[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 i:@n6GW+iw  
bill in a set 汇票联票 
Ln4zy*v{  
bill of exchange 汇票  &3:U&}I  
bill of lading [B/L] 提单 fPj*qi  
bill of sale [B/S] 卖据；动产抵押据 6z-&Zu7@  
bill payable after sight 见票后付款汇票 $7'K]'UJXO  
bill payable on demand 凭票要求付款的汇票 d$;1%rRj8  
bill purchased 出口押汇；买入票据 ITmW/Im5  
bill receivable 应收票据 ~R$Ko(
N  
Bills of Exchange Law 《票据法》 ^]_5oFRIj  
blank endorsement 空白背书；不记名背书 Z'V"nhL  
blanket insurance 总括保险；综合保险；统保 ,5 ylrE  
blanket policy 总括保险单；统保单 jW<aAd  
block 交易单位〔证券〕；大宗股票；集团 `Cv@16  
block allocation 整体拨款；整笔拨款 =a]B#uUn  
block capital grant 整笔非经常补助金 H*
H=a  
block discount policy 折扣统保单 O\5q_>]  
block grant 整笔补助金 IuW5LS  
block grant system 整笔补助金制度 sZ7RiH+I  
block offer [securities] 整批发售〔证券〕 $YPQi.  
block vote 整体拨款 $&@etsW0/  
blue chip 蓝筹股；优质股票 \qA^3L~;5  
board lot 交易单位；上牌单位；“一手” Y;B#_}yF  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 /yd<+on^  
Board of Governors of the World Bank 世界银行理事会 )yyS59s  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 ;V:Cf/@@R  
Board of Inland Revenue 税务委员会 /iwL$xQQ  
Board of Review [inland revenue] 税务上诉委员会 _ITA$#  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 q_gsYb  
Board of Treasury 库务管理委员会 |E7)s;}D  
board trading 上板式买卖 n?E L\B   
BOCI Capital Limited 中银国际融资有限公司 wvuh   
body corporate 法团；法人团体 {-'S#04  
Bogor Declaration 《茂物宣言》 HEMq4v4  
bogus transaction 虚假交易 c8=@s#  
bona fide mortgage 真正抵押 uTq)Ets3  
bona fide transaction 真正交易 [h=[@ji
B  
bona vacantia 无主财物 J nzI- y  
bond 债券；担保契据；担保书；债权证明书 bpv?$j-j  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 z!0}Kj  
bond fund 债券基金 g218%i  
bond rating 债券评级 }8\"oA6  
bonded warehouse 保税仓 2TZ+R7B?  
bonus 花红；红利；奖金 xdV $dDCT  
bonus issue 红股发行 {R{Io|  
bonus share 红股 i(p
evu  
book 簿册；帐簿 !P"=57d}"l  
book and paper 簿册及文据 +P//p$pE
 
book close date 截止过户日期 Z9+xB"q2  
book debt 帐面债项 t&^cYPRfY'  
book entry 帐面记录 I8]q~Q<-P  
book loss 帐面亏损；帐面损失 puPYM"  
book of account 帐簿 .:(N1n'>1  
book profit 帐面利润 DdG*eKC  
book reserve 帐面储备 (!iGQj(m  
book value 帐面价值 !~5=tK  
book-keeping transaction 帐面交易 aDr
eN*n  
boom year 经济高度增长年；景气年份 pSml+A:  
booming market 旺市；好市；景气市场 IY=CTFQ8lm  
boost 上扬 0s%rd>3  
borrow 借入 u}L;/1,B  
borrowed fund 借入资金 _hy<11S;  
borrowed stock 被借用证券 iI.d8}A  
borrower 借用人；借款人；借方 zV<vwIUrr  
borrowing 借款；借贷；举债 4\?GA`@  
borrowing and lending of stocks 借用及借出证券 Jc74A=sT  
borrowing power 借贷权；借款能力 ^HM9'*&KJ  
borrowing upon stock 以公债形式借取款项 :: 2pDtMS  
bottom out 见底回升；停泻回升 $sTvXf:g  
bottom price 最低价；底价 :+nECk 
 
bought and sold note 买卖单据 faJ>,^V#  
bought note 买货单 _);;@T  
braking effect 抑制效果 HNj6Iw  
branch 部；分行；支行 a!?&8$^<  
branch registration certificate 分行登记证 k.dQ;v}  
branch registration fee 分行登记费