[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 g]|_ `  
bill in a set 汇票联票 *zy'#`>  
bill of exchange 汇票 t}Ss=0dJO  
bill of lading [B/L] 提单 Zm(dY*z5:J  
bill of sale [B/S] 卖据；动产抵押据 7 jjU  
bill payable after sight 见票后付款汇票 6Nt
$ZYS  
bill payable on demand 凭票要求付款的汇票 cOkgoL" 4  
bill purchased 出口押汇；买入票据 , H2Yp Zk  
bill receivable 应收票据 1TjZ#yP%1  
Bills of Exchange Law 《票据法》 2J<&rKCF  
blank endorsement 空白背书；不记名背书 jJ~Y]dQi  
blanket insurance 总括保险；综合保险；统保
3sFeP&  
blanket policy 总括保险单；统保单 6e.v&f7(  
block 交易单位〔证券〕；大宗股票；集团 YsP/p-  
block allocation 整体拨款；整笔拨款 :Q_x/+-  
block capital grant 整笔非经常补助金 .$Bwb/a  
block discount policy 折扣统保单 ;LRW 8Wd  
block grant 整笔补助金 ''S &e  
block grant system 整笔补助金制度 . uR M{Bs  
block offer [securities] 整批发售〔证券〕 =XT)J6z^"  
block vote 整体拨款 6z?gg3GV  
blue chip 蓝筹股；优质股票 ( R'+j
WH  
board lot 交易单位；上牌单位；“一手” .0|
=[|  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ]` ]g@v  
Board of Governors of the World Bank 世界银行理事会 )`8pd 7<.  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 &[@\f^~  
Board of Inland Revenue 税务委员会 R#(G%66   
Board of Review [inland revenue] 税务上诉委员会 zoP%u,XL  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 K=6UK%y A  
Board of Treasury 库务管理委员会 V Xm[-  
board trading 上板式买卖 Bf]$X>d  
BOCI Capital Limited 中银国际融资有限公司 1$ML#5+,  
body corporate 法团；法人团体 "&lN\&:  
Bogor Declaration 《茂物宣言》 9s`/~ a@  
bogus transaction 虚假交易 j7 d:v7+_  
bona fide mortgage 真正抵押 59*M"1['Q  
bona fide transaction 真正交易 gUVn;_  
bona vacantia 无主财物 8g*hvPc  
bond 债券；担保契据；担保书；债权证明书 Yv)aAWEa  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券
B9X8  
bond fund 债券基金 e *]r  
bond rating 债券评级 W f@t4(i  
bonded warehouse 保税仓 YQgNv`l}  
bonus 花红；红利；奖金 b2kWjg.4  
bonus issue 红股发行 &|5GB3H=  
bonus share 红股 _3>djF_ u  
book 簿册；帐簿 [vTMS2  
book and paper 簿册及文据 `cr(wdvI  
book close date 截止过户日期 [s
` G^  
book debt 帐面债项 [VSU"AJ
Y  
book entry 帐面记录 RFko>d  
book loss 帐面亏损；帐面损失 otr>3a*'  
book of account 帐簿 R 1ktj  
book profit 帐面利润 ](K0Fwo`;"  
book reserve 帐面储备 &ZJgQ-Pc(m  
book value 帐面价值  "0&N}  
book-keeping transaction 帐面交易 C3VLV&wF  
boom year 经济高度增长年；景气年份 Yck~xt&]  
booming market 旺市；好市；景气市场 ]gEhE  
boost 上扬 >UHa  
borrow 借入 eW8[I'v_&  
borrowed fund 借入资金 ?KWj}|%  
borrowed stock 被借用证券 }$gmK  
borrower 借用人；借款人；借方 8`v$liH  
borrowing 借款；借贷；举债 Zk? =  
borrowing and lending of stocks 借用及借出证券 J]pa4C`  
borrowing power 借贷权；借款能力 `v nJ4*  
borrowing upon stock 以公债形式借取款项 *'ZN:5%H  
bottom out 见底回升；停泻回升 F}X0',  
bottom price 最低价；底价 $Ui&D I  
bought and sold note 买卖单据 |L:Cn J  
bought note 买货单 nr \q7  
braking effect 抑制效果 !.Zt[g}  
branch 部；分行；支行 \#dl6:"  
branch registration certificate 分行登记证 =AOWeLk*G  
branch registration fee 分行登记费