[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 Ln\Gv/)  
bill in a set 汇票联票 YVz,P_\(m  
bill of exchange 汇票 )B~{G\jS  
bill of lading [B/L] 提单 q="ymx~  
bill of sale [B/S] 卖据；动产抵押据 >%t5j?p  
bill payable after sight 见票后付款汇票 dOgc%(kz  
bill payable on demand 凭票要求付款的汇票 B&*`A&^y  
bill purchased 出口押汇；买入票据 Yc5) ^v  
bill receivable 应收票据 1mfB6p1Z(  
Bills of Exchange Law 《票据法》 `VglE?M  
blank endorsement 空白背书；不记名背书 G(hn
rRxn  
blanket insurance 总括保险；综合保险；统保 nAj +HLO  
blanket policy 总括保险单；统保单 8N#.@\'kz.  
block 交易单位〔证券〕；大宗股票；集团 YsTF 10  
block allocation 整体拨款；整笔拨款 ._'.F'd  
block capital grant 整笔非经常补助金 6"+bCx0:  
block discount policy 折扣统保单 ?#ywUEY* i  
block grant 整笔补助金 Ipow Jw^  
block grant system 整笔补助金制度 `j.-hy>s  
block offer [securities] 整批发售〔证券〕 -Zg@#H  
block vote 整体拨款 b|@f!lA  
blue chip 蓝筹股；优质股票 v}^uN+a5  
board lot 交易单位；上牌单位；“一手” MP Q?Q]'  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 >-`-D=!V  
Board of Governors of the World Bank 世界银行理事会 Nlm3RxSn  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 np7!
y U  
Board of Inland Revenue 税务委员会 <2I<Z'B,e  
Board of Review [inland revenue] 税务上诉委员会 g9 =O<u#  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 de"+ABR  
Board of Treasury 库务管理委员会 :+fW#:  
board trading 上板式买卖 UX?S#:h  
BOCI Capital Limited 中银国际融资有限公司 R}OjSiS\  
body corporate 法团；法人团体 dW|S\
S'&  
Bogor Declaration 《茂物宣言》 h61BIc@>  
bogus transaction 虚假交易 ^p\n/#B  
bona fide mortgage 真正抵押 DwXSlsN3v  
bona fide transaction 真正交易 Rd1I$| Y  
bona vacantia 无主财物 
oi^pU  
bond 债券；担保契据；担保书；债权证明书 p;2NO&  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 a 0qDRB  
bond fund 债券基金 DCSTp2  
bond rating 债券评级 j5 W)9HW:  
bonded warehouse 保税仓 G\r>3Ys  
bonus 花红；红利；奖金 c 9zMI  
bonus issue 红股发行 `ItPTSOi  
bonus share 红股 ~t.i;eu  
book 簿册；帐簿 8d>>r69$pa  
book and paper 簿册及文据 {'f=*vMI  
book close date 截止过户日期 D}pNsQ  
book debt 帐面债项 r@H7J 5<Y-  
book entry 帐面记录 R%r<AL5kJk  
book loss 帐面亏损；帐面损失 *U|2u+| F  
book of account 帐簿 io4/M<6<  
book profit 帐面利润 g; ZVoD  
book reserve 帐面储备 XSo$;q\  
book value 帐面价值 qMcOSZ%8J  
book-keeping transaction 帐面交易 <\5E{/7Tl  
boom year 经济高度增长年；景气年份 Sh o] ~)XX  
booming market 旺市；好市；景气市场 e5m-7{h@  
boost 上扬 V#d8fRm  
borrow 借入 { Em fw9L  
borrowed fund 借入资金 rqi|8gKY  
borrowed stock 被借用证券 6^Ax3#q  
borrower 借用人；借款人；借方 1\if XJ  
borrowing 借款；借贷；举债 !K_ ke h  
borrowing and lending of stocks 借用及借出证券 tc)4$"9)  
borrowing power 借贷权；借款能力 dWDf(SS  
borrowing upon stock 以公债形式借取款项 os`#:Ao5  
bottom out 见底回升；停泻回升 4-\gha  
bottom price 最低价；底价 fGDjX!3-S  
bought and sold note 买卖单据 :g"UG0];  
bought note 买货单 <a$'tw-8  
braking effect 抑制效果 9uA2M!~i2  
branch 部；分行；支行 X!/  
branch registration certificate 分行登记证 eTY""EWU  
branch registration fee 分行登记费