[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 zCco/]h  
bill in a set 汇票联票 9xWeVlfQ  
bill of exchange 汇票 z{%G  
bill of lading [B/L] 提单 +Uk/Zg w^  
bill of sale [B/S] 卖据；动产抵押据 "C0oFRk  
bill payable after sight 见票后付款汇票 \y0abxIHS  
bill payable on demand 凭票要求付款的汇票 ].Et&v  
bill purchased 出口押汇；买入票据 w>!KUT  
bill receivable 应收票据 ~5JXY5*o  
Bills of Exchange Law 《票据法》 UCq+F96j  
blank endorsement 空白背书；不记名背书 Q}m)Q('Rk  
blanket insurance 总括保险；综合保险；统保 Qb SX'mx<  
blanket policy 总括保险单；统保单 a"ht\v}1  
block 交易单位〔证券〕；大宗股票；集团 $) \ocsO  
block allocation 整体拨款；整笔拨款 lJKU^?4S8  
block capital grant 整笔非经常补助金 #nu?b?X'  
block discount policy 折扣统保单 p oNQ<ijK  
block grant 整笔补助金 WJg?R^  
block grant system 整笔补助金制度 1YS{; y[o  
block offer [securities] 整批发售〔证券〕 N2x\O~7  
block vote 整体拨款 J[<:-$E  
blue chip 蓝筹股；优质股票 X"[c[YT!%[  
board lot 交易单位；上牌单位；“一手” Y=Bk;%yT=  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 W/&cnp\  
Board of Governors of the World Bank 世界银行理事会 OP>'<FK  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 #^eviF8  
Board of Inland Revenue 税务委员会 FfP Ce5)  
Board of Review [inland revenue] 税务上诉委员会 @=@WRPGM*9  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 fc&4e:Ve  
Board of Treasury 库务管理委员会 !rwv~9I  
board trading 上板式买卖 Z!ub`coV[  
BOCI Capital Limited 中银国际融资有限公司 ;up89a
-,9  
body corporate 法团；法人团体 )TP7gLv=b  
Bogor Declaration 《茂物宣言》 WF:i}+g
+^  
bogus transaction 虚假交易 VV?KJz=,W=  
bona fide mortgage 真正抵押 #Ok*Or  
bona fide transaction 真正交易 ^Dd$8$?[  
bona vacantia 无主财物 s K s D  
bond 债券；担保契据；担保书；债权证明书 [S*bN!t  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 PC D1I98  
bond fund 债券基金 Qs*g)Yr  
bond rating 债券评级 nKV1F0-  
bonded warehouse 保税仓 zf6k%  
bonus 花红；红利；奖金 4egq Y0A  
bonus issue 红股发行 :~g = n&x  
bonus share 红股 r6j 3A  
book 簿册；帐簿 !R4`ihi1  
book and paper 簿册及文据 Nno*X9>~  
book close date 截止过户日期 k+%6:r,r&  
book debt 帐面债项 NbfV6$jo  
book entry 帐面记录 mO]>(^c  
book loss 帐面亏损；帐面损失 gP)g_K(e  
book of account 帐簿 friNo^v&  
book profit 帐面利润 y<.1+T
G  
book reserve 帐面储备 Ga$+x++'*  
book value 帐面价值 3C2L _ K3  
book-keeping transaction 帐面交易 ,LU/xI0O  
boom year 经济高度增长年；景气年份 `2UzJ~  
booming market 旺市；好市；景气市场 41,Mt  
boost 上扬 nKufVe  
borrow 借入 p]IF=~b  
borrowed fund 借入资金 %?R}sUo  
borrowed stock 被借用证券 @ Al \:  
borrower 借用人；借款人；借方 Qnph?t>  
borrowing 借款；借贷；举债 vA :1z$m  
borrowing and lending of stocks 借用及借出证券 MyAi)Mz~o  
borrowing power 借贷权；借款能力 >STWt>s  
borrowing upon stock 以公债形式借取款项 V% psaT=)P  
bottom out 见底回升；停泻回升 yp_:]RE  
bottom price 最低价；底价 !{"{(h)+@  
bought and sold note 买卖单据 quVTqhg
"  
bought note 买货单 B&`#`]  
braking effect 抑制效果 g!cTG-bh>J  
branch 部；分行；支行 X.bNU  
branch registration certificate 分行登记证 -+-@Yq$  
branch registration fee 分行登记费