[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 e\C-a4[C8P  
bill in a set 汇票联票 |4mvB2r  
bill of exchange 汇票 B4b'0p  
bill of lading [B/L] 提单 C{bxPILw  
bill of sale [B/S] 卖据；动产抵押据 9InP2u\&:  
bill payable after sight 见票后付款汇票 0 SSdp<  
bill payable on demand 凭票要求付款的汇票 < ;Hb7p3N  
bill purchased 出口押汇；买入票据 2{h2]F  
bill receivable 应收票据 6o^>q&e}%  
Bills of Exchange Law 《票据法》 <gwRE{6U  
blank endorsement 空白背书；不记名背书 !Axe}RD'  
blanket insurance 总括保险；综合保险；统保 Rv&"h_"t  
blanket policy 总括保险单；统保单 bJ_rU35s>  
block 交易单位〔证券〕；大宗股票；集团 `a&L  
block allocation 整体拨款；整笔拨款  Gk~aTO  
block capital grant 整笔非经常补助金 2V@5:tf  
block discount policy 折扣统保单 \< .BN;t{  
block grant 整笔补助金 9}6_B|  
block grant system 整笔补助金制度 NIQ}A-b  
block offer [securities] 整批发售〔证券〕 b23A&1X  
block vote 整体拨款 Leb Kzqe  
blue chip 蓝筹股；优质股票 ]Uw p\2Bc  
board lot 交易单位；上牌单位；“一手” s^zlBvr|.  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 9Rk(q4.OP  
Board of Governors of the World Bank 世界银行理事会 `NQ  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 sg,\!'  
Board of Inland Revenue 税务委员会 0i\
>(o  
Board of Review [inland revenue] 税务上诉委员会 -4x! #|]  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 +DRt2a#  
Board of Treasury 库务管理委员会 MUl`0H"tR  
board trading 上板式买卖 SPV+ O{  
BOCI Capital Limited 中银国际融资有限公司 |X=p`iz1&  
body corporate 法团；法人团体 QKP #wR  
Bogor Declaration 《茂物宣言》 9CS"s_  
bogus transaction 虚假交易 ?c?@j}=?yY  
bona fide mortgage 真正抵押 ^P9mJ:  
bona fide transaction 真正交易 p-"C^=l  
bona vacantia 无主财物 ) 'xyK  
bond 债券；担保契据；担保书；债权证明书 ?>+
uO0*S  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 fc~fjtqwvz  
bond fund 债券基金 7;p/S#P:  
bond rating 债券评级 y7pBcyWTE=  
bonded warehouse 保税仓 K ar!  
bonus 花红；红利；奖金 d[?RL&hJO  
bonus issue 红股发行 $?F_Qsy{d  
bonus share 红股 &n| <NF  
book 簿册；帐簿 Gs~eRcIB  
book and paper 簿册及文据 s#5#WNzP  
book close date 截止过户日期 _t-6m2A  
book debt 帐面债项 l0G{{R0Y  
book entry 帐面记录 )s>|;K{  
book loss 帐面亏损；帐面损失 6|p8_[ e`  
book of account 帐簿 Zw)=Y.y!  
book profit 帐面利润 Z><+4 '  
book reserve 帐面储备 #om Gj&  
book value 帐面价值 Ia%cc L=  
book-keeping transaction 帐面交易 Vb?wwx7=  
boom year 经济高度增长年；景气年份 BW;@Gq@N  
booming market 旺市；好市；景气市场 }uMu8)Q  
boost 上扬 2
`Bb9&ut>  
borrow 借入 F7<M{h5s  
borrowed fund 借入资金 EJ {vJZO  
borrowed stock 被借用证券 C)m@/w  
borrower 借用人；借款人；借方 06HU6d,  
borrowing 借款；借贷；举债 jy~hLEt7  
borrowing and lending of stocks 借用及借出证券  zr ez*  
borrowing power 借贷权；借款能力 iJh{,0))g  
borrowing upon stock 以公债形式借取款项 8o:h/F  
bottom out 见底回升；停泻回升 )Jvo%Y  
bottom price 最低价；底价 M5*Ln-qt(a  
bought and sold note 买卖单据 T^e D
  
bought note 买货单 I8i|tQz  
braking effect 抑制效果 F$i50s  
branch 部；分行；支行 N#-%b"(  
branch registration certificate 分行登记证 v3[ZPc;;  
branch registration fee 分行登记费