[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 d7,ZpHt  
bill in a set 汇票联票 C:r@)Mhq  
bill of exchange 汇票 ENx1)]  
bill of lading [B/L] 提单 F7fpsAt7  
bill of sale [B/S] 卖据；动产抵押据 &Tc:WD  
bill payable after sight 见票后付款汇票 o )\\(^ld  
bill payable on demand 凭票要求付款的汇票 Bh`Y?S  
bill purchased 出口押汇；买入票据 rE->z
  
bill receivable 应收票据 ojmF:hR"  
Bills of Exchange Law 《票据法》 ]|H`?L  
blank endorsement 空白背书；不记名背书 e6G=Bq$  
blanket insurance 总括保险；综合保险；统保 tW^oa  
blanket policy 总括保险单；统保单 RSv?imi=  
block 交易单位〔证券〕；大宗股票；集团 ;)n
kY6-  
block allocation 整体拨款；整笔拨款 +,;"?j6<p  
block capital grant 整笔非经常补助金 6[.#B!;9  
block discount policy 折扣统保单 ot%^FvQ[c  
block grant 整笔补助金 Uz4!O  
block grant system 整笔补助金制度 JD\yl[ac%  
block offer [securities] 整批发售〔证券〕 z (1zth  
block vote 整体拨款 EN,PI~~F  
blue chip 蓝筹股；优质股票 .Iu8bN(L
`  
board lot 交易单位；上牌单位；“一手” u"$=:GK  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 i}tBB
~]  
Board of Governors of the World Bank 世界银行理事会 i`nmA-Zj[  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 E=*82Y=B  
Board of Inland Revenue 税务委员会 Uzi.CYVs%  
Board of Review [inland revenue] 税务上诉委员会 %yyvB5Y^  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 |2Krxi3*  
Board of Treasury 库务管理委员会 h+\+9^l6|  
board trading 上板式买卖 g36:OK"  
BOCI Capital Limited 中银国际融资有限公司 54lU~ "  
body corporate 法团；法人团体 a-\M)}T  
Bogor Declaration 《茂物宣言》 o[ Je  
bogus transaction 虚假交易 hSN{jl{L`  
bona fide mortgage 真正抵押 {/)q=  
bona fide transaction 真正交易 LL0Y$pHV  
bona vacantia 无主财物 &gxWdG}qx]  
bond 债券；担保契据；担保书；债权证明书 xmM!SY>  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 4Eri]
O Ri  
bond fund 债券基金 c 5%uiv]  
bond rating 债券评级 (yJY/|  
bonded warehouse 保税仓 3BZa}Q_  
bonus 花红；红利；奖金 ~cf*Oq  
bonus issue 红股发行 5n0B`A   
bonus share 红股 o^efeI  
book 簿册；帐簿 W>E/LBpE4  
book and paper 簿册及文据 z [|:HS&  
book close date 截止过户日期 xS'Kr. S  
book debt 帐面债项 wB(X(nr  
book entry 帐面记录 < NRnE8:  
book loss 帐面亏损；帐面损失 x]Pp|rHj  
book of account 帐簿 f,}(=
u  
book profit 帐面利润 sBq-"YcjR  
book reserve 帐面储备 G(3wI}  
book value 帐面价值 "y9]>9:$-  
book-keeping transaction 帐面交易 3>'TYXs-  
boom year 经济高度增长年；景气年份 ?~:4O}5Ax  
booming market 旺市；好市；景气市场 _'*Vcu`Y  
boost 上扬 FUO9jX  
borrow 借入 j&N {j_M
 
borrowed fund 借入资金 ?Tlt(%f  
borrowed stock 被借用证券 hNRN`\5Z  
borrower 借用人；借款人；借方 u]z87#4  
borrowing 借款；借贷；举债 |Wg!>g!  
borrowing and lending of stocks 借用及借出证券 f=EWr8mno  
borrowing power 借贷权；借款能力 Bjp4:;Bb  
borrowing upon stock 以公债形式借取款项 M*-]<!))7  
bottom out 见底回升；停泻回升 gTQc=,3l3  
bottom price 最低价；底价 D#k ~lEPub  
bought and sold note 买卖单据 <r1/& RW,  
bought note 买货单 v,L@nlD]  
braking effect 抑制效果 )z_5I (?&  
branch 部；分行；支行 @kPe/j/[1  
branch registration certificate 分行登记证 aN;c.1TY  
branch registration fee 分行登记费