[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 Vn6]h|vm  
bill in a set 汇票联票 S3?U-R^`  
bill of exchange 汇票 qfyuq]  
bill of lading [B/L] 提单 }M~[8f ]  
bill of sale [B/S] 卖据；动产抵押据 D@yu2}F{IY  
bill payable after sight 见票后付款汇票 SHN'$f0Mb  
bill payable on demand 凭票要求付款的汇票 ;%PI  
bill purchased 出口押汇；买入票据 "sUmke-#  
bill receivable 应收票据  +D|E8sz8  
Bills of Exchange Law 《票据法》 pSS8 %r%S'  
blank endorsement 空白背书；不记名背书 L+NrU+:=C  
blanket insurance 总括保险；综合保险；统保 =yLJGNK[  
blanket policy 总括保险单；统保单 $Zf]1?|xa  
block 交易单位〔证券〕；大宗股票；集团 )"f*Mp  
block allocation 整体拨款；整笔拨款 ,\D*=5  
block capital grant 整笔非经常补助金 Pa */&WeB  
block discount policy 折扣统保单 3Hkb)Wu  
block grant 整笔补助金 ^-26K|{3  
block grant system 整笔补助金制度 KNqs= :i  
block offer [securities] 整批发售〔证券〕 Wh1'?#  
block vote 整体拨款 EGK7)O'W  
blue chip 蓝筹股；优质股票 !Q5NV4gd+  
board lot 交易单位；上牌单位；“一手”
nSB@xP#&  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 g)^g_4  
Board of Governors of the World Bank 世界银行理事会 y!jq!faqt  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 j~k+d$a  
Board of Inland Revenue 税务委员会 YY 8vhnw  
Board of Review [inland revenue] 税务上诉委员会 wak'L5GQE  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 qruv^#_l  
Board of Treasury 库务管理委员会 |M(0CYO  
board trading 上板式买卖 :U/x(  
BOCI Capital Limited 中银国际融资有限公司 p]J0A ^VV  
body corporate 法团；法人团体 o
/mGd~  
Bogor Declaration 《茂物宣言》 B"2#}HM  
bogus transaction 虚假交易 _Wgpk0  
bona fide mortgage 真正抵押 ljJR7<  
bona fide transaction 真正交易 *&~wl(+O=  
bona vacantia 无主财物 &E`=pe/e  
bond 债券；担保契据；担保书；债权证明书 
"i~~Q'=7  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 s?_ H<u  
bond fund 债券基金 n_Bi HMIU'  
bond rating 债券评级 ;@V1*7y  
bonded warehouse 保税仓 P2sM3C  
bonus 花红；红利；奖金 fkJElO-F  
bonus issue 红股发行 T/TMi&:?.  
bonus share 红股 M3c  
book 簿册；帐簿 C^nTLw;K  
book and paper 簿册及文据 >PONu]^  
book close date 截止过户日期 @]X5g8h  
book debt 帐面债项 W,ik  ;P\  
book entry 帐面记录 =
JfSg'7  
book loss 帐面亏损；帐面损失 Pm!/#PtX  
book of account 帐簿 l[M?"<Ot;  
book profit 帐面利润 `rZS\A  
book reserve 帐面储备 RzN9pAe  
book value 帐面价值 ioJr2wq6  
book-keeping transaction 帐面交易 DE" Y(;S  
boom year 经济高度增长年；景气年份 Jj,fdP#\  
booming market 旺市；好市；景气市场 jxTYW)E   
boost 上扬 c`xgz# ]v  
borrow 借入 OGn-~ #E  
borrowed fund 借入资金 AQIBg9y7  
borrowed stock 被借用证券
WC`x^HI  
borrower 借用人；借款人；借方 z 3N'Xk  
borrowing 借款；借贷；举债 qotWWe#  
borrowing and lending of stocks 借用及借出证券 )T!3du:M  
borrowing power 借贷权；借款能力 D=:O^<  
borrowing upon stock 以公债形式借取款项 y]b&3&  
bottom out 见底回升；停泻回升  22FHD4  
bottom price 最低价；底价 ?
<6yKxn  
bought and sold note 买卖单据 XG}9)fT  
bought note 买货单 'O[0oi&  
braking effect 抑制效果 SCo;Ek  
branch 部；分行；支行 }-H)jN^  
branch registration certificate 分行登记证 `$i/f(t6`  
branch registration fee 分行登记费