[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 )Xjn:  
bill in a set 汇票联票 1j$\ 48
Z  
bill of exchange 汇票 G n]qh(N>  
bill of lading [B/L] 提单 CpO_p%P  
bill of sale [B/S] 卖据；动产抵押据 9pqsr~  
bill payable after sight 见票后付款汇票 FKTF?4+\U  
bill payable on demand 凭票要求付款的汇票 Nv7-6C6<  
bill purchased 出口押汇；买入票据 &rBe -52  
bill receivable 应收票据 }yEV&& @  
Bills of Exchange Law 《票据法》 A/>Q5)  
blank endorsement 空白背书；不记名背书 'd+fGx7i  
blanket insurance 总括保险；综合保险；统保 g 0t
nt)]  
blanket policy 总括保险单；统保单 0I)$!1~O)  
block 交易单位〔证券〕；大宗股票；集团 v 49o$s4J  
block allocation 整体拨款；整笔拨款 {h@\C|nF  
block capital grant 整笔非经常补助金 +7H)s  
block discount policy 折扣统保单 $+'H000x  
block grant 整笔补助金 I_ mus <sE  
block grant system 整笔补助金制度 Cf=H~&`Z  
block offer [securities] 整批发售〔证券〕 ;>v.(0FE6  
block vote 整体拨款 ;7lON-@BI  
blue chip 蓝筹股；优质股票 \)6glAtN  
board lot 交易单位；上牌单位；“一手” ST*h{:u&A  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 !4vb{AH  
Board of Governors of the World Bank 世界银行理事会 /I`TN5~  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 0>sa
{Z  
Board of Inland Revenue 税务委员会 lGd'_~'=  
Board of Review [inland revenue] 税务上诉委员会 :(n<c  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 ~T1W-ig4[*  
Board of Treasury 库务管理委员会 m^D'p  
board trading 上板式买卖 t1FtYXv`/  
BOCI Capital Limited 中银国际融资有限公司 fjRVYOG#  
body corporate 法团；法人团体 r<UVO$N  
Bogor Declaration 《茂物宣言》 k&dX K  
bogus transaction 虚假交易 :\OSHs<M  
bona fide mortgage 真正抵押 _Je4&KU  
bona fide transaction 真正交易 JI"/,fK^  
bona vacantia 无主财物 qVn<c,8#  
bond 债券；担保契据；担保书；债权证明书 Sa= tiOv  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 ?F"o+]i+^  
bond fund 债券基金 4X
N \p  
bond rating 债券评级 a: "1LnvR  
bonded warehouse 保税仓 G?W:O{n3  
bonus 花红；红利；奖金 J/je/PC  
bonus issue 红股发行 {@InOo!4w]  
bonus share 红股 "I.
6/9  
book 簿册；帐簿 ( C!p2f  
book and paper 簿册及文据 QtW9!p7(  
book close date 截止过户日期 7rjl-FUA~  
book debt 帐面债项 2Vx4"fHP#N  
book entry 帐面记录 ]8p{A#1  
book loss 帐面亏损；帐面损失 4D?h}U /  
book of account 帐簿 ,{_i{WV  
book profit 帐面利润 G^c,i5}w  
book reserve 帐面储备 g&$=Y7G  
book value 帐面价值 8
rsc@]W  
book-keeping transaction 帐面交易 Y Zj-%5  
boom year 经济高度增长年；景气年份 @{y'_fw  
booming market 旺市；好市；景气市场 &6x(
%o|  
boost 上扬 P(D>4/f3"  
borrow 借入 cJ4My#w  
borrowed fund 借入资金 *g(d}C!  
borrowed stock 被借用证券 OIblBQ!  
borrower 借用人；借款人；借方 +4?Lwp'q  
borrowing 借款；借贷；举债 -n _Y.~  
borrowing and lending of stocks 借用及借出证券 C`.YOkpj  
borrowing power 借贷权；借款能力 -b-a21,m>  
borrowing upon stock 以公债形式借取款项 \o>-L\` O  
bottom out 见底回升；停泻回升 /q9I^ztV  
bottom price 最低价；底价 l]]NVBA])  
bought and sold note 买卖单据 .|,LBc!  
bought note 买货单 8M5)fDu*?  
braking effect 抑制效果 Tv``\<  
branch 部；分行；支行 ea
3w  
branch registration certificate 分行登记证 Qte5E}V`  
branch registration fee 分行登记费