[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 O.Te"=^"F  
bill in a set 汇票联票 67H?xsk@n  
bill of exchange 汇票 9;n*u9<  
bill of lading [B/L] 提单 Uv?^qe0=  
bill of sale [B/S] 卖据；动产抵押据 n}9<7e~/  
bill payable after sight 见票后付款汇票 sm?b,T/  
bill payable on demand 凭票要求付款的汇票 55`p~:&VQ  
bill purchased 出口押汇；买入票据 ON{a'H  
bill receivable 应收票据 &&jQ4@m}j  
Bills of Exchange Law 《票据法》 FP y}Wc*UA  
blank endorsement 空白背书；不记名背书 iVVR$uzhH  
blanket insurance 总括保险；综合保险；统保 KD f#e3  
blanket policy 总括保险单；统保单 K}n.k
[Do  
block 交易单位〔证券〕；大宗股票；集团 a_\
7Ho$^  
block allocation 整体拨款；整笔拨款 toj5b;+4F  
block capital grant 整笔非经常补助金 :%28*fl  
block discount policy 折扣统保单 Vnb@5W2\  
block grant 整笔补助金
-=lL{oB1  
block grant system 整笔补助金制度 ~kpa J'
m  
block offer [securities] 整批发售〔证券〕 @az<D7j2  
block vote 整体拨款 d@8:f  
blue chip 蓝筹股；优质股票 g@t..xJ,  
board lot 交易单位；上牌单位；“一手” AfZGI'%4[a  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 xHx_! )7  
Board of Governors of the World Bank 世界银行理事会 @yQ1F> t  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 gDw(_KC  
Board of Inland Revenue 税务委员会 2cS94h  
Board of Review [inland revenue] 税务上诉委员会 D;48VK/Q  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 -W/D Cj<  
Board of Treasury 库务管理委员会 #;1RStb:zj  
board trading 上板式买卖 ~rq:I<5  
BOCI Capital Limited 中银国际融资有限公司 7bGOE_r  
body corporate 法团；法人团体 .R4,fCN  
Bogor Declaration 《茂物宣言》 ]f`UflMO8  
bogus transaction 虚假交易 Z,-TMtM7  
bona fide mortgage 真正抵押 xrlyph5mE  
bona fide transaction 真正交易 Mu.oqT  
bona vacantia 无主财物 ]$.w I~J%  
bond 债券；担保契据；担保书；债权证明书 vy7?]}MvV  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 %k"hzjXAw  
bond fund 债券基金 KB~`3Wj|Z  
bond rating 债券评级 N!tNRMTi  
bonded warehouse 保税仓 9qzHy}A  
bonus 花红；红利；奖金 ht+wi5b  
bonus issue 红股发行 MCXt,`}[  
bonus share 红股 BHkicb?   
book 簿册；帐簿 b;vVlIG  
book and paper 簿册及文据 YXF^4||j.c  
book close date 截止过户日期 : .{d,)G  
book debt 帐面债项 8A*tpMV?J
 
book entry 帐面记录 4Pf"R~&[  
book loss 帐面亏损；帐面损失 *y+K{ fM1  
book of account 帐簿 vZ6R>f  
book profit 帐面利润 tp ky  
book reserve 帐面储备 ljg6uz1v%  
book value 帐面价值 <h~uGBS "  
book-keeping transaction 帐面交易 QD-Bt=S7l  
boom year 经济高度增长年；景气年份 *uxKI:rB:  
booming market 旺市；好市；景气市场 <P*7u\9&  
boost 上扬 8[ ZuVJ]  
borrow 借入 >*|Eyv_  
borrowed fund 借入资金 %X\Rfn0J"  
borrowed stock 被借用证券 PKGqu,J,  
borrower 借用人；借款人；借方 _?$')P|  
borrowing 借款；借贷；举债 W3X;c*j  
borrowing and lending of stocks 借用及借出证券 q}E'x/s2m  
borrowing power 借贷权；借款能力 dry%aT  
borrowing upon stock 以公债形式借取款项 R&'Mze fb  
bottom out 见底回升；停泻回升 ]N1,"W}  
bottom price 最低价；底价 ,&@FToR  
bought and sold note 买卖单据 HuxvIg  
bought note 买货单 nAsc^Yh  
braking effect 抑制效果 f?@M"p@T  
branch 部；分行；支行 S4E@wLi  
branch registration certificate 分行登记证 e)L!4Y44K  
branch registration fee 分行登记费