[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 VM\Z<}C  
bill in a set 汇票联票  wc+N  
bill of exchange 汇票 $*v20  
bill of lading [B/L] 提单 Q IMv9;  
bill of sale [B/S] 卖据；动产抵押据 <Z_wDK/UR  
bill payable after sight 见票后付款汇票 C
I~;B  
bill payable on demand 凭票要求付款的汇票 ,5A>:2 zs  
bill purchased 出口押汇；买入票据 &TkbnDuYd~  
bill receivable 应收票据 wD?=u\% &  
Bills of Exchange Law 《票据法》 lPFdQ8M  
blank endorsement 空白背书；不记名背书 :oj) eS[Y  
blanket insurance 总括保险；综合保险；统保 0Yzb=QMD  
blanket policy 总括保险单；统保单 ?_Dnfa_  
block 交易单位〔证券〕；大宗股票；集团 i[t=@^ |  
block allocation 整体拨款；整笔拨款 (E1>}  
block capital grant 整笔非经常补助金 @Y&9S)xcE  
block discount policy 折扣统保单 H;t8(-F@'  
block grant 整笔补助金 5KH'|z  
block grant system 整笔补助金制度 WtdkA Sj  
block offer [securities] 整批发售〔证券〕 0)`lx9&h  
block vote 整体拨款 4gv XJK-  
blue chip 蓝筹股；优质股票 ;\*Od?1  
board lot 交易单位；上牌单位；“一手” 6:EH5IO  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 a]wcA  
Board of Governors of the World Bank 世界银行理事会 |phWK
^  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 #c)Ou!Ldb  
Board of Inland Revenue 税务委员会 WGG) mh&-  
Board of Review [inland revenue] 税务上诉委员会 &!YH"{b  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 >ya-  
Board of Treasury 库务管理委员会 J,=E5T
}U^  
board trading 上板式买卖 zs&`:  
BOCI Capital Limited 中银国际融资有限公司 !VJa$>,  
body corporate 法团；法人团体 /L|}Y242  
Bogor Declaration 《茂物宣言》 -R$FJbId  
bogus transaction 虚假交易 g/X=#!  
bona fide mortgage 真正抵押 ]qza*ba  
bona fide transaction 真正交易 {
5tEs v  
bona vacantia 无主财物 8(_g]u#B;  
bond 债券；担保契据；担保书；债权证明书 np\Q&  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 gAUQQ  
bond fund 债券基金 ])wMUJWg2  
bond rating 债券评级 /GSI.tO  
bonded warehouse 保税仓 9]F&Fz/G  
bonus 花红；红利；奖金 3F'dT[;  
bonus issue 红股发行 +@)$l+kk9  
bonus share 红股 ty< tv|p  
book 簿册；帐簿 0^lL,rC  
book and paper 簿册及文据 }.$B1%2  
book close date 截止过户日期 a=B0ytNm  
book debt 帐面债项 s=~7m
.m  
book entry 帐面记录 4b(irDT3F  
book loss 帐面亏损；帐面损失 rU^ghF  
book of account 帐簿 !6/IKh`J  
book profit 帐面利润 v
zm4  
book reserve 帐面储备 >(6\ C  
book value 帐面价值 Rw{v"n  
book-keeping transaction 帐面交易 FHcqu_;J  
boom year 经济高度增长年；景气年份 Q fyERa\rb  
booming market 旺市；好市；景气市场 O/^w! :z'  
boost 上扬 G~tOCp="p  
borrow 借入 }~CZqI P  
borrowed fund 借入资金 8'xnhV  
borrowed stock 被借用证券 :lQjy@J  
borrower 借用人；借款人；借方 FuiW\=^  
borrowing 借款；借贷；举债 XXwhs-:o  
borrowing and lending of stocks 借用及借出证券 ftqW3VW  
borrowing power 借贷权；借款能力 rLVc<595  
borrowing upon stock 以公债形式借取款项 ~0'l,  
bottom out 见底回升；停泻回升 udy;Od
t  
bottom price 最低价；底价 ~kJpBt7M  
bought and sold note 买卖单据 _r5Ild@n  
bought note 买货单 kGqf@ I+  
braking effect 抑制效果 f
EiEfu  
branch 部；分行；支行 2y7q x1$C  
branch registration certificate 分行登记证 p33GKg0i+(  
branch registration fee 分行登记费