[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 -L/5Nbup  
bill in a set 汇票联票 4=H/-v'&  
bill of exchange 汇票 ~%
4#R4&  
bill of lading [B/L] 提单 4ifWNL^)  
bill of sale [B/S] 卖据；动产抵押据 \jdpL1  
bill payable after sight 见票后付款汇票 "jVMk  
bill payable on demand 凭票要求付款的汇票 x@I@7Pvo3  
bill purchased 出口押汇；买入票据 W39R)sra  
bill receivable 应收票据 Cm;WQuv@  
Bills of Exchange Law 《票据法》 ,/\%-u? 1x  
blank endorsement 空白背书；不记名背书 =;{v
fjj  
blanket insurance 总括保险；综合保险；统保 -v9V/LJ  
blanket policy 总括保险单；统保单 f8E S GU  
block 交易单位〔证券〕；大宗股票；集团 Dg_/Iu>OAE  
block allocation 整体拨款；整笔拨款 dG|srgk+  
block capital grant 整笔非经常补助金 C!SB5G>OH  
block discount policy 折扣统保单 ]?L?q2>&  
block grant 整笔补助金 Q1Z;vzQfg  
block grant system 整笔补助金制度 g]C+uj^  
block offer [securities] 整批发售〔证券〕 5Mb1==/R  
block vote 整体拨款 U~SK 'R  
blue chip 蓝筹股；优质股票 v=:RxjEx  
board lot 交易单位；上牌单位；“一手” ;o\0:fzr  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 S ~lw5  
Board of Governors of the World Bank 世界银行理事会 >RxZ-.,a  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 :L9\`&}FS  
Board of Inland Revenue 税务委员会 r+HJ_R,5A  
Board of Review [inland revenue] 税务上诉委员会 >P
5 EW!d  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 Mg95u
s  
Board of Treasury 库务管理委员会 3Gt'<E|"  
board trading 上板式买卖 ]?U:8%  
BOCI Capital Limited 中银国际融资有限公司 +MOUO$;fGt  
body corporate 法团；法人团体 &l%#OI}OE  
Bogor Declaration 《茂物宣言》 4qjY,QJ  
bogus transaction 虚假交易 T7n;Bf  
bona fide mortgage 真正抵押 pTmG\w A~$  
bona fide transaction 真正交易 ~
s{$&N  
bona vacantia 无主财物 VLtb16|  
bond 债券；担保契据；担保书；债权证明书 bt#=p7W  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 ltHC+8aZ  
bond fund 债券基金 P/t$xqAL  
bond rating 债券评级 qO>BF/)a(  
bonded warehouse 保税仓 <?Fgm1=o  
bonus 花红；红利；奖金 Vm&fw".J  
bonus issue 红股发行 [HIg\N$I8C  
bonus share 红股 D6_16PJE  
book 簿册；帐簿 &&[j/d}J  
book and paper 簿册及文据 [kz<2P  
book close date 截止过户日期 a+*|P  
book debt 帐面债项 =Ze~6vS,  
book entry 帐面记录 f&^K>Jt1@#  
book loss 帐面亏损；帐面损失 eU
qsvF}l!  
book of account 帐簿 z;'"c3qG8  
book profit 帐面利润 >'Nrvy%&0  
book reserve 帐面储备 a&ZH  
book value 帐面价值 L4SFu.J'  
book-keeping transaction 帐面交易 vC\]7]mC  
boom year 经济高度增长年；景气年份 ~z>2`^Z"  
booming market 旺市；好市；景气市场 y{K~g<VL  
boost 上扬
Abce]-E  
borrow 借入 X>F/0/  
borrowed fund 借入资金 ;wDcYs  
borrowed stock 被借用证券 (q*T.  
borrower 借用人；借款人；借方 Y cOtPS%  
borrowing 借款；借贷；举债 mRfF)  
borrowing and lending of stocks 借用及借出证券 ~mK9S^[  
borrowing power 借贷权；借款能力 @<}, -u  
borrowing upon stock 以公债形式借取款项 1NN99^q
 
bottom out 见底回升；停泻回升  UX2`x9  
bottom price 最低价；底价 ctdV4%^{  
bought and sold note 买卖单据 F:IG3 @  
bought note 买货单 V'^s5  
braking effect 抑制效果 D4n~2]  
branch 部；分行；支行 sqac>v  
branch registration certificate 分行登记证 #)=P/N1  
branch registration fee 分行登记费