[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 zF@[S  
bill in a set 汇票联票 '#a;n  
bill of exchange 汇票 9aBz%* xo  
bill of lading [B/L] 提单 39~te%;C7  
bill of sale [B/S] 卖据；动产抵押据 to
;^'#B  
bill payable after sight 见票后付款汇票 VC zb[.  
bill payable on demand 凭票要求付款的汇票 !u;gGgQF  
bill purchased 出口押汇；买入票据 ~ycWcZi>  
bill receivable 应收票据 K'f^=bcI  
Bills of Exchange Law 《票据法》 2cjbb kq  
blank endorsement 空白背书；不记名背书 }wZsM[
NDB  
blanket insurance 总括保险；综合保险；统保 \}J"`J\Q  
blanket policy 总括保险单；统保单 sI6I5  
block 交易单位〔证券〕；大宗股票；集团 _jb&=f8  
block allocation 整体拨款；整笔拨款 -/:!AxIH  
block capital grant 整笔非经常补助金 udS&$/&GH  
block discount policy 折扣统保单 mNlbiB  
block grant 整笔补助金 J"-/ok(<@  
block grant system 整笔补助金制度 +2w<V0V_  
block offer [securities] 整批发售〔证券〕 ZnBGNr  
block vote 整体拨款 j;I(w [@P  
blue chip 蓝筹股；优质股票 #^tnRfS"  
board lot 交易单位；上牌单位；“一手” nRyx2\Py+  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ;xL8W  
Board of Governors of the World Bank 世界银行理事会 L}7 TM:%  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 EE*|#  
Board of Inland Revenue 税务委员会 {v"Y!/ [z  
Board of Review [inland revenue] 税务上诉委员会 ?<
rZ9$  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 M/,lP  
Board of Treasury 库务管理委员会 klMpiy  
board trading 上板式买卖 _>bk'V7  
BOCI Capital Limited 中银国际融资有限公司  hW9U%-D  
body corporate 法团；法人团体 kQp*+ras  
Bogor Declaration 《茂物宣言》 'w=aLu5dY  
bogus transaction 虚假交易 N85ZbmU~  
bona fide mortgage 真正抵押 $pIo`F _W  
bona fide transaction 真正交易 Y$#6%`*#>n  
bona vacantia 无主财物 G#~U\QlG-  
bond 债券；担保契据；担保书；债权证明书 k;K-6<^h  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 Jpc%i8  
bond fund 债券基金 }:Y)DH%u  
bond rating 债券评级 ]Ot= At  
bonded warehouse 保税仓 |h\A5_ 0_  
bonus 花红；红利；奖金 pgs<Mo$\%B  
bonus issue 红股发行 >2F9Tz,3  
bonus share 红股 #ro$$I;  
book 簿册；帐簿 `dWnu3r;  
book and paper 簿册及文据 p(cnSvg  
book close date 截止过户日期 IgRi(q^b-  
book debt 帐面债项 MdFFt:y:  
book entry 帐面记录 "YAnGGx)LZ  
book loss 帐面亏损；帐面损失 r?w>x`  
book of account 帐簿 ]E)D})r`#  
book profit 帐面利润 ,J
=lHj  
book reserve 帐面储备 RY3=UeoF  
book value 帐面价值 `(DHa=s1  
book-keeping transaction 帐面交易 <m

0=bm{j  
boom year 经济高度增长年；景气年份 ; K,5qs  
booming market 旺市；好市；景气市场 FAdTp.   
boost 上扬 F'"-aB ~  
borrow 借入 1]Cdfj6@  
borrowed fund 借入资金 $$SJLV
  
borrowed stock 被借用证券 omznSL  
borrower 借用人；借款人；借方 _pzYmQ  
borrowing 借款；借贷；举债 *^RoI  
borrowing and lending of stocks 借用及借出证券 =A
~5?J=  
borrowing power 借贷权；借款能力 "Pu917_P  
borrowing upon stock 以公债形式借取款项 .V\~#Ro$G  
bottom out 见底回升；停泻回升 WJI}~/z;C  
bottom price 最低价；底价 `[e0_g\  
bought and sold note 买卖单据 =*{7G*tS  
bought note 买货单 A-d<[@d0  
braking effect 抑制效果 R;fev 1mE  
branch 部；分行；支行 _v(5vx_ {  
branch registration certificate 分行登记证 S(^YTb7  
branch registration fee 分行登记费