[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 #IL~0t  
bill in a set 汇票联票 fDm}J  
bill of exchange 汇票 B 3,ig9  
bill of lading [B/L] 提单 _+R_ms  
bill of sale [B/S] 卖据；动产抵押据 ?[L0LL?ce  
bill payable after sight 见票后付款汇票 8
en#PH }  
bill payable on demand 凭票要求付款的汇票 zvQ^f@lq2  
bill purchased 出口押汇；买入票据 !!D:V`F/d  
bill receivable 应收票据 NNREt:+kr  
Bills of Exchange Law 《票据法》 fi-&[llg  
blank endorsement 空白背书；不记名背书 7K5
o" "  
blanket insurance 总括保险；综合保险；统保 pFv[z':&Q  
blanket policy 总括保险单；统保单 \PtC  
block 交易单位〔证券〕；大宗股票；集团 _>:=<xyOq  
block allocation 整体拨款；整笔拨款 q%=7<( w  
block capital grant 整笔非经常补助金 RGPU~L  
block discount policy 折扣统保单 37M[9m|D*  
block grant 整笔补助金 ,[K)E  
block grant system 整笔补助金制度 WHD/ s  
block offer [securities] 整批发售〔证券〕 [0,q7d?"  
block vote 整体拨款 { $QF*j  
blue chip 蓝筹股；优质股票 scPq\Qd?O  
board lot 交易单位；上牌单位；“一手” fb=$<0Ocj  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 uK&wS#uY  
Board of Governors of the World Bank 世界银行理事会 C6=;(=?C  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 c 402pj  
Board of Inland Revenue 税务委员会 ?\p
%Mx?  
Board of Review [inland revenue] 税务上诉委员会 da86Jj=k  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 W0?Y%Da(4m  
Board of Treasury 库务管理委员会 (Ss77~W7  
board trading 上板式买卖 KlX |PQ  
BOCI Capital Limited 中银国际融资有限公司 yOCcp+`T}  
body corporate 法团；法人团体 Bc"}nSjH  
Bogor Declaration 《茂物宣言》 X=c ,`&^  
bogus transaction 虚假交易 G> {:D'#  
bona fide mortgage 真正抵押 OaCj3d>  
bona fide transaction 真正交易 ThqfZl=V  
bona vacantia 无主财物 *$Wx*Jo  
bond 债券；担保契据；担保书；债权证明书 q!h*3mN m  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 yW=hnV{  
bond fund 债券基金 X|n[ 9h:%  
bond rating 债券评级 GHsdLe=t0#  
bonded warehouse 保税仓 2] wf`9ZH  
bonus 花红；红利；奖金 ]B.,7  
bonus issue 红股发行 . eag84_  
bonus share 红股 = ]HJa
 
book 簿册；帐簿 
d~f0]O  
book and paper 簿册及文据 6Oqnb+  
book close date 截止过户日期 .$s|T  
book debt 帐面债项 1X_!%Z  
book entry 帐面记录 U!UX"r  
book loss 帐面亏损；帐面损失 r L|BkN  
book of account 帐簿 JP% ;rAoJ  
book profit 帐面利润 c68$pgG  
book reserve 帐面储备 lG^nT  
book value 帐面价值 X|lmH{k
f  
book-keeping transaction 帐面交易 WMz|FFKVY  
boom year 经济高度增长年；景气年份 zSv
Hvs  
booming market 旺市；好市；景气市场 7z0uj  
boost 上扬 ghd[G}  
borrow 借入 &#\7w85$  
borrowed fund 借入资金 C]cT*B^  
borrowed stock 被借用证券 n_NG~/x  
borrower 借用人；借款人；借方 (=/L#Yg_  
borrowing 借款；借贷；举债 cw-JGqLx  
borrowing and lending of stocks 借用及借出证券 +O:pZz  
borrowing power 借贷权；借款能力 ,7$uh):  
borrowing upon stock 以公债形式借取款项 Nm :lC%>X  
bottom out 见底回升；停泻回升 ?|rw=%  
bottom price 最低价；底价 2 ]6u Be  
bought and sold note 买卖单据 hr"+0KeX  
bought note 买货单 ]qG5Ne_  
braking effect 抑制效果 Evgq}3  
branch 部；分行；支行 r\ - k/0  
branch registration certificate 分行登记证 #Lt+6sa]2@  
branch registration fee 分行登记费