[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 +gd4\ZG  
bill in a set 汇票联票 @"
a6fn  
bill of exchange 汇票 Hnknly  
bill of lading [B/L] 提单 :Z`:nq.a  
bill of sale [B/S] 卖据；动产抵押据 :y*NM,s
 
bill payable after sight 见票后付款汇票 1"Z@Q`}  
bill payable on demand 凭票要求付款的汇票 +#U|skl  
bill purchased 出口押汇；买入票据 !+>v[(OzM  
bill receivable 应收票据 =4V&* go*\  
Bills of Exchange Law 《票据法》 kiUGZ^k\s  
blank endorsement 空白背书；不记名背书
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blanket insurance 总括保险；综合保险；统保 Q!- 0xlx  
blanket policy 总括保险单；统保单 Jk@]tAwoM  
block 交易单位〔证券〕；大宗股票；集团 d->|EJP  
block allocation 整体拨款；整笔拨款 E_Z{6&r  
block capital grant 整笔非经常补助金 :w}{$v}#D;  
block discount policy 折扣统保单 hfpJ+[  
block grant 整笔补助金 4BnSqwa_  
block grant system 整笔补助金制度 f}g\D#`]/  
block offer [securities] 整批发售〔证券〕 rpeJkG@+  
block vote 整体拨款 S$
KFf=0  
blue chip 蓝筹股；优质股票 DPi_O{W>  
board lot 交易单位；上牌单位；“一手” zvABU+{jD  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 F, U*
yj  
Board of Governors of the World Bank 世界银行理事会 .MO\uh0N  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 +"9hWb5  
Board of Inland Revenue 税务委员会 n>@oBG)!  
Board of Review [inland revenue] 税务上诉委员会 ~l;[@jsw F  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 R$;n)_H  
Board of Treasury 库务管理委员会 YK|bXSA[  
board trading 上板式买卖 ^u3V E  
BOCI Capital Limited 中银国际融资有限公司 G\|,5HED  
body corporate 法团；法人团体 *s@Qtgu  
Bogor Declaration 《茂物宣言》 @lJzr3}WZ  
bogus transaction 虚假交易 !9 fz(9  
bona fide mortgage 真正抵押 z-M3  
bona fide transaction 真正交易 \fr-<5w79  
bona vacantia 无主财物  hi
g2  
bond 债券；担保契据；担保书；债权证明书 .<kqJ|SVi  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 'SQG>F Uy  
bond fund 债券基金 SG6sw]x  
bond rating 债券评级 ^vG8#A}]  
bonded warehouse 保税仓 9 \^|6k,  
bonus 花红；红利；奖金 ^CwR!I.D}4  
bonus issue 红股发行 (O0Ur m  
bonus share 红股 Q: J^"  
book 簿册；帐簿 n3J53| %v  
book and paper 簿册及文据 CI3XzH\IX*  
book close date 截止过户日期 qzb<J=F
AU  
book debt 帐面债项 @&[T _l  
book entry 帐面记录 iNMx"F0r  
book loss 帐面亏损；帐面损失
wEzKqD  
book of account 帐簿 %YOndIS:  
book profit 帐面利润 L(X6-M:  
book reserve 帐面储备 j0@[Br%7  
book value 帐面价值 \ U@rg4  
book-keeping transaction 帐面交易 f S^!ZPe1  
boom year 经济高度增长年；景气年份 OyqNLR  
booming market 旺市；好市；景气市场 :;t #\%L/  
boost 上扬 fGmT_C0t  
borrow 借入 qKJSj   
borrowed fund 借入资金 7RZh<A>m  
borrowed stock 被借用证券 _{M\Bs2<  
borrower 借用人；借款人；借方 p*5\+WO>!(  
borrowing 借款；借贷；举债 8^B;1`#  
borrowing and lending of stocks 借用及借出证券 1qi@uYDug  
borrowing power 借贷权；借款能力 Dr;iQkGP  
borrowing upon stock 以公债形式借取款项 8q )=  
bottom out 见底回升；停泻回升 71C42=AU  
bottom price 最低价；底价 YwcPX`eg  
bought and sold note 买卖单据 D7 "p}PD>~  
bought note 买货单 US{3pkr;I]  
braking effect 抑制效果 LEECW_:  
branch 部；分行；支行 vs 6,  
branch registration certificate 分行登记证 wY"o`oZ  
branch registration fee 分行登记费