[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 ]8%E'd  
bill in a set 汇票联票 ied1+H  
bill of exchange 汇票 Ydr h+  
bill of lading [B/L] 提单 {v'eP[  
bill of sale [B/S] 卖据；动产抵押据 z&H.fsL  
bill payable after sight 见票后付款汇票 !IR cv a  
bill payable on demand 凭票要求付款的汇票 s~Ivq+ipr;  
bill purchased 出口押汇；买入票据 Kkq-x'gt^  
bill receivable 应收票据 Ut2T:%m{  
Bills of Exchange Law 《票据法》 ^J>m4`  
blank endorsement 空白背书；不记名背书 {,5.svO  
blanket insurance 总括保险；综合保险；统保 >8{w0hh;  
blanket policy 总括保险单；统保单 mQ1  
block 交易单位〔证券〕；大宗股票；集团 ~9o@
1TO:v  
block allocation 整体拨款；整笔拨款 0B8Wf/j?M  
block capital grant 整笔非经常补助金 =b*GV6b  
block discount policy 折扣统保单 &Y1h=,KR9  
block grant 整笔补助金 a^LckHPI>  
block grant system 整笔补助金制度 dCM&Yf}K  
block offer [securities] 整批发售〔证券〕 >QYx9`x&  
block vote 整体拨款 F-ZTy"z  
blue chip 蓝筹股；优质股票 pmBN?<  
board lot 交易单位；上牌单位；“一手” HYO/]\al  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 XE_Lz2H`  
Board of Governors of the World Bank 世界银行理事会 7ucm1   
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局
awR !=\  
Board of Inland Revenue 税务委员会 xkFa  
Board of Review [inland revenue] 税务上诉委员会 `#iL'ND[  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 TI8\qI W  
Board of Treasury 库务管理委员会 iC hIW/H  
board trading 上板式买卖 to).PI?  
BOCI Capital Limited 中银国际融资有限公司 G HQ~{  
body corporate 法团；法人团体 vKW!;U9~P  
Bogor Declaration 《茂物宣言》 9LPXhxNwB  
bogus transaction 虚假交易 'eBD/w5U  
bona fide mortgage 真正抵押 EG^ rh;  
bona fide transaction 真正交易 ;iYCeL(  
bona vacantia 无主财物 X,+a 6F  
bond 债券；担保契据；担保书；债权证明书  kVZs:  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 fr`#s\JKw  
bond fund 债券基金 KsIHJr7-  
bond rating 债券评级 Y>3z
peQ!&  
bonded warehouse 保税仓 JcYY*p  
bonus 花红；红利；奖金 *\#<2 QAe  
bonus issue 红股发行 ~Qif-|[V  
bonus share 红股 `vzMuL;  
book 簿册；帐簿 R%r25_8  
book and paper 簿册及文据 G)YmaHeI;[  
book close date 截止过户日期 %cDGs^lgA  
book debt 帐面债项 1E!.E=Y?M  
book entry 帐面记录 }>AA[ba"'  
book loss 帐面亏损；帐面损失 #*9 |\  
book of account 帐簿 fk15O_#3  
book profit 帐面利润 Ln6emXqw  
book reserve 帐面储备
{9;-5@b  
book value 帐面价值 #\N8E-d  
book-keeping transaction 帐面交易 aC'6
 
boom year 经济高度增长年；景气年份 OH`zeI,[*  
booming market 旺市；好市；景气市场 c]1AM)xo  
boost 上扬 &Oz  
borrow 借入 @VHstjos^V  
borrowed fund 借入资金 %w>3Fwj`z  
borrowed stock 被借用证券 h3E}Sa(MQ:  
borrower 借用人；借款人；借方 ;~r-P$kCY  
borrowing 借款；借贷；举债 AW\uE[kg  
borrowing and lending of stocks 借用及借出证券 oR`rs[Kj  
borrowing power 借贷权；借款能力 zQO 1% g  
borrowing upon stock 以公债形式借取款项 n|WSnm,W  
bottom out 见底回升；停泻回升 d]K8*a%[-  
bottom price 最低价；底价 ~Fo2MwE2~  
bought and sold note 买卖单据 5{+>3J  
bought note 买货单 X!6dg.n5  
braking effect 抑制效果 d^54mfgI  
branch 部；分行；支行 3%Q<K=jy  
branch registration certificate 分行登记证 euV!U}Xr  
branch registration fee 分行登记费