[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 rw
&y,%2  
bill in a set 汇票联票 VQ2Fnb4  
bill of exchange 汇票 =:4?>2)  
bill of lading [B/L] 提单 r]9e^  
bill of sale [B/S] 卖据；动产抵押据 q?yMa9ZZky  
bill payable after sight 见票后付款汇票 ?!H)zz6y  
bill payable on demand 凭票要求付款的汇票 D%A@lMru  
bill purchased 出口押汇；买入票据 d4
J<,  
bill receivable 应收票据 #'C/Gya  
Bills of Exchange Law 《票据法》 Hr6wgYPi  
blank endorsement 空白背书；不记名背书 }hCaNQ&jH  
blanket insurance 总括保险；综合保险；统保 m*gj|1k  
blanket policy 总括保险单；统保单 C,.-Q"juH  
block 交易单位〔证券〕；大宗股票；集团 ms7SoYbSu  
block allocation 整体拨款；整笔拨款 P])L8zK  
block capital grant 整笔非经常补助金 ZY)%U*jWU  
block discount policy 折扣统保单 *E}Oh  
block grant 整笔补助金 9Fk4|+OJ  
block grant system 整笔补助金制度 :Dayv6g  
block offer [securities] 整批发售〔证券〕 q@%h^9.  
block vote 整体拨款 qL3@PSN?|  
blue chip 蓝筹股；优质股票 {EL'd!v7e  
board lot 交易单位；上牌单位；“一手” & N;pH  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ) oxIzF  
Board of Governors of the World Bank 世界银行理事会 E3f9<hm  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 P% Q@9kO>  
Board of Inland Revenue 税务委员会 8[M* x3  
Board of Review [inland revenue] 税务上诉委员会 OTE<x"=h  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 8[~~gYl  
Board of Treasury 库务管理委员会 \e|U9;Mf  
board trading 上板式买卖 _W|R;Cz]  
BOCI Capital Limited 中银国际融资有限公司 "7d.i(vw  
body corporate 法团；法人团体 S*g`d;8gV  
Bogor Declaration 《茂物宣言》 =-qf;5[|  
bogus transaction 虚假交易 pqeL%="p;  
bona fide mortgage 真正抵押 /VO^5Dnb  
bona fide transaction 真正交易 k}zd' /b  
bona vacantia 无主财物 oIR.|=Hk{  
bond 债券；担保契据；担保书；债权证明书 \yG`Sfu2  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 (f~gEKcB2u  
bond fund 债券基金 GmbIFOT~  
bond rating 债券评级
]`d2_mu  
bonded warehouse 保税仓 7@IFp~6<qK  
bonus 花红；红利；奖金 t:=k)B  
bonus issue 红股发行 (]XbP W  
bonus share 红股 ?+Q$#pb  
book 簿册；帐簿 6-]h5L]  
book and paper 簿册及文据 U` hfvTi  
book close date 截止过户日期 Fu%X  
book debt 帐面债项 xr.XU'  
book entry 帐面记录 &6/%kkv  
book loss 帐面亏损；帐面损失 x'qWM/  
book of account 帐簿 jTfi@5aPY  
book profit 帐面利润 SX+4HJB  
book reserve 帐面储备 {zP#woz2Q  
book value 帐面价值 |sf*hlrJ  
book-keeping transaction 帐面交易 ej52AK7  
boom year 经济高度增长年；景气年份
?PH/?QP  
booming market 旺市；好市；景气市场 s}ADk-7  
boost 上扬 Sl>>SP  
borrow 借入 jV^C19  
borrowed fund 借入资金 *b"CPg/\  
borrowed stock 被借用证券 XsUUJuCG  
borrower 借用人；借款人；借方 ],[)uTZc  
borrowing 借款；借贷；举债 IqUp4}  
borrowing and lending of stocks 借用及借出证券 eh<rRx"[  
borrowing power 借贷权；借款能力 bxwk
TKr'  
borrowing upon stock 以公债形式借取款项 HH8;J66I&  
bottom out 见底回升；停泻回升 +9[SVw8  
bottom price 最低价；底价 :6lwO%=F  
bought and sold note 买卖单据 #)]c0]p  
bought note 买货单 SY1GR n  
braking effect 抑制效果 `c(\i$1JY)  
branch 部；分行；支行 n+;vjVS%  
branch registration certificate 分行登记证 2+'|kt2  
branch registration fee 分行登记费