[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 6G^x%s  
bill in a set 汇票联票 9HtzBS  
bill of exchange 汇票
TVVr<r  
bill of lading [B/L] 提单 re$xeq\1P?  
bill of sale [B/S] 卖据；动产抵押据 wOlnDQs  
bill payable after sight 见票后付款汇票 323zR*\m  
bill payable on demand 凭票要求付款的汇票 \$iU#Z  
bill purchased 出口押汇；买入票据 y,.X5#rnX*  
bill receivable 应收票据 %YH+=b:uW  
Bills of Exchange Law 《票据法》 >Z\{P8@k
0  
blank endorsement 空白背书；不记名背书 YM:;mX5B  
blanket insurance 总括保险；综合保险；统保 gq'}LcV  
blanket policy 总括保险单；统保单 R
?/!7  
block 交易单位〔证券〕；大宗股票；集团 @lYm2l^  
block allocation 整体拨款；整笔拨款 aLWNqe&1  
block capital grant 整笔非经常补助金 N 9.$--X}D  
block discount policy 折扣统保单 e Qz_,vTk  
block grant 整笔补助金 P_[A  
block grant system 整笔补助金制度 /|)VO?*D  
block offer [securities] 整批发售〔证券〕 >R9_;  
block vote 整体拨款 l$1z%|I  
blue chip 蓝筹股；优质股票 (D?%(f  
board lot 交易单位；上牌单位；“一手” h0=Q.Yz6  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 v4pFts$J  
Board of Governors of the World Bank 世界银行理事会 #JOWiO0>  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 n0nvp@?7bJ  
Board of Inland Revenue 税务委员会 C0eqCu)Q  
Board of Review [inland revenue] 税务上诉委员会 w[WyT`6h!  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 ,D6
hJ_:  
Board of Treasury 库务管理委员会 &V$qIvN$  
board trading 上板式买卖 iPD5 KsAOA  
BOCI Capital Limited 中银国际融资有限公司 /^F_~.u{  
body corporate 法团；法人团体 D)]U+Qk  
Bogor Declaration 《茂物宣言》 o9j*Yz  
bogus transaction 虚假交易 H(JgqbFB*  
bona fide mortgage 真正抵押 zE~{}\J  
bona fide transaction 真正交易 NB["U"1[^E  
bona vacantia 无主财物 `YK2hr  
bond 债券；担保契据；担保书；债权证明书
~)ZMGx  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 iEA$`LhO\A  
bond fund 债券基金 R>r@I_  
bond rating 债券评级 n%SR5+N"  
bonded warehouse 保税仓 TpHvZ]c  
bonus 花红；红利；奖金 X J+y5at  
bonus issue 红股发行 eplz5%<  
bonus share 红股
']bpsn  
book 簿册；帐簿 F7FUoew<  
book and paper 簿册及文据 ,t
2yw  
book close date 截止过户日期 )@IDmz>  
book debt 帐面债项 {pV \]E\]  
book entry 帐面记录 zQ&k$l9  
book loss 帐面亏损；帐面损失 g}cb>'= ={  
book of account 帐簿 JTw< 4]  
book profit 帐面利润 y4V~fg;  
book reserve 帐面储备 {.D^2mj|  
book value 帐面价值 ;2NJkn 9t  
book-keeping transaction 帐面交易 U#u=9%'  
boom year 经济高度增长年；景气年份 :c*_W /  
booming market 旺市；好市；景气市场 WDM^rjA|j  
boost 上扬 \),DW)  
borrow 借入  ~x!"(  
borrowed fund 借入资金 j,]KidDWm  
borrowed stock 被借用证券 ]uikE2nn  
borrower 借用人；借款人；借方 %![%wI?  
borrowing 借款；借贷；举债 )&nfV 5@"  
borrowing and lending of stocks 借用及借出证券 oPqWL9]  
borrowing power 借贷权；借款能力 !XJvhsKXy  
borrowing upon stock 以公债形式借取款项 8)NQt$lWp  
bottom out 见底回升；停泻回升 dGNg[  
bottom price 最低价；底价 mMz^I7$  
bought and sold note 买卖单据 cl`!A2F1G#  
bought note 买货单 H*gX90{!2  
braking effect 抑制效果 2j*+^&M/  
branch 部；分行；支行 E#0_ y4  
branch registration certificate 分行登记证 oy;g;dtq  
branch registration fee 分行登记费