[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 /\UFJ  
bill in a set 汇票联票 wT^QO^.  
bill of exchange 汇票 HpR(DG) ?  
bill of lading [B/L] 提单 bjB 4  
bill of sale [B/S] 卖据；动产抵押据 @SH$QUM(  
bill payable after sight 见票后付款汇票 ,(Nr_K  
bill payable on demand 凭票要求付款的汇票 >jg"y  
bill purchased 出口押汇；买入票据 J4q_}^/2w  
bill receivable 应收票据 N&-J,p~  
Bills of Exchange Law 《票据法》 'mE!,KeS;  
blank endorsement 空白背书；不记名背书 lb<D,&+  
blanket insurance 总括保险；综合保险；统保 -gy@sSfvkv  
blanket policy 总括保险单；统保单 <P 1x3  
block 交易单位〔证券〕；大宗股票；集团 gSXidh}^  
block allocation 整体拨款；整笔拨款 [BKX$A:Y  
block capital grant 整笔非经常补助金 &bT \4  
block discount policy 折扣统保单 ?bH!|aW(H  
block grant 整笔补助金 <~-cp61z;  
block grant system 整笔补助金制度  @1O.;  
block offer [securities] 整批发售〔证券〕 geSH3I   
block vote 整体拨款 -DE?L,9X9  
blue chip 蓝筹股；优质股票  &WoS(^  
board lot 交易单位；上牌单位；“一手” -)$5[jM]  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 FR? \H"'x  
Board of Governors of the World Bank 世界银行理事会 p2uZ*sY(D  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 gP:H_nVh  
Board of Inland Revenue 税务委员会 0XUWK@)P  
Board of Review [inland revenue] 税务上诉委员会 KBy*QA  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 [mA\,ny9  
Board of Treasury 库务管理委员会 5.zv0tJku  
board trading 上板式买卖 oS Apa  
BOCI Capital Limited 中银国际融资有限公司 hYE UiQ  
body corporate 法团；法人团体 2s<uT  
Bogor Declaration 《茂物宣言》 @;ob 4sU  
bogus transaction 虚假交易 eeu;A
,@U  
bona fide mortgage 真正抵押 [7@9wa1v!  
bona fide transaction 真正交易 pkT26)aW  
bona vacantia 无主财物 qCku q  
bond 债券；担保契据；担保书；债权证明书 < r7s,][&  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 :|PgGhW  
bond fund 债券基金 CKr5L  
bond rating 债券评级 xdkC>o4>  
bonded warehouse 保税仓 DRuG5|{I:  
bonus 花红；红利；奖金 ,RIC _26  
bonus issue 红股发行 QeNN*@ ='i  
bonus share 红股 _0EKE  
book 簿册；帐簿  Va3/#is'  
book and paper 簿册及文据 Y]])Tq;h5  
book close date 截止过户日期 {bD:OF  
book debt 帐面债项 #f-pkeaeq  
book entry 帐面记录 (hFyp}jkk  
book loss 帐面亏损；帐面损失 M sQ>eSk
 
book of account 帐簿  "DsL$D2e  
book profit 帐面利润 mo  
book reserve 帐面储备 d}--}&r  
book value 帐面价值 j$Wd[Ja+O  
book-keeping transaction 帐面交易 %+0V0.  
boom year 经济高度增长年；景气年份 \:D"#s%x  
booming market 旺市；好市；景气市场 Bbzmq  
boost 上扬 &$8YW]1M  
borrow 借入 
]o3K  
borrowed fund 借入资金 \zM3{{mV/  
borrowed stock 被借用证券 }\3
jcnn  
borrower 借用人；借款人；借方 \<0xg[  
borrowing 借款；借贷；举债 :oO ?A
 
borrowing and lending of stocks 借用及借出证券 O#72h]  
borrowing power 借贷权；借款能力 qEajT"?  
borrowing upon stock 以公债形式借取款项 hG8<@  
bottom out 见底回升；停泻回升 b>x03%  
bottom price 最低价；底价 f S-PM3  
bought and sold note 买卖单据 ^g N/5
 
bought note 买货单 w~wg[d  
braking effect 抑制效果 &"'Z)iWm  
branch 部；分行；支行 Ze"m;T  
branch registration certificate 分行登记证 i$JN s)I%  
branch registration fee 分行登记费