[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 `U?;9!|;6  
bill in a set 汇票联票 {)-%u8J\`N  
bill of exchange 汇票 o/9 V1"  
bill of lading [B/L] 提单 9C`Fd S  
bill of sale [B/S] 卖据；动产抵押据 *^QfTKN  
bill payable after sight 见票后付款汇票 JLs7[W)O  
bill payable on demand 凭票要求付款的汇票 Bz]64/  
bill purchased 出口押汇；买入票据 XhTp'2,]  
bill receivable 应收票据 7@C:4c@0  
Bills of Exchange Law 《票据法》 B_@>HZ\&  
blank endorsement 空白背书；不记名背书 A;{8\e  
blanket insurance 总括保险；综合保险；统保 J9>uLz  
blanket policy 总括保险单；统保单 x{IOn;>R  
block 交易单位〔证券〕；大宗股票；集团 N{E>R&,q  
block allocation 整体拨款；整笔拨款 D'
A)H  
block capital grant 整笔非经常补助金 8R-?x/:  
block discount policy 折扣统保单 unP7("A0D  
block grant 整笔补助金 DJ=miJI'  
block grant system 整笔补助金制度 (R Ttz  
block offer [securities] 整批发售〔证券〕 $s?q>Z)  
block vote 整体拨款 +#n[55d  
blue chip 蓝筹股；优质股票 ^ zo"~1  
board lot 交易单位；上牌单位；“一手” ssoe$Gr7>  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 szWh#O5=  
Board of Governors of the World Bank 世界银行理事会 .D>%-  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 &Du!*V4A  
Board of Inland Revenue 税务委员会 lE%0i fu  
Board of Review [inland revenue] 税务上诉委员会 6%O"  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 @cSz!E}  
Board of Treasury 库务管理委员会 V,{ydxfB  
board trading 上板式买卖 d;)Im "
 
BOCI Capital Limited 中银国际融资有限公司 @P[Tu; 4  
body corporate 法团；法人团体 +9,"ne1'e  
Bogor Declaration 《茂物宣言》 ~@TNVkw  
bogus transaction 虚假交易 m9xO& @#vx  
bona fide mortgage 真正抵押 t$R|lv5<  
bona fide transaction 真正交易 ^tae (}  
bona vacantia 无主财物 `ag>4?7?  
bond 债券；担保契据；担保书；债权证明书 }B}?
qV  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 6z!?U:bT  
bond fund 债券基金  +'Tr>2V  
bond rating 债券评级 "4}{Z)&R2  
bonded warehouse 保税仓 *\:u}'[  
bonus 花红；红利；奖金 #![b9~%WTh  
bonus issue 红股发行 MS><7lk-  
bonus share 红股  `q%Z/!}  
book 簿册；帐簿 zVJwmp^  
book and paper 簿册及文据 -=O9D-x=  
book close date 截止过户日期 _T8#36iR  
book debt 帐面债项 SJj0*ry:  
book entry 帐面记录 V+cHL  
book loss 帐面亏损；帐面损失
d;V  
book of account 帐簿 H2|&  
book profit 帐面利润 M|6 W<y  
book reserve 帐面储备 bU(t5 [
  
book value 帐面价值 q_']i6  
book-keeping transaction 帐面交易 }3 RqaIY}  
boom year 经济高度增长年；景气年份 l+y/Mq^QB  
booming market 旺市；好市；景气市场 0KU,M+_  
boost 上扬 O0';j!?X  
borrow 借入 %Mz(G-I.\  
borrowed fund 借入资金 k9'%8(7M:  
borrowed stock 被借用证券 pZ%/;sxYa  
borrower 借用人；借款人；借方 $kvF]|<bu  
borrowing 借款；借贷；举债 #V*<G#B  
borrowing and lending of stocks 借用及借出证券 C3hnX2";  
borrowing power 借贷权；借款能力 F=$2Gz 'RT  
borrowing upon stock 以公债形式借取款项 uXNJ
{]o  
bottom out 见底回升；停泻回升 N1zB;-0t  
bottom price 最低价；底价 (]vHW+'  
bought and sold note 买卖单据 thl{IU  
bought note 买货单 lmo>z'<  
braking effect 抑制效果 P%g[!9 '  
branch 部；分行；支行 V[uB0#Lp  
branch registration certificate 分行登记证 v
/}M_E  
branch registration fee 分行登记费