[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 Ikkv <uY  
bill in a set 汇票联票 r#K;@wu2  
bill of exchange 汇票 !lf:x  
bill of lading [B/L] 提单 "o*zZ;>^  
bill of sale [B/S] 卖据；动产抵押据 r] +V:l3  
bill payable after sight 见票后付款汇票 )7e[o8O_6  
bill payable on demand 凭票要求付款的汇票 tsFwFB*  
bill purchased 出口押汇；买入票据 mkCv f  
bill receivable 应收票据 Y2DR oQ  
Bills of Exchange Law 《票据法》 *Q<%(JJ  
blank endorsement 空白背书；不记名背书 39W6"^q"o  
blanket insurance 总括保险；综合保险；统保 WrR97]7t  
blanket policy 总括保险单；统保单 6[h3pb/m  
block 交易单位〔证券〕；大宗股票；集团 31n5n
  
block allocation 整体拨款；整笔拨款 2[\I{<2/9  
block capital grant 整笔非经常补助金 EcA@bZ0  
block discount policy 折扣统保单 $?l?  
block grant 整笔补助金 FZM9aA  
block grant system 整笔补助金制度 dnby&-+T  
block offer [securities] 整批发售〔证券〕 By t{3$  
block vote 整体拨款 #Fua^]n  
blue chip 蓝筹股；优质股票 0Wf,SYx`s  
board lot 交易单位；上牌单位；“一手” T5eXcI0t  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 Q1G?
e,Q  
Board of Governors of the World Bank 世界银行理事会 k-LB %\p  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 iB Ld*B|#K  
Board of Inland Revenue 税务委员会 f!`,!dZgkd  
Board of Review [inland revenue] 税务上诉委员会 %5=XszS  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 |]5g+sd  
Board of Treasury 库务管理委员会 C^@~  
board trading 上板式买卖 3f`+-&|M  
BOCI Capital Limited 中银国际融资有限公司 .TN9N  
body corporate 法团；法人团体 ^AWM/aY  
Bogor Declaration 《茂物宣言》 =H_|007C  
bogus transaction 虚假交易 rNL*(PN}lO  
bona fide mortgage 真正抵押 Z#wmEc.}C  
bona fide transaction 真正交易 silTL_$  
bona vacantia 无主财物 N/A.1W  
bond 债券；担保契据；担保书；债权证明书 Y&O<A8=8  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 !s;+6Sy  
bond fund 债券基金 `}s$cgEG  
bond rating 债券评级 SC~cryb  
bonded warehouse 保税仓 P`'
Nv  
bonus 花红；红利；奖金 Pr
IS L[@  
bonus issue 红股发行 "}i\"x;s  
bonus share 红股 a.a5qwG  
book 簿册；帐簿 %y~=+Sm%m
 
book and paper 簿册及文据 dkuB {C,  
book close date 截止过户日期  Efsfuv  
book debt 帐面债项 ^ ~HV`s  
book entry 帐面记录 V4GcW|P4y  
book loss 帐面亏损；帐面损失 m bBd3y  
book of account 帐簿 =N ,Mmz%  
book profit 帐面利润 cvpcadN[  
book reserve 帐面储备
1"r6qYN!>  
book value 帐面价值 c <[?Z7y  
book-keeping transaction 帐面交易 k`
W.tMo  
boom year 经济高度增长年；景气年份 %C%
~f{4  
booming market 旺市；好市；景气市场 Ed3 *fY  
boost 上扬 &|7pu=  
borrow 借入 3QDz0ct  
borrowed fund 借入资金 8> Hnv ]p  
borrowed stock 被借用证券 qlJP2Ig~  
borrower 借用人；借款人；借方 j+:q:6=  
borrowing 借款；借贷；举债 NZ`( d  
borrowing and lending of stocks 借用及借出证券 8t!/Op?  
borrowing power 借贷权；借款能力 ?d1H]f<M  
borrowing upon stock 以公债形式借取款项 Oslbt8)U6  
bottom out 见底回升；停泻回升 e,qc7BJzK  
bottom price 最低价；底价 Nhv~f0  
bought and sold note 买卖单据 o$>A;<  
bought note 买货单 vLW&/YJ6  
braking effect 抑制效果 />(e.)f  
branch 部；分行；支行 Ti }Ljp^O  
branch registration certificate 分行登记证 y; Up@.IG  
branch registration fee 分行登记费