[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 DO80HS3ZD  
bill in a set 汇票联票 ~I5hV}ZT  
bill of exchange 汇票 '?9zL*  
bill of lading [B/L] 提单 HGGq;Nbm  
bill of sale [B/S] 卖据；动产抵押据 VGQ~~U7}@  
bill payable after sight 见票后付款汇票 /jGBQ-X  
bill payable on demand 凭票要求付款的汇票 swF{}S"  
bill purchased 出口押汇；买入票据 nFn!6,>E  
bill receivable 应收票据 acl<dY6  
Bills of Exchange Law 《票据法》 5&n{QE?Um  
blank endorsement 空白背书；不记名背书 D8Fi{?A#FV  
blanket insurance 总括保险；综合保险；统保 lNL=Yu2p_  
blanket policy 总括保险单；统保单 V_SH90@)+  
block 交易单位〔证券〕；大宗股票；集团 :_R:>n9 p  
block allocation 整体拨款；整笔拨款 e7U\gtZ.  
block capital grant 整笔非经常补助金 Bx#i?=*W  
block discount policy 折扣统保单 DRQx5fgL  
block grant 整笔补助金 [HQ)4xG  
block grant system 整笔补助金制度 v3-' GgM  
block offer [securities] 整批发售〔证券〕 hX{,P:d=f  
block vote 整体拨款 !CYC7HeF  
blue chip 蓝筹股；优质股票 ,_3hbT8Q  
board lot 交易单位；上牌单位；“一手” bGWfMu=n  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 l\s!A&L  
Board of Governors of the World Bank 世界银行理事会 tVn?cS  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 R p&J!hlA  
Board of Inland Revenue 税务委员会 .Ima M  
Board of Review [inland revenue] 税务上诉委员会 ~(d {j}M
>  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 uatUo  
Board of Treasury 库务管理委员会 SL4?E<J
b  
board trading 上板式买卖 C[^V\?3ly:  
BOCI Capital Limited 中银国际融资有限公司 h+g\tYWGP  
body corporate 法团；法人团体 C27:ty
V  
Bogor Declaration 《茂物宣言》 )]1hN;Nz  
bogus transaction 虚假交易 O]u'7nO{{  
bona fide mortgage 真正抵押 h+[6i{  
bona fide transaction 真正交易 -G,}f\Cg  
bona vacantia 无主财物 {zFME41>g  
bond 债券；担保契据；担保书；债权证明书 C{}_Rb'x  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 jn2=)KBa_  
bond fund 债券基金 @z@%vr=vX  
bond rating 债券评级 x z_sejKB  
bonded warehouse 保税仓 .Fn|Okn^gr  
bonus 花红；红利；奖金 KMRPleF  
bonus issue 红股发行 y"q a
a  
bonus share 红股 ,L/x\_28  
book 簿册；帐簿 @gI1 :-chB  
book and paper 簿册及文据 GI %&.Vd  
book close date 截止过户日期 L|'^P3#7`  
book debt 帐面债项 Tz]R}DKB&  
book entry 帐面记录 E8# >k  
book loss 帐面亏损；帐面损失 [%P#ieD4  
book of account 帐簿 w" ^h<]b  
book profit 帐面利润 L80(9Y^xn  
book reserve 帐面储备 ,'X"(tpu@  
book value 帐面价值 9|+6@6VY!  
book-keeping transaction 帐面交易 ]Ox5F@  
boom year 经济高度增长年；景气年份 EA& 3rI>U)  
booming market 旺市；好市；景气市场  j#](Q
!  
boost 上扬 p-[WpY3  
borrow 借入 0*$ w(*  
borrowed fund 借入资金 T D_@0Rd  
borrowed stock 被借用证券 iQ)ydY a  
borrower 借用人；借款人；借方  js_`L#t  
borrowing 借款；借贷；举债 ix3LB!k<  
borrowing and lending of stocks 借用及借出证券  4V,.Oi  
borrowing power 借贷权；借款能力 OR<+y~Rv  
borrowing upon stock 以公债形式借取款项 HxG8'G  
bottom out 见底回升；停泻回升 isZ5s \  
bottom price 最低价；底价 {OU|'  
bought and sold note 买卖单据 g$nS6w|5H  
bought note 买货单 oh9
 ;_~  
braking effect 抑制效果 Z3`E
Xs  
branch 部；分行；支行 xVm-4gB  
branch registration certificate 分行登记证 1 R5pf  
branch registration fee 分行登记费