[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 ,v{rCxFtvU  
bill in a set 汇票联票 Dc_yM  
bill of exchange 汇票 lyGhdgWc  
bill of lading [B/L] 提单 &uO%_6J  
bill of sale [B/S] 卖据；动产抵押据 9]@A] p!  
bill payable after sight 见票后付款汇票 Rj4|Q:XG  
bill payable on demand 凭票要求付款的汇票 3\B>lKhQ  
bill purchased 出口押汇；买入票据 ho$+L  
bill receivable 应收票据 +(h\fm7*-  
Bills of Exchange Law 《票据法》 Sv +IS  
blank endorsement 空白背书；不记名背书 gXjV?"^kUl  
blanket insurance 总括保险；综合保险；统保 YxP&7oq  
blanket policy 总括保险单；统保单 U-|N
Y
  
block 交易单位〔证券〕；大宗股票；集团 Z:*76PP,  
block allocation 整体拨款；整笔拨款 (vTtDKp@  
block capital grant 整笔非经常补助金 )BwjZMJ.N  
block discount policy 折扣统保单 {DR`;ea])1  
block grant 整笔补助金 ~P@Q7T*  
block grant system 整笔补助金制度 BW"5Aj  
block offer [securities] 整批发售〔证券〕 nX=$EQiH  
block vote 整体拨款 hC\6- 0u  
blue chip 蓝筹股；优质股票 7Zh~lM  
board lot 交易单位；上牌单位；“一手” tQjLOv+?=  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ~/P&Tub^  
Board of Governors of the World Bank 世界银行理事会 |cR;{Z8?_  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 mVy |{O
h  
Board of Inland Revenue 税务委员会 !7kG!)40  
Board of Review [inland revenue] 税务上诉委员会 yrlf+tl  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 Wr( y)D<y}  
Board of Treasury 库务管理委员会 {QwHc5Bf  
board trading 上板式买卖 I= &stsH  
BOCI Capital Limited 中银国际融资有限公司 PBp^|t]E>  
body corporate 法团；法人团体 R.yC(r  
Bogor Declaration 《茂物宣言》 4 XAQVq5  
bogus transaction 虚假交易 HbxL:~:}J  
bona fide mortgage 真正抵押 7eiV{tYF  
bona fide transaction 真正交易 oomT)gO 6*  
bona vacantia 无主财物 ~FN9 [aJF+  
bond 债券；担保契据；担保书；债权证明书 ]4pkcV P  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 nYX@J6!  
bond fund 债券基金 0`[wpZ  
bond rating 债券评级 apu4D Ay&8  
bonded warehouse 保税仓 7BJzMlJ1Y  
bonus 花红；红利；奖金 +Nt2 +Y:O  
bonus issue 红股发行 |%' nVxc4r  
bonus share 红股 6Q${U7%7  
book 簿册；帐簿 @]ytla>d  
book and paper 簿册及文据 hBBUw0"  
book close date 截止过户日期 o*o/q],C9-  
book debt 帐面债项 u)~C;f)  
book entry 帐面记录 Y4v|ko`l%  
book loss 帐面亏损；帐面损失 CW,Wx:Y  
book of account 帐簿 ]{ntt}3G,  
book profit 帐面利润 FgB&b  
book reserve 帐面储备 c1E'$ - K@  
book value 帐面价值 4x 8)gE   
book-keeping transaction 帐面交易 ~V\D|W9  
boom year 经济高度增长年；景气年份 t({W [JL  
booming market 旺市；好市；景气市场 Z7=`VNHc  
boost 上扬 LILQ\I<< '  
borrow 借入 OUhqMVX9C  
borrowed fund 借入资金 BS:+~|3w  
borrowed stock 被借用证券 'coV^~qy  
borrower 借用人；借款人；借方 T-U}QM_e  
borrowing 借款；借贷；举债 Z)SY.iK.  
borrowing and lending of stocks 借用及借出证券 `#;e)1  
borrowing power 借贷权；借款能力 !Rhlf.x  
borrowing upon stock 以公债形式借取款项 -@0GcUE:r  
bottom out 见底回升；停泻回升 // s:5S<Z  
bottom price 最低价；底价 v#U"pn|M  
bought and sold note 买卖单据 @n{JM7ctJ  
bought note 买货单 $3s@}vLd  
braking effect 抑制效果 d'G0m9u2  
branch 部；分行；支行 n}!PO[m~  
branch registration certificate 分行登记证 yrC7F`.  
branch registration fee 分行登记费