[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 C?6q]k]r  
bill in a set 汇票联票 =Fq{#sC>  
bill of exchange 汇票 Us>
 
bill of lading [B/L] 提单 jX t5.9 t  
bill of sale [B/S] 卖据；动产抵押据 `1FNs?j  
bill payable after sight 见票后付款汇票 |;U3 pq)  
bill payable on demand 凭票要求付款的汇票 PX?^v8wlqL  
bill purchased 出口押汇；买入票据 >F/E,U ]  
bill receivable 应收票据 QP@@h4J^  
Bills of Exchange Law 《票据法》 jo 0
XOs  
blank endorsement 空白背书；不记名背书 Ct3+ga$  
blanket insurance 总括保险；综合保险；统保 1D~B\=LL}  
blanket policy 总括保险单；统保单 7a.iT-*  
block 交易单位〔证券〕；大宗股票；集团 SF[Z]|0gs  
block allocation 整体拨款；整笔拨款 @Qqf4h  
block capital grant 整笔非经常补助金 ~BBh4t&  
block discount policy 折扣统保单 \z.p [;'ir  
block grant 整笔补助金 kkj_k:Eah  
block grant system 整笔补助金制度 Nvd(Tad  
block offer [securities] 整批发售〔证券〕 D{4]c)>  
block vote 整体拨款 1Va @w  
blue chip 蓝筹股；优质股票 Xxm7s S  
board lot 交易单位；上牌单位；“一手” u(`7F(R  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 eYv+tjIF  
Board of Governors of the World Bank 世界银行理事会 +bWo{   
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 KkR.p,/  
Board of Inland Revenue 税务委员会 D2\EpL/  
Board of Review [inland revenue] 税务上诉委员会 P1`YbLER5  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 t*c_70|@k  
Board of Treasury 库务管理委员会 4@M
}5WJ7  
board trading 上板式买卖 8PG&/"K  
BOCI Capital Limited 中银国际融资有限公司 iX>)6)uJ  
body corporate 法团；法人团体 obgO-d9l  
Bogor Declaration 《茂物宣言》 l@@qpaH  
bogus transaction 虚假交易  Y@b|/+  
bona fide mortgage 真正抵押 ~UsE"5  
bona fide transaction 真正交易 s-l3_210  
bona vacantia 无主财物 i \.&8  
bond 债券；担保契据；担保书；债权证明书 of`WP  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 H\|H]:CE  
bond fund 债券基金 !B#tJD  
bond rating 债券评级 :QMpp}G  
bonded warehouse 保税仓 \@6V{y'Zo  
bonus 花红；红利；奖金 j<L!(6B  
bonus issue 红股发行 xQqZi b5I  
bonus share 红股 ORfMp'uP=  
book 簿册；帐簿 W:2j.K9!  
book and paper 簿册及文据 }9+Vf'u|l  
book close date 截止过户日期 ZP.~Y;Ch;-  
book debt 帐面债项 3E8 Gh>J_  
book entry 帐面记录 :&s8G *  
book loss 帐面亏损；帐面损失 q6P5:@  
book of account 帐簿 2o0WS~}5  
book profit 帐面利润 e&9v`8}   
book reserve 帐面储备 1EliR uJ  
book value 帐面价值 S&'-wAEd  
book-keeping transaction 帐面交易 Lcs?2c:%  
boom year 经济高度增长年；景气年份 hWr}Uui  
booming market 旺市；好市；景气市场 m!Aw,*m+*  
boost 上扬 w|ct="MG  
borrow 借入 ~A*$+c(  
borrowed fund 借入资金 >i2WYT  
borrowed stock 被借用证券 DM{Z#b]  
borrower 借用人；借款人；借方 (i]0IYMXy*  
borrowing 借款；借贷；举债 XeAH.i<  
borrowing and lending of stocks 借用及借出证券 ZgxpH
o  
borrowing power 借贷权；借款能力 VS5D)5w#  
borrowing upon stock 以公债形式借取款项 x0q`Uc  
bottom out 见底回升；停泻回升 0-Wv$o[  
bottom price 最低价；底价 YA8ZB&]En/  
bought and sold note 买卖单据 ,.uI>  
bought note 买货单 er>@- F7w  
braking effect 抑制效果 u9ue>I/  
branch 部；分行；支行 ~fz9PoC  
branch registration certificate 分行登记证 ^=w){]G  
branch registration fee 分行登记费