[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 NTASrh  
bill in a set 汇票联票 fW~r%u .y  
bill of exchange 汇票 x9bfH1  
bill of lading [B/L] 提单 F"FGPk  
bill of sale [B/S] 卖据；动产抵押据 mHrt)0\_  
bill payable after sight 见票后付款汇票 7m~.V[l
1  
bill payable on demand 凭票要求付款的汇票 =3$JeNK9  
bill purchased 出口押汇；买入票据 -"Wp
L2qD  
bill receivable 应收票据 }dQW-U  
Bills of Exchange Law 《票据法》 %JeT,{  
blank endorsement 空白背书；不记名背书 #!wu}nDu  
blanket insurance 总括保险；综合保险；统保 3 jZPv;9OC  
blanket policy 总括保险单；统保单 S@*
lI2  
block 交易单位〔证券〕；大宗股票；集团 cK%Sty'8+  
block allocation 整体拨款；整笔拨款 b
W\OKI1  
block capital grant 整笔非经常补助金 f]W$4f{  
block discount policy 折扣统保单 vnwS&;-k~  
block grant 整笔补助金 &\#If:  
block grant system 整笔补助金制度 KV0M^B|W  
block offer [securities] 整批发售〔证券〕 JnQ5r>!>3  
block vote 整体拨款 ;|*o^9q  
blue chip 蓝筹股；优质股票 pKJ0+mN #"  
board lot 交易单位；上牌单位；“一手” *`&4<>=n  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 Z`y%#B6x.  
Board of Governors of the World Bank 世界银行理事会 J5e  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 ;*>Y8^K&Q  
Board of Inland Revenue 税务委员会 _;/onM  
Board of Review [inland revenue] 税务上诉委员会 |(G^3+5Uwm  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 d#xi_L!  
Board of Treasury 库务管理委员会 M6
l S2  
board trading 上板式买卖 
C +S  
BOCI Capital Limited 中银国际融资有限公司
mX66}s}#  
body corporate 法团；法人团体 @px2/x  
Bogor Declaration 《茂物宣言》 ~iI4v#0  
bogus transaction 虚假交易 `d]D=DtH  
bona fide mortgage 真正抵押 ,'w9@A  
bona fide transaction 真正交易 [hC-} 9  
bona vacantia 无主财物 3}*)EC  
bond 债券；担保契据；担保书；债权证明书 NrA?^F  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 p?F%a;V3  
bond fund 债券基金 uvC ![j^~  
bond rating 债券评级 "=8= G  
bonded warehouse 保税仓 MG6taOO!  
bonus 花红；红利；奖金 z0|%h?N  
bonus issue 红股发行 +PT/pybA  
bonus share 红股 |rW,:&;  
book 簿册；帐簿 ZyAm:yO  
book and paper 簿册及文据 /
`$9H|  
book close date 截止过户日期 Cn+'!?!d,  
book debt 帐面债项 $bSnbU<  
book entry 帐面记录 W Cz+  
book loss 帐面亏损；帐面损失 P5,X,-eG  
book of account 帐簿 vt8z=O  
book profit 帐面利润 kD1[6cJ!=.  
book reserve 帐面储备 $}_a`~u  
book value 帐面价值 Q|T9tc
->  
book-keeping transaction 帐面交易 2smQD8t  
boom year 经济高度增长年；景气年份 {Aq2}sRl{  
booming market 旺市；好市；景气市场 /DLgE7iU%  
boost 上扬 G_OLUuK?C  
borrow 借入 )/uu~9SFd  
borrowed fund 借入资金 h|m>JDxn  
borrowed stock 被借用证券 (rFXzCI  
borrower 借用人；借款人；借方 o&-c5X4  
borrowing 借款；借贷；举债 A_nu:K-  
borrowing and lending of stocks 借用及借出证券 e:2e5gz  
borrowing power 借贷权；借款能力 i_<Uk8  
borrowing upon stock 以公债形式借取款项 ]H[%PQ r`Z  
bottom out 见底回升；停泻回升 |Iq#Q3w  
bottom price 最低价；底价 W[ZW=c  
bought and sold note 买卖单据 En&`m  
bought note 买货单 Zq[aC0%+  
braking effect 抑制效果 M{)7C,'  
branch 部；分行；支行 zNg8Oq&  
branch registration certificate 分行登记证 cow]qe6K  
branch registration fee 分行登记费