[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 $=
IJ-_'o  
bill in a set 汇票联票 {mkD{2)KQ  
bill of exchange 汇票 e"
){B  
bill of lading [B/L] 提单 Bb~Q]V=x;  
bill of sale [B/S] 卖据；动产抵押据 G1X${x7  
bill payable after sight 见票后付款汇票 <r8sZrY  
bill payable on demand 凭票要求付款的汇票 4@Q`8N.  
bill purchased 出口押汇；买入票据 mh4<.6>5  
bill receivable 应收票据 [myIcLp^aP  
Bills of Exchange Law 《票据法》 9On0om>  
blank endorsement 空白背书；不记名背书 [!<W{ ($5  
blanket insurance 总括保险；综合保险；统保 ~ ~"qT  
blanket policy 总括保险单；统保单 :c_>(~  
block 交易单位〔证券〕；大宗股票；集团 -;i vBR  
block allocation 整体拨款；整笔拨款 4P>4d +  
block capital grant 整笔非经常补助金 ik; S!S\
v  
block discount policy 折扣统保单 Wv4x^nJ  
block grant 整笔补助金 \qo}}I>e  
block grant system 整笔补助金制度 DJ!<:9FD  
block offer [securities] 整批发售〔证券〕 0tFR. sS?  
block vote 整体拨款 g5\EVcHkz  
blue chip 蓝筹股；优质股票 .?Pghqq.  
board lot 交易单位；上牌单位；“一手” =!~6RwwwY  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 (FY<%.Pa  
Board of Governors of the World Bank 世界银行理事会 |})7\o  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 JM&:dzyIP  
Board of Inland Revenue 税务委员会 ,drcJ  
Board of Review [inland revenue] 税务上诉委员会 Yu`KHvur  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 A_ftf7,  
Board of Treasury 库务管理委员会 }OJ,<!v2pc  
board trading 上板式买卖 IHrG!owf  
BOCI Capital Limited 中银国际融资有限公司 TA~FP#.  
body corporate 法团；法人团体 d~>d\K%v  
Bogor Declaration 《茂物宣言》 1p|h\H  
bogus transaction 虚假交易 N!TC}#}l  
bona fide mortgage 真正抵押 v5/2-<6x  
bona fide transaction 真正交易 Cb1fTl%  
bona vacantia 无主财物 {'^!S"9x  
bond 债券；担保契据；担保书；债权证明书 : U Yn  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 z5UY0>+VdS  
bond fund 债券基金 ?kF_C,k/>N  
bond rating 债券评级 hE9UWa.Q>  
bonded warehouse 保税仓 JtB]EvpL}  
bonus 花红；红利；奖金 G'dN_6ho3  
bonus issue 红股发行 zDD1EycH  
bonus share 红股 pAm L  
book 簿册；帐簿 i:@n6GW+iw  
book and paper 簿册及文据 9[9 ZI1*s  
book close date 截止过户日期 5>nbA8  
book debt 帐面债项 "A>/m"c]*  
book entry 帐面记录 ($vaj;  
book loss 帐面亏损；帐面损失 Ibbpy++d[  
book of account 帐簿 Wb;x eG  
book profit 帐面利润 q ?qpUPzD  
book reserve 帐面储备 gWK NC  
book value 帐面价值 #% 1|$V*:  
book-keeping transaction 帐面交易 Pi !3wy  
boom year 经济高度增长年；景气年份 *.2[bQL@v  
booming market 旺市；好市；景气市场 $.g)%#h:  
boost 上扬 SBbPO5^](  
borrow 借入 h =7eOK]  
borrowed fund 借入资金 ~t,-y*=  
borrowed stock 被借用证券 O\5q_>]  
borrower 借用人；借款人；借方 IuW5LS  
borrowing 借款；借贷；举债 ).8i*Ys,:  
borrowing and lending of stocks 借用及借出证券 $YPQi.  
borrowing power 借贷权；借款能力 $&@etsW0/  
borrowing upon stock 以公债形式借取款项 \qA^3L~;5  
bottom out 见底回升；停泻回升 Y;B#_}yF  
bottom price 最低价；底价 fN
-y8  
bought and sold note 买卖单据 )yyS59s  
bought note 买货单 ;V:Cf/@@R  
braking effect 抑制效果 .zMM!l3  
branch 部；分行；支行 qbunP!  
branch registration certificate 分行登记证 q_gsYb  
branch registration fee 分行登记费