bank 世界银行理事会 ?Xo9,4V1  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 {:enoV"  
Board of Inland Revenue 税务委员会 HnqZ7%jeN  
Board of Review [inland revenue] 税务上诉委员会 }J$PO*Q@'  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 2h6F j&  
Board of Treasury 库务管理委员会 7_/.a9$G  
board trading 上板式买卖 9aC>gye!  
BOCI Capital Limited 中银国际融资有限公司 t>v']a +k  
body corporate 法团；法人团体 m%E7V{t  
Bogor Declaration 《茂物宣言》 {UYqRfgbZ  
bogus transaction 虚假交易 <s#}`R.#2  
bona fide mortgage 真正抵押 L4;n$=e  
bona fide transaction 真正交易 :7!/FBd  
bona vacantia 无主财物 3)g1e=\i$  
bond 债券；担保契据；担保书；债权证明书 O'-lBf+<  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 _bks*.9}3b  
bond fund 债券基金 ^HL#)fK2I  
bond rating 债券评级 ^j=_=Km]  
bonded warehouse 保税仓 ^J~ }KOH  
bonus 花红；红利；奖金 9HEc=,D|  
bonus issue 红股发行 M=N`&m\  
bonus share 红股 .+B)@?  
book 簿册；帐簿 }RUC#aW1  
book and paper 簿册及文据 \aUbBa%!  
book close date 截止过户日期 a4: PufS  
book debt 帐面债项 ,?#-1uIGL>  
book entry 帐面记录 $@&bK2@.(  
book loss 帐面亏损；帐面损失 }}(~'
 
book of account 帐簿 s_Dl8O4u  
book profit 帐面利润 xHr  
book reserve 帐面储备 l1wxs@](  
book value 帐面价值 O.K8$  
book-keeping transaction 帐面交易 c*1x*'j.  
boom year 经济高度增长年；景气年份 xSOL4  
booming market 旺市；好市；景气市场 {fN_itn  
boost 上扬 .(1$Q6yG  
borrow 借入 #lLL5ji  
borrowed fund 借入资金 ,.}PZL  
borrowed stock 被借用证券 LbYI{|_Js  
borrower 借用人；借款人；借方 BkqIfV%O  
borrowing 借款；借贷；举债 KuI>:i;  
borrowing and lending of stocks 借用及借出证券 v*BA\ &  
borrowing power 借贷权；借款能力 w pCS]2  
borrowing upon stock 以公债形式借取款项 ci^-0l_O  
bottom out 见底回升；停泻回升 oC[wYUDg  
bottom price 最低价；底价 7_Q86o  
bought and sold note 买卖单据 MA-$aN_(  
bought note 买货单 H*\ }W  
braking effect 抑制效果 ;Ok11wOw  
branch 部；分行；支行 1k/l7&n"  
branch registration certificate 分行登记证 .D>lv_kp  
branch registration fee 分行登记费