[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 <O5WY37"q  
bill in a set 汇票联票 Z1#u&oX  
bill of exchange 汇票 CYRZ2Yrk?"  
bill of lading [B/L] 提单 _j+!Fd  
bill of sale [B/S] 卖据；动产抵押据 &&nbdu  
bill payable after sight 见票后付款汇票 &r GB58  
bill payable on demand 凭票要求付款的汇票 F+"_]  
bill purchased 出口押汇；买入票据 WQ{[q" O  
bill receivable 应收票据 aaP_^m O  
Bills of Exchange Law 《票据法》 ],_+J*  
blank endorsement 空白背书；不记名背书 fuzB;Ea  
blanket insurance 总括保险；综合保险；统保 \?pyax8  
blanket policy 总括保险单；统保单 u\V^g  
block 交易单位〔证券〕；大宗股票；集团 
g5 T  
block allocation 整体拨款；整笔拨款 @/F61Ut  
block capital grant 整笔非经常补助金 |>yWkq  
block discount policy 折扣统保单 3P9ux  
block grant 整笔补助金 DmpT<SI+!  
block grant system 整笔补助金制度 -8xf}v~u  
block offer [securities] 整批发售〔证券〕 u<Y#J,p`e  
block vote 整体拨款 LRVcf  
blue chip 蓝筹股；优质股票 (J[Xryub  
board lot 交易单位；上牌单位；“一手” V:$+$"|  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 yVII<ImqIH  
Board of Governors of the World Bank 世界银行理事会 ;I&VpAPx  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 /TyGZ@S>m  
Board of Inland Revenue 税务委员会 @^A
5{qQ\  
Board of Review [inland revenue] 税务上诉委员会 qT48Y  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 8LbwEKl  
Board of Treasury 库务管理委员会 "|h%Uy?XY  
board trading 上板式买卖 MfP)Pk5  
BOCI Capital Limited 中银国际融资有限公司 g:>'+(H;  
body corporate 法团；法人团体 ^Jp,&  
Bogor Declaration 《茂物宣言》 x2rAB5r6  
bogus transaction 虚假交易 R|C2O[r}  
bona fide mortgage 真正抵押 h:nybLw?  
bona fide transaction 真正交易 7~ PL8  
bona vacantia 无主财物 p&h?p\IF  
bond 债券；担保契据；担保书；债权证明书 d=/0A\O  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 H_X^)\oJ  
bond fund 债券基金 Ut;`6t  
bond rating 债券评级 H5T_i$W  
bonded warehouse 保税仓 3''Sx8p  
bonus 花红；红利；奖金 O2?C *  
bonus issue 红股发行 N-gYamlQ  
bonus share 红股 83n%p S4x  
book 簿册；帐簿 6RnzT d  
book and paper 簿册及文据 v1TFzcHl<  
book close date 截止过户日期 /'+>/  
book debt 帐面债项 G3~`]qf  
book entry 帐面记录 s_'&_>D  
book loss 帐面亏损；帐面损失 "j@\a)a  
book of account 帐簿 2yZr!Rb~*  
book profit 帐面利润 1z?}'&:  
book reserve 帐面储备 %GHGd'KO&  
book value 帐面价值 qI+2,6 sGI  
book-keeping transaction 帐面交易 p+;& Gg54  
boom year 经济高度增长年；景气年份 `ePC$Ovn  
booming market 旺市；好市；景气市场 Nc ;O)K!FH  
boost 上扬 c+ oi8G  
borrow 借入 |_V(^b}  
borrowed fund 借入资金 zxbfh/=  
borrowed stock 被借用证券 %2?+:R5.  
borrower 借用人；借款人；借方 *yu}e)(0  
borrowing 借款；借贷；举债 =~B"8@B  
borrowing and lending of stocks 借用及借出证券 Xw-[Sf]p  
borrowing power 借贷权；借款能力 Ao\xse{E  
borrowing upon stock 以公债形式借取款项 ffZ~r%25{  
bottom out 见底回升；停泻回升 8]ZzO(=@{  
bottom price 最低价；底价 1~5DIU^  
bought and sold note 买卖单据 xu2KEwgb  
bought note 买货单 |eqBCZn  
braking effect 抑制效果 `*C=R  _  
branch 部；分行；支行 ,`@pi@ <"#  
branch registration certificate 分行登记证 MUO<o  
branch registration fee 分行登记费