[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 ~G27;Npy  
bill in a set 汇票联票 fX jG5Tv  
bill of exchange 汇票 [ '%69dPh  
bill of lading [B/L] 提单 ~4?9a(>3  
bill of sale [B/S] 卖据；动产抵押据 z<.?x%4O  
bill payable after sight 见票后付款汇票 }E`dZW*!!  
bill payable on demand 凭票要求付款的汇票 _-5,zPR  
bill purchased 出口押汇；买入票据 7Sz?S_N/j  
bill receivable 应收票据 3s"0SLS4  
Bills of Exchange Law 《票据法》 tK k#LWB  
blank endorsement 空白背书；不记名背书 :SxW.?[%u  
blanket insurance 总括保险；综合保险；统保 t%530EB3  
blanket policy 总括保险单；统保单 M>M`baM1  
block 交易单位〔证券〕；大宗股票；集团 zD3mX<sw  
block allocation 整体拨款；整笔拨款 *m2=/Sh  
block capital grant 整笔非经常补助金 3pmWDG6L  
block discount policy 折扣统保单 5MzFUv0)  
block grant 整笔补助金 P;pl, ~  
block grant system 整笔补助金制度 lC=~$c:  
block offer [securities] 整批发售〔证券〕 >J u]2++lx  
block vote 整体拨款 &i!vd/*WlD  
blue chip 蓝筹股；优质股票 9:I6( Zv0  
board lot 交易单位；上牌单位；“一手”  ^xPmlS;X  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 Py`N 4y~  
Board of Governors of the World Bank 世界银行理事会 QMEcQV
>  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 +nQw?'9Z  
Board of Inland Revenue 税务委员会 .'a&33J  
Board of Review [inland revenue] 税务上诉委员会 &sF^F gg{  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 f<A5?eKw  
Board of Treasury 库务管理委员会 h[Gg}N!  
board trading 上板式买卖 _,</1~.  
BOCI Capital Limited 中银国际融资有限公司 qYhs|tY)  
body corporate 法团；法人团体 mqq;H}  
Bogor Declaration 《茂物宣言》 h5yzwj:C?  
bogus transaction 虚假交易 vky.^  
bona fide mortgage 真正抵押 ~{}# )gGU  
bona fide transaction 真正交易 jF [ 1za  
bona vacantia 无主财物 *6(kbes  
bond 债券；担保契据；担保书；债权证明书 <9>vO,n  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 )/t?!T.[  
bond fund 债券基金 4Z|vnj)Z  
bond rating 债券评级 Et_V,s<|  
bonded warehouse 保税仓 #Wu*3&a]yU  
bonus 花红；红利；奖金 3
OM2Y_  
bonus issue 红股发行 l|5fE1K9U  
bonus share 红股 pu,?<@0YK  
book 簿册；帐簿 S(:l+JP  
book and paper 簿册及文据 :rP#I#,7w  
book close date 截止过户日期 _j_x1.l  
book debt 帐面债项 /pp1~r.s?>  
book entry 帐面记录 ;l}- Z@! /  
book loss 帐面亏损；帐面损失 TY(bPq  
book of account 帐簿 <_(/X,kBK  
book profit 帐面利润 ?aW^+3i   
book reserve 帐面储备 5{$LsL  
book value 帐面价值 P9T5L<5  
book-keeping transaction 帐面交易 sKyPosnP  
boom year 经济高度增长年；景气年份 {-BRt)L[  
booming market 旺市；好市；景气市场 CIVnCy z  
boost 上扬 ?uMQP NYs  
borrow 借入 @xc',I  
borrowed fund 借入资金 *%vwM7  
borrowed stock 被借用证券 Bvt@X   
borrower 借用人；借款人；借方 dJ?XPo"Cm=  
borrowing 借款；借贷；举债 ^uJU}v:  
borrowing and lending of stocks 借用及借出证券 s}j1"@  
borrowing power 借贷权；借款能力 bq
Qq=SO  
borrowing upon stock 以公债形式借取款项 ;+1RUv  
bottom out 见底回升；停泻回升 ^*~;k|; &  
bottom price 最低价；底价 KN"S?i]X  
bought and sold note 买卖单据 .@Ut?G  
bought note 买货单 WL+]4Wiz  
braking effect 抑制效果 TPhTaKCio  
branch 部；分行；支行 *-s,. F+c  
branch registration certificate 分行登记证 7hy&-<  
branch registration fee 分行登记费