[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 &&$/>[0=.  
bill in a set 汇票联票 !e@G[%k  
bill of exchange 汇票  S!.aBAW  
bill of lading [B/L] 提单 v:1l2Y)g  
bill of sale [B/S] 卖据；动产抵押据 ya5a7  
bill payable after sight 见票后付款汇票 vb/
*ILS  
bill payable on demand 凭票要求付款的汇票 zOYkkQE3mJ  
bill purchased 出口押汇；买入票据 #@H{Ypn`  
bill receivable 应收票据 ~-x8@ /   
Bills of Exchange Law 《票据法》 G}ElQD  
blank endorsement 空白背书；不记名背书 g`)3m,\  
blanket insurance 总括保险；综合保险；统保 WI9'$hB\  
blanket policy 总括保险单；统保单 f/Km$#xOr  
block 交易单位〔证券〕；大宗股票；集团 ^y'xcq  
block allocation 整体拨款；整笔拨款 ;y<)RM  
block capital grant 整笔非经常补助金 K+2b NKZ0  
block discount policy 折扣统保单 d='z^vHK  
block grant 整笔补助金 SF+ ^dPwj  
block grant system 整笔补助金制度 {YZ)IaqZ  
block offer [securities] 整批发售〔证券〕 X5 lB],t"=  
block vote 整体拨款 vM~/|)^0sW  
blue chip 蓝筹股；优质股票 'KpCPOhfR  
board lot 交易单位；上牌单位；“一手” GbUcNROr  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 T~8`{^  
Board of Governors of the World Bank 世界银行理事会 Dntcv|%u  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 Tj*o[2mD  
Board of Inland Revenue 税务委员会 1~8F &  
Board of Review [inland revenue] 税务上诉委员会 ?15k~1nA  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 8(ny^]v|  
Board of Treasury 库务管理委员会 q_>DX,A  
board trading 上板式买卖 Hf+A52lrf  
BOCI Capital Limited 中银国际融资有限公司 =bs4*[zq  
body corporate 法团；法人团体 ,]Yjo>`tW  
Bogor Declaration 《茂物宣言》 2g-'.w  
bogus transaction 虚假交易 nkHr(tF 7  
bona fide mortgage 真正抵押 X0b :Oiw  
bona fide transaction 真正交易 _tL+39 u  
bona vacantia 无主财物 ]n?a h  
bond 债券；担保契据；担保书；债权证明书 i_g="^
 
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 O/_}O_rR  
bond fund 债券基金 9pE)S^P  
bond rating 债券评级 C yC<{D+  
bonded warehouse 保税仓 j^KM  
bonus 花红；红利；奖金 $>'}6?C.  
bonus issue 红股发行 9;dP7o  
bonus share 红股 ]]o7ej   
book 簿册；帐簿 :eS7"EG{3  
book and paper 簿册及文据 JeMhiY}  
book close date 截止过户日期 ~U*2h =]  
book debt 帐面债项 OTtSMO  
book entry 帐面记录 &k\
7fvF  
book loss 帐面亏损；帐面损失 V)R-w`  
book of account 帐簿 7qon:]b4  
book profit 帐面利润 g-mK(kY4p  
book reserve 帐面储备 >IfJ.g"  
book value 帐面价值 meR%);\  
book-keeping transaction 帐面交易 598xV|TON  
boom year 经济高度增长年；景气年份 lO%Z4V_Mj  
booming market 旺市；好市；景气市场 pX6T7  
boost 上扬 `@ qSDW!b  
borrow 借入 Q9K Gf;  
borrowed fund 借入资金 +>z/54R  
borrowed stock 被借用证券 *[ Wh9 ,H  
borrower 借用人；借款人；借方 ~J)4(411  
borrowing 借款；借贷；举债 .)|jBC8|}  
borrowing and lending of stocks 借用及借出证券 {ZbeF#*"  
borrowing power 借贷权；借款能力 A42At]  
borrowing upon stock 以公债形式借取款项 'Twi @I  
bottom out 见底回升；停泻回升 |:!#kA  
bottom price 最低价；底价 $f1L<euH  
bought and sold note 买卖单据 U,iTURd  
bought note 买货单 'BAe>r_Pn  
braking effect 抑制效果 z Q]IlMt  
branch 部；分行；支行 wVE"nN#  
branch registration certificate 分行登记证 -2> L*"^  
branch registration fee 分行登记费