[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 `u-}E9{  
bill in a set 汇票联票 z"-Urd^O  
bill of exchange 汇票 C<pF13*4  
bill of lading [B/L] 提单 Kr<O7t0X  
bill of sale [B/S] 卖据；动产抵押据 mnePm{  
bill payable after sight 见票后付款汇票 fAK  
bill payable on demand 凭票要求付款的汇票 N\u-8nE5  
bill purchased 出口押汇；买入票据 p81~Lk*Hz@  
bill receivable 应收票据 >2rFURcD  
Bills of Exchange Law 《票据法》 .'4 *'i:  
blank endorsement 空白背书；不记名背书 CNwh
H)*  
blanket insurance 总括保险；综合保险；统保 FR&RIFy  
blanket policy 总括保险单；统保单 3+Q6<MS q  
block 交易单位〔证券〕；大宗股票；集团 NO&OuiN  
block allocation 整体拨款；整笔拨款 t :_7O7  
block capital grant 整笔非经常补助金 /swTn1<Y  
block discount policy 折扣统保单 I|.B-$gH  
block grant 整笔补助金 |^=`ln!  
block grant system 整笔补助金制度 </fnbyGR  
block offer [securities] 整批发售〔证券〕 =\3*;59\  
block vote 整体拨款 1ayxE(vMcX  
blue chip 蓝筹股；优质股票 )z aMycW  
board lot 交易单位；上牌单位；“一手” pD]Ry" ZG  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 T]:5y_4?[  
Board of Governors of the World Bank 世界银行理事会 c/s'&gG33z  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 b~|B(lL6Xm  
Board of Inland Revenue 税务委员会 -*WD.|k  
Board of Review [inland revenue] 税务上诉委员会 $R^"~|m3M  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 HdGy$m`  
Board of Treasury 库务管理委员会 @/9> /?JP  
board trading 上板式买卖 aoBM_#  
BOCI Capital Limited 中银国际融资有限公司 27MgwX NQ  
body corporate 法团；法人团体 R_^:<F0  
Bogor Declaration 《茂物宣言》 XdB8Oj~~  
bogus transaction 虚假交易 wiutUb Y  
bona fide mortgage 真正抵押 fhC=MJ @  
bona fide transaction 真正交易 f_ ::?  
bona vacantia 无主财物 m\t %wr  
bond 债券；担保契据；担保书；债权证明书 .8,lhcpY  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 ?O_;{(F_  
bond fund 债券基金 0]Li"Wb  
bond rating 债券评级 <"t >!I  
bonded warehouse 保税仓 g><sZqj8tt  
bonus 花红；红利；奖金 6PTD%Rf\  
bonus issue 红股发行 G~_dSa@g G  
bonus share 红股 _K9jj  
book 簿册；帐簿 /g_}5s-Z  
book and paper 簿册及文据 R4o_zwWgPw  
book close date 截止过户日期 L0
|u^J  
book debt 帐面债项 M]&9Kg3  
book entry 帐面记录 \Wo,^qR  
book loss 帐面亏损；帐面损失 8\[6z0+;  
book of account 帐簿 s^6S
{XJ  
book profit 帐面利润 eX=W+&l j  
book reserve 帐面储备 e]rWR  
book value 帐面价值 FuD$jsEw  
book-keeping transaction 帐面交易 NZ Xmrc{S  
boom year 经济高度增长年；景气年份 <5nz:B
/  
booming market 旺市；好市；景气市场 ^rx]Y;  
boost 上扬 Pp}j=$&j\  
borrow 借入 U#Ud~Q q  
borrowed fund 借入资金 Oh|Hy/&6W  
borrowed stock 被借用证券
\}cEHLq  
borrower 借用人；借款人；借方 /{Nx%PqL  
borrowing 借款；借贷；举债 IQR?n}ce  
borrowing and lending of stocks 借用及借出证券 N!,@}s  
borrowing power 借贷权；借款能力 _G`kj{J  
borrowing upon stock 以公债形式借取款项 ~*H!zKIx  
bottom out 见底回升；停泻回升 :imp~~L;  
bottom price 最低价；底价 7VR+EV  
bought and sold note 买卖单据 W#ev  
bought note 买货单 ,3x
3&c  
braking effect 抑制效果 .aNy)Yu8  
branch 部；分行；支行 b,I$.&BD  
branch registration certificate 分行登记证 R7vO,kZ6Q  
branch registration fee 分行登记费