[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 ,S2D/Y^>  
bill in a set 汇票联票 Qy*`s  
bill of exchange 汇票 HzF  
bill of lading [B/L] 提单 BE:HO^-.1  
bill of sale [B/S] 卖据；动产抵押据 dMQtW3stY  
bill payable after sight 见票后付款汇票 5K;jW  
bill payable on demand 凭票要求付款的汇票 |jk"; h  
bill purchased 出口押汇；买入票据 vR3'B3y  
bill receivable 应收票据 !TVlsm  
Bills of Exchange Law 《票据法》 7pMrYIP  
blank endorsement 空白背书；不记名背书 u8v;O}#  
blanket insurance 总括保险；综合保险；统保 Im+<oZ  
blanket policy 总括保险单；统保单 C3u/8Mrt7  
block 交易单位〔证券〕；大宗股票；集团 BEx? bf@|]  
block allocation 整体拨款；整笔拨款 p./zW )7+  
block capital grant 整笔非经常补助金 `!kOyh:X  
block discount policy 折扣统保单 w [D9Q=  
block grant 整笔补助金 "b8<C>
wY  
block grant system 整笔补助金制度 OySIp[{tJ  
block offer [securities] 整批发售〔证券〕 i!LEA/"V  
block vote 整体拨款 ow!utAF  
blue chip 蓝筹股；优质股票 p2GkI/6)uu  
board lot 交易单位；上牌单位；“一手” (2[tQ`~  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ?V4?r2$c  
Board of Governors of the World Bank 世界银行理事会 `6)GjZh^  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 Z
O5_n  
Board of Inland Revenue 税务委员会 |yx]TD{~P  
Board of Review [inland revenue] 税务上诉委员会 U ]`SM6  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 s%2w&Us*  
Board of Treasury 库务管理委员会 %(MaH  
board trading 上板式买卖 HJo&
snT3  
BOCI Capital Limited 中银国际融资有限公司 PB_+:S^8  
body corporate 法团；法人团体 L%}k.)yev  
Bogor Declaration 《茂物宣言》 l RF04  
bogus transaction 虚假交易 ARGtWW~:  
bona fide mortgage 真正抵押 Fo=Icvo  
bona fide transaction 真正交易 f',n'  
bona vacantia 无主财物 ?{NP3  
bond 债券；担保契据；担保书；债权证明书 7#SXqyP[  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 [fiB!G]?  
bond fund 债券基金 V##=-KZ  
bond rating 债券评级 SMY,bU'a  
bonded warehouse 保税仓 LuM:dJ  
bonus 花红；红利；奖金 \  $;E,  
bonus issue 红股发行 (/UW}$] h  
bonus share 红股 SU~t7Ta!G  
book 簿册；帐簿 I`^ 7Bk.r  
book and paper 簿册及文据 9fj3q>Un,  
book close date 截止过户日期 1@rI4U@D  
book debt 帐面债项 4{=zO(>  
book entry 帐面记录 As }:~Jy|  
book loss 帐面亏损；帐面损失 *pK bMG#  
book of account 帐簿 it.Lh'N;T  
book profit 帐面利润 IL;JdIa  
book reserve 帐面储备 _y*@Hj  
book value 帐面价值 dmI~$*  
book-keeping transaction 帐面交易 F6 ?4&h?n  
boom year 经济高度增长年；景气年份 OJ^kESrm8  
booming market 旺市；好市；景气市场 y.(Yh1  
boost 上扬 xl8=y  
borrow 借入 Hof@,w  
borrowed fund 借入资金 W/DSj :  
borrowed stock 被借用证券 6<X.]"u+E~  
borrower 借用人；借款人；借方 xucrp::g  
borrowing 借款；借贷；举债 *(wkgn  
borrowing and lending of stocks 借用及借出证券 r@b M3V_o  
borrowing power 借贷权；借款能力 tIn dve  
borrowing upon stock 以公债形式借取款项 7iMBDkb7  
bottom out 见底回升；停泻回升 d5
Hp&tm  
bottom price 最低价；底价 sA$x2[*O  
bought and sold note 买卖单据 2[ !#Xf  
bought note 买货单 1Tl^mS~k  
braking effect 抑制效果 )r2$!(NQ  
branch 部；分行；支行 ko<u0SjF)u  
branch registration certificate 分行登记证 %3b;`Oa  
branch registration fee 分行登记费