[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 `j2|aX %Z*  
bill in a set 汇票联票 U2Siw  
bill of exchange 汇票 ME*zMLoF+  
bill of lading [B/L] 提单 WYvcN8F  
bill of sale [B/S] 卖据；动产抵押据 kt
Y  
bill payable after sight 见票后付款汇票 y
qb$,$  
bill payable on demand 凭票要求付款的汇票 Zz|et206  
bill purchased 出口押汇；买入票据 YqKQm+G  
bill receivable 应收票据 =? M{B1;H  
Bills of Exchange Law 《票据法》 )CH\]>-FO  
blank endorsement 空白背书；不记名背书 Kr<a6BEv5  
blanket insurance 总括保险；综合保险；统保 RXO}mu]Iu  
blanket policy 总括保险单；统保单  m2
%
 
block 交易单位〔证券〕；大宗股票；集团 o -x=/b  
block allocation 整体拨款；整笔拨款 +s+E!
=s  
block capital grant 整笔非经常补助金 1b7Q-elG  
block discount policy 折扣统保单 R-Tf9?)  
block grant 整笔补助金 % y` tDR  
block grant system 整笔补助金制度 VyIM ,glu  
block offer [securities] 整批发售〔证券〕 Y>i Qp/k:  
block vote 整体拨款 Q:b>1  
blue chip 蓝筹股；优质股票 1N.weey}W  
board lot 交易单位；上牌单位；“一手” Urm(A9|N  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 Wsw/ D  
Board of Governors of the World Bank 世界银行理事会 1VXn`O?LW  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局
)P W Zc?M  
Board of Inland Revenue 税务委员会 + VhD]!  
Board of Review [inland revenue] 税务上诉委员会 UnTvot6~  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 !J}Q%i  
Board of Treasury 库务管理委员会 F @!9rl'  
board trading 上板式买卖 X5)].[d  
BOCI Capital Limited 中银国际融资有限公司 D<4cpH  
body corporate 法团；法人团体 \S#![N
C  
Bogor Declaration 《茂物宣言》 lt C  
bogus transaction 虚假交易 Vg`32nRN  
bona fide mortgage 真正抵押 Ap(>mUs!i  
bona fide transaction 真正交易 h],l`lT1\  
bona vacantia 无主财物 5F5)Bh  
bond 债券；担保契据；担保书；债权证明书 OYIH**?  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 KF
HcHz  
bond fund 债券基金 |/RZGC4  
bond rating 债券评级 ^,fMs:  
bonded warehouse 保税仓 enQev?8%  
bonus 花红；红利；奖金 =.q8*7UY  
bonus issue 红股发行 Y7@$#/1  
bonus share 红股 hLSas#B>  
book 簿册；帐簿 
m@` NN  
book and paper 簿册及文据 C1
(0jUz  
book close date 截止过户日期 FHyyZ{"  
book debt 帐面债项 wn>?r ?KIB  
book entry 帐面记录 G4K3qD#+H  
book loss 帐面亏损；帐面损失 '_M"yg6d  
book of account 帐簿 ET=-r  
book profit 帐面利润 ?wj1t!83  
book reserve 帐面储备 -]Q6Ril  
book value 帐面价值 &n2dL->*#  
book-keeping transaction 帐面交易 AI*1k xR  
boom year 经济高度增长年；景气年份 R|t.JoP9  
booming market 旺市；好市；景气市场 Cq%1j[  
boost 上扬 vt2A/9_Z%  
borrow 借入 g5hMZPOmP  
borrowed fund 借入资金 /HM0p  
borrowed stock 被借用证券 "D/\&1.&  
borrower 借用人；借款人；借方 CDDOm8  
borrowing 借款；借贷；举债 m
RD'@n  
borrowing and lending of stocks 借用及借出证券 k9oLJ<.k  
borrowing power 借贷权；借款能力 !Im{-t  
borrowing upon stock 以公债形式借取款项 H.s:a#l?  
bottom out 见底回升；停泻回升 A}(Q^|6  
bottom price 最低价；底价 `Ct fe
8  
bought and sold note 买卖单据 {wVJv1*l  
bought note 买货单 F*/J`l  
braking effect 抑制效果 Q$=X ?{  
branch 部；分行；支行 *gL-v]V  
branch registration certificate 分行登记证
fpPHw)dTd  
branch registration fee 分行登记费