[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 j<u@j+V  
bill in a set 汇票联票 j:k[90  
bill of exchange 汇票 
9A}# 6  
bill of lading [B/L] 提单 F">
Qpgt  
bill of sale [B/S] 卖据；动产抵押据 ?*E'^~,H)  
bill payable after sight 见票后付款汇票 dE:+k/  
bill payable on demand 凭票要求付款的汇票 7bk%mQk  
bill purchased 出口押汇；买入票据 }D7I3]2>  
bill receivable 应收票据 jgbLN/_{  
Bills of Exchange Law 《票据法》 _{r=.W+w  
blank endorsement 空白背书；不记名背书 (@t(?Js  
blanket insurance 总括保险；综合保险；统保 zoOaVV&1  
blanket policy 总括保险单；统保单 WpF2)R}G=  
block 交易单位〔证券〕；大宗股票；集团 /x5rf  
block allocation 整体拨款；整笔拨款 >iD )eB  
block capital grant 整笔非经常补助金 0Uz\H0T1  
block discount policy 折扣统保单 )^4\,
u\@  
block grant 整笔补助金 >c9 a0A  
block grant system 整笔补助金制度 PIH*Rw*GKZ  
block offer [securities] 整批发售〔证券〕 >)spqu]  
block vote 整体拨款 .Jt[(;  
blue chip 蓝筹股；优质股票 h<Ft_#|o[  
board lot 交易单位；上牌单位；“一手” h&`e) a>+  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 4zJtOK?r"  
Board of Governors of the World Bank 世界银行理事会 {) Q@c)'  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 w m)#[x #  
Board of Inland Revenue 税务委员会 3~}uqaGt  
Board of Review [inland revenue] 税务上诉委员会 Ytz)d/3T  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 h&Efg  
Board of Treasury 库务管理委员会 7qj9&bEy  
board trading 上板式买卖 O+?<h{"  
BOCI Capital Limited 中银国际融资有限公司 b!sRk@LGZ  
body corporate 法团；法人团体 2_zp:v  
Bogor Declaration 《茂物宣言》 dgA-MQ5{  
bogus transaction 虚假交易 EX?MA6U  
bona fide mortgage 真正抵押 j:E<p_T  
bona fide transaction 真正交易 5]HS^II"  
bona vacantia 无主财物 ]@uE#a:[  
bond 债券；担保契据；担保书；债权证明书 0
JlZs
]  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 jFA{+Yr1  
bond fund 债券基金 %!du,2  
bond rating 债券评级 gF[z fDm  
bonded warehouse 保税仓 dl~%MWAVb  
bonus 花红；红利；奖金 -[6z 1"*  
bonus issue 红股发行 7b<je=G6PA  
bonus share 红股 i?fOK_d
 
book 簿册；帐簿 *M$0J'-B
Q  
book and paper 簿册及文据 5m9*85Ib  
book close date 截止过户日期 (N&lHLy  
book debt 帐面债项 'Y56+P\u  
book entry 帐面记录 =0G!f$7^i  
book loss 帐面亏损；帐面损失 HYD"#m'TkB  
book of account 帐簿 WHjUR0NZ  
book profit 帐面利润 M@?xa/E64  
book reserve 帐面储备 h\nI!{A0  
book value 帐面价值 )('%R|$ /  
book-keeping transaction 帐面交易 !<SA6m#  
boom year 经济高度增长年；景气年份 SQqD:{#g"  
booming market 旺市；好市；景气市场 'ow.=1N-
 
boost 上扬 );Z1a&K5k  
borrow 借入 tQH+)*  
borrowed fund 借入资金 Q($Z%1S  
borrowed stock 被借用证券 :{oZ~<  
borrower 借用人；借款人；借方 i{ \%e  
borrowing 借款；借贷；举债 ^my].Qpt  
borrowing and lending of stocks 借用及借出证券 wg0 \_ @3  
borrowing power 借贷权；借款能力 0#ClWynjRO  
borrowing upon stock 以公债形式借取款项 -u?S=h}  
bottom out 见底回升；停泻回升 Kt"BE j  
bottom price 最低价；底价 GKoK7qH\J  
bought and sold note 买卖单据 {%IExPJ  
bought note 买货单 nS&3?lx9_  
braking effect 抑制效果 LxpuhvIO  
branch 部；分行；支行 =k/IaFg 6w  
branch registration certificate 分行登记证 Sp}tD<V  
branch registration fee 分行登记费