[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 r6:c<p[c  
bill in a set 汇票联票 > a"4aYj  
bill of exchange 汇票 "Wz74bl e  
bill of lading [B/L] 提单 1WJ%n;  
bill of sale [B/S] 卖据；动产抵押据 rG"QK!R5  
bill payable after sight 见票后付款汇票 Ou,Eu05jt'  
bill payable on demand 凭票要求付款的汇票 fF.qQTy;7  
bill purchased 出口押汇；买入票据 Y1s3>`  
bill receivable 应收票据 l>{+X )  
Bills of Exchange Law 《票据法》 W;y ,Xs  
blank endorsement 空白背书；不记名背书 `bMwt?[*  
blanket insurance 总括保险；综合保险；统保 IKVS7m  
blanket policy 总括保险单；统保单 w8298Kl  
block 交易单位〔证券〕；大宗股票；集团 \rPT7\ZA  
block allocation 整体拨款；整笔拨款 >#8J@=iuqv  
block capital grant 整笔非经常补助金 vm4q1!!(  
block discount policy 折扣统保单 Y&y5^nG  
block grant 整笔补助金 +8eW/Bs@2  
block grant system 整笔补助金制度 6,:`esl  
block offer [securities] 整批发售〔证券〕 !PuW6  
block vote 整体拨款 d`ESe'j:  
blue chip 蓝筹股；优质股票 IP-}J$$1  
board lot 交易单位；上牌单位；“一手” >^(Q4eU7!  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 DY'1#$;  
Board of Governors of the World Bank 世界银行理事会 [bZASeh  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 = }6l.9  
Board of Inland Revenue 税务委员会 ," ~4l&  
Board of Review [inland revenue] 税务上诉委员会 $kCXp.#k@~  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 <h<4R Rj  
Board of Treasury 库务管理委员会 eHQ3K#M#  
board trading 上板式买卖 u[yUUYe  
BOCI Capital Limited 中银国际融资有限公司 p&<X&D   
body corporate 法团；法人团体 {xS\CC(g  
Bogor Declaration 《茂物宣言》 (25v7Y]  
bogus transaction 虚假交易 \[F4ooe  
bona fide mortgage 真正抵押 2}HS`) /  
bona fide transaction 真正交易 :"e,& %  
bona vacantia 无主财物 WTZr{)e  
bond 债券；担保契据；担保书；债权证明书 Q?"-[6[v  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 3G9AS#-C  
bond fund 债券基金 q[T='!Z\  
bond rating 债券评级 3t^r;b  
bonded warehouse 保税仓 8jxs%N,aI  
bonus 花红；红利；奖金 {<}kqn83sT  
bonus issue 红股发行 +5C*i@v  
bonus share 红股 wU=@,K  
book 簿册；帐簿 Ne 9R u'B6  
book and paper 簿册及文据 6: o?@%  
book close date 截止过户日期 DGllJ_/Z  
book debt 帐面债项 %U$PcHOo  
book entry 帐面记录 Vg^@6zU  
book loss 帐面亏损；帐面损失 KXy|Si8w  
book of account 帐簿 -+#g.1UL/  
book profit 帐面利润 zZ\2fKrpg  
book reserve 帐面储备 b6E,u*)"  
book value 帐面价值 I%q&4L7pj  
book-keeping transaction 帐面交易 ;}=[( eqA  
boom year 经济高度增长年；景气年份 2n`OcXCh/  
booming market 旺市；好市；景气市场 j)[ wX  
boost 上扬 =5yI>A0  
borrow 借入 ND|!U#wMNV  
borrowed fund 借入资金 >kJEa8  
borrowed stock 被借用证券 qp@:Zqz8  
borrower 借用人；借款人；借方 !ENb \'>J>  
borrowing 借款；借贷；举债 ]/y&5X  
borrowing and lending of stocks 借用及借出证券 SKf[&eP,G  
borrowing power 借贷权；借款能力 RO1xcCp  
borrowing upon stock 以公债形式借取款项 {Noa4i  
bottom out 见底回升；停泻回升 SmJ6Fm6  
bottom price 最低价；底价 ,:!dqonn  
bought and sold note 买卖单据 m+J3t@$  
bought note 买货单 t6)wR  
braking effect 抑制效果 c%
+9uu3  
branch 部；分行；支行 5YG?m{hyn_  
branch registration certificate 分行登记证 -r!N; s$t  
branch registration fee 分行登记费