[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 (4x`/  
bill in a set 汇票联票 ]KLjQpd  
bill of exchange 汇票 ^Jsx^?  
bill of lading [B/L] 提单 )t&j0`Yq  
bill of sale [B/S] 卖据；动产抵押据 0ir ]  
bill payable after sight 见票后付款汇票 k G4v>  
bill payable on demand 凭票要求付款的汇票 >>FE?@  
bill purchased 出口押汇；买入票据 fPa FL}&  
bill receivable 应收票据 QUwSnotgU  
Bills of Exchange Law 《票据法》 68W&qzw.[r  
blank endorsement 空白背书；不记名背书 )lBke*j~  
blanket insurance 总括保险；综合保险；统保 pma'C\b
>  
blanket policy 总括保险单；统保单 g
b(a`  
block 交易单位〔证券〕；大宗股票；集团 (Lp<T!"  
block allocation 整体拨款；整笔拨款 rAM{<  
block capital grant 整笔非经常补助金 r`HtN{ 6r  
block discount policy 折扣统保单 OpW4@le_r  
block grant 整笔补助金 o{37}if  
block grant system 整笔补助金制度 d[6[3B  
block offer [securities] 整批发售〔证券〕 q`{crY30  
block vote 整体拨款 V80g+)|  
blue chip 蓝筹股；优质股票 ~bf-uHx  
board lot 交易单位；上牌单位；“一手” vB hpD  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 7%b?[}y4  
Board of Governors of the World Bank 世界银行理事会 4w<U%57  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 "6
[fqW65  
Board of Inland Revenue 税务委员会 Z Ql ja  
Board of Review [inland revenue] 税务上诉委员会 s9>-Q"(y  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 `07xW*K(\Y  
Board of Treasury 库务管理委员会 [u`v'*0d  
board trading 上板式买卖 W]}y:_t4
 
BOCI Capital Limited 中银国际融资有限公司 ?suxoP%  
body corporate 法团；法人团体 ^7G@CBi
c"  
Bogor Declaration 《茂物宣言》 AvfSR p  
bogus transaction 虚假交易 \7n ;c  
bona fide mortgage 真正抵押 |:7O  
bona fide transaction 真正交易 p2cwW/^V  
bona vacantia 无主财物 _lcx?IV  
bond 债券；担保契据；担保书；债权证明书 =]X_wA;%  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 IH(]RHTp%  
bond fund 债券基金 *~YU0o  
bond rating 债券评级 gY9HEfB  
bonded warehouse 保税仓 5?9K%x'b  
bonus 花红；红利；奖金 =4+Wx8ZeW  
bonus issue 红股发行 `!V=~"ve  
bonus share 红股 JVy-Y  
book 簿册；帐簿 qS1byqq78l  
book and paper 簿册及文据 us%dw&   
book close date 截止过户日期 =BW;n]ls  
book debt 帐面债项 }TfZ7~o[  
book entry 帐面记录 ]06orBV  
book loss 帐面亏损；帐面损失 ,/*L|M/ &5  
book of account 帐簿 Q"rQVO  
book profit 帐面利润 90<z*j$EK  
book reserve 帐面储备 G(joamfM  
book value 帐面价值 c~ x  
book-keeping transaction 帐面交易 as%@dUK?  
boom year 经济高度增长年；景气年份 }h{
8i_R  
booming market 旺市；好市；景气市场 [[ {L#  
boost 上扬 %+gK5aVab  
borrow 借入 Cb:}AQ=  
borrowed fund 借入资金 dA4DW  
borrowed stock 被借用证券
nD#QC=}  
borrower 借用人；借款人；借方 V&e9?5@  
borrowing 借款；借贷；举债 ^phgNzD  
borrowing and lending of stocks 借用及借出证券 DD$YMM  
borrowing power 借贷权；借款能力 &=ZVU\o:  
borrowing upon stock 以公债形式借取款项 %# M=qP  
bottom out 见底回升；停泻回升 1V/?p<A  
bottom price 最低价；底价 my1FW,3  
bought and sold note 买卖单据
=*2_B~`  
bought note 买货单 ZH<:g6  
braking effect 抑制效果 LeP;HP|  
branch 部；分行；支行 bEvlk\iql  
branch registration certificate 分行登记证 cl,\N\  
branch registration fee 分行登记费