[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 QXcSDJ  
bill in a set 汇票联票 |/R)FT#i  
bill of exchange 汇票 {:;599l  
bill of lading [B/L] 提单 _z$lg]q  
bill of sale [B/S] 卖据；动产抵押据 ,#FK3;U  
bill payable after sight 见票后付款汇票 ( ugB3o  
bill payable on demand 凭票要求付款的汇票 "V;5Lp b  
bill purchased 出口押汇；买入票据 :DlgNR` bq  
bill receivable 应收票据 Gz9w1[t  
Bills of Exchange Law 《票据法》 )d\u_m W^  
blank endorsement 空白背书；不记名背书 DFKumw>!  
blanket insurance 总括保险；综合保险；统保 P~5[.6gW  
blanket policy 总括保险单；统保单 3.
kP,  
block 交易单位〔证券〕；大宗股票；集团 D~i m1h;>  
block allocation 整体拨款；整笔拨款 >K2Md*[P3q  
block capital grant 整笔非经常补助金 ^}gQh#  
block discount policy 折扣统保单 cx(aMcX6  
block grant 整笔补助金 IP 9{vk  
block grant system 整笔补助金制度 eKq`t.*Ft  
block offer [securities] 整批发售〔证券〕 F(w  
block vote 整体拨款 Xo{|m[,  
blue chip 蓝筹股；优质股票 4t0B_o"  
board lot 交易单位；上牌单位；“一手” EN =oA P  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ]}~[2k.  
Board of Governors of the World Bank 世界银行理事会 8U5L|Ny.q  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 dvAvG.;U  
Board of Inland Revenue 税务委员会 AI|8E8h+D  
Board of Review [inland revenue] 税务上诉委员会 JIl<4 %A  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 _djr>C=H"  
Board of Treasury 库务管理委员会 H|1owmbD  
board trading 上板式买卖 ,&1DKx  
BOCI Capital Limited 中银国际融资有限公司 i+2fWi6Z+  
body corporate 法团；法人团体 5jTBPct   
Bogor Declaration 《茂物宣言》 4|9c+^%^  
bogus transaction 虚假交易 ){PL6|5x  
bona fide mortgage 真正抵押 /WlpRf%  
bona fide transaction 真正交易 'n9<z)/,!  
bona vacantia 无主财物 )Bl0 W  
bond 债券；担保契据；担保书；债权证明书 /a?*Ap5"  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 *<PQp  
bond fund 债券基金 J 5Nz<  
bond rating 债券评级 \Qh{uk[  
bonded warehouse 保税仓 ZZ<uiN$  
bonus 花红；红利；奖金 u z(3ml^S  
bonus issue 红股发行 H>x(c|ZBp  
bonus share 红股 iG\]  
book 簿册；帐簿 "QWF&-kAI  
book and paper 簿册及文据 7g}lg
8M  
book close date 截止过户日期 J;K-Pv+  
book debt 帐面债项 {c'2{`px 5  
book entry 帐面记录 1mLd_]F'F  
book loss 帐面亏损；帐面损失 1 h.=c  
book of account 帐簿 0wxlsny?  
book profit 帐面利润 pohA??t2:  
book reserve 帐面储备 = h _>OA  
book value 帐面价值 bOt6q/f  
book-keeping transaction 帐面交易 L"w% ew  
boom year 经济高度增长年；景气年份 yA8e"$  
booming market 旺市；好市；景气市场 x-Kq=LFy.  
boost 上扬 "Dc6kn^}3  
borrow 借入 VOkEDH  
borrowed fund 借入资金 jm_b3!J  
borrowed stock 被借用证券 6^vMJ82U  
borrower 借用人；借款人；借方 }/ p>DMN  
borrowing 借款；借贷；举债 \
"]vSx >  
borrowing and lending of stocks 借用及借出证券 +bG^SH2ke  
borrowing power 借贷权；借款能力 Q-3o k7
 
borrowing upon stock 以公债形式借取款项 /AJ#ngXz  
bottom out 见底回升；停泻回升 woctnT%"Q/  
bottom price 最低价；底价 $*035f  
bought and sold note 买卖单据 v o9DmW  
bought note 买货单 J33enQd  
braking effect 抑制效果 :u%Jrc(W  
branch 部；分行；支行 dE<}X7J%  
branch registration certificate 分行登记证 U>bmCK2  
branch registration fee 分行登记费