[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 HI,1~Jw+  
bill in a set 汇票联票 x,5$VLs\+  
bill of exchange 汇票 p%]*I?  
bill of lading [B/L] 提单 NA]7qb%%<  
bill of sale [B/S] 卖据；动产抵押据 jf$6{zO6j  
bill payable after sight 见票后付款汇票 A\i/@x5#  
bill payable on demand 凭票要求付款的汇票 G>YJ3p7  
bill purchased 出口押汇；买入票据 [j 'Og
m7"  
bill receivable 应收票据 /FkLZm  
Bills of Exchange Law 《票据法》 os/~6  
blank endorsement 空白背书；不记名背书 gTH1FR8$y  
blanket insurance 总括保险；综合保险；统保 i"F'n0*L  
blanket policy 总括保险单；统保单 |pqLwnOu  
block 交易单位〔证券〕；大宗股票；集团 {5 #P1jlT  
block allocation 整体拨款；整笔拨款 V/"XC3/n*  
block capital grant 整笔非经常补助金 % 95:yyH 0  
block discount policy 折扣统保单 e\%QHoi>u  
block grant 整笔补助金 nAoGG0$5  
block grant system 整笔补助金制度 =c(_$|0  
block offer [securities] 整批发售〔证券〕 5#80`/w^U  
block vote 整体拨款 dt',)i8D  
blue chip 蓝筹股；优质股票 OcQ_PE5\  
board lot 交易单位；上牌单位；“一手” *O)_D bj  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 pyT+ba#  
Board of Governors of the World Bank 世界银行理事会 --Dw  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 {,]BqFXv  
Board of Inland Revenue 税务委员会 0`h[| FYV  
Board of Review [inland revenue] 税务上诉委员会 d?v#gW
 
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 UacN'Rat  
Board of Treasury 库务管理委员会 PJAE
~|a  
board trading 上板式买卖 [{}9"zB$x0  
BOCI Capital Limited 中银国际融资有限公司 +LV'E#h!Q
 
body corporate 法团；法人团体 _ZzN}!Mye  
Bogor Declaration 《茂物宣言》 = EyxM  
bogus transaction 虚假交易 7. G  
bona fide mortgage 真正抵押 bv\V>s  
bona fide transaction 真正交易 zv@'x nY]  
bona vacantia 无主财物  >BrxJw#M  
bond 债券；担保契据；担保书；债权证明书 FT[oM<M\Xd  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 >-s}1*^=oD  
bond fund 债券基金 'uo`-Y  
bond rating 债券评级 ~BERs;4  
bonded warehouse 保税仓 `RthX\Tof  
bonus 花红；红利；奖金 q)G*"  
bonus issue 红股发行 1.p?P] .  
bonus share 红股 j /)cdP  
book 簿册；帐簿 $-=aqUU  
book and paper 簿册及文据 6lT1X)  
book close date 截止过户日期 hX`WVVoF  
book debt 帐面债项 ]N! SG@X+  
book entry 帐面记录 ~_8Ve\Y^/  
book loss 帐面亏损；帐面损失 J}._v\Q7P  
book of account 帐簿 +(/XMx}a  
book profit 帐面利润 #7lkj:j4  
book reserve 帐面储备 7KRc^ *pZs  
book value 帐面价值 |GdA0y\v*}  
book-keeping transaction 帐面交易 w?jmi~6  
boom year 经济高度增长年；景气年份 o4w+)hh  
booming market 旺市；好市；景气市场 @T;O^rE~N  
boost 上扬 }td+F&l($V  
borrow 借入 v0"|J3  
borrowed fund 借入资金 P^rSpS9  
borrowed stock 被借用证券 :{_Or'L  
borrower 借用人；借款人；借方 ])m",8d&T  
borrowing 借款；借贷；举债 .Z%7+[  
borrowing and lending of stocks 借用及借出证券 u+I-!3J87  
borrowing power 借贷权；借款能力 O3bK>9<K  
borrowing upon stock 以公债形式借取款项 "*+epC|ks  
bottom out 见底回升；停泻回升 0qG[hxt%  
bottom price 最低价；底价 &U4]hawbOU  
bought and sold note 买卖单据 a(x[+ El  
bought note 买货单 xBgf)'W_Z  
braking effect 抑制效果 '3+S5p8  
branch 部；分行；支行 =!#DUfQf  
branch registration certificate 分行登记证 :&?#~NFH  
branch registration fee 分行登记费