[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  !QvmzuK  
bill in a set 汇票联票 vV$t`PEY  
bill of exchange 汇票 8x)i{>#i  
bill of lading [B/L] 提单 %AtT(G(n  
bill of sale [B/S] 卖据；动产抵押据 WkE="E}   
bill payable after sight 见票后付款汇票 yA"?Hv\o;  
bill payable on demand 凭票要求付款的汇票 )92(C  
bill purchased 出口押汇；买入票据 i.7_i78\"  
bill receivable 应收票据 \-]tvgA~&  
Bills of Exchange Law 《票据法》 #9r}Kr=P  
blank endorsement 空白背书；不记名背书 Yb`b/BMR  
blanket insurance 总括保险；综合保险；统保 ;`Xm?N  
blanket policy 总括保险单；统保单 gJuK%P  
block 交易单位〔证券〕；大宗股票；集团 D&"l
u*"tg  
block allocation 整体拨款；整笔拨款 ]S]W|m7=.Z  
block capital grant 整笔非经常补助金 IAGY-+8e  
block discount policy 折扣统保单 k7rg:P  
block grant 整笔补助金 <z2.A/L  
block grant system 整笔补助金制度 $\vNS TE  
block offer [securities] 整批发售〔证券〕 6lg]5d2CD  
block vote 整体拨款 K-\wx5#l/  
blue chip 蓝筹股；优质股票 onRTX|#  
board lot 交易单位；上牌单位；“一手” T:'JA
 
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ogQfzk  
Board of Governors of the World Bank 世界银行理事会 .TdFI"Yn  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 ;b=diZE  
Board of Inland Revenue 税务委员会 y;fF|t<y  
Board of Review [inland revenue] 税务上诉委员会 (M1YOK)I  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 -N^Ah_9ek  
Board of Treasury 库务管理委员会 Q>+rjN;  
board trading 上板式买卖 j7Y7&x"  
BOCI Capital Limited 中银国际融资有限公司 MG.c`t/w  
body corporate 法团；法人团体 |;~2y>E  
Bogor Declaration 《茂物宣言》 ~' 955fK>  
bogus transaction 虚假交易 Gvdok<o  
bona fide mortgage 真正抵押 WxO+ cB+?  
bona fide transaction 真正交易 SE'|||B  
bona vacantia 无主财物 ]nebL{}5  
bond 债券；担保契据；担保书；债权证明书 -hm/lxyU  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 -(WRhBpw  
bond fund 债券基金 Kn1;=k  
bond rating 债券评级 `W@jo~y<  
bonded warehouse 保税仓 ;qUB[Kw  
bonus 花红；红利；奖金 f1'X<VA  
bonus issue 红股发行 O/Hj-u6&A  
bonus share 红股 tCO?<QBE  
book 簿册；帐簿 BH~zeJ*Pr  
book and paper 簿册及文据 z a_0-G%C2  
book close date 截止过户日期 R\7r!38  
book debt 帐面债项 +2eri_p  
book entry 帐面记录 gfIS  
book loss 帐面亏损；帐面损失 e_3jyA@v  
book of account 帐簿 +HUy,@^Pa  
book profit 帐面利润 /({oN1X>i  
book reserve 帐面储备 N;-%:nC  
book value 帐面价值 qyVARy  
book-keeping transaction 帐面交易 l
(_|CkcZ  
boom year 经济高度增长年；景气年份 hO3 q|SL  
booming market 旺市；好市；景气市场 5RWqHPw+  
boost 上扬 mejNa(D ^  
borrow 借入 H?Sv6W.~  
borrowed fund 借入资金 u tkdL4G}'  
borrowed stock 被借用证券 sxRKWM@4  
borrower 借用人；借款人；借方 %vZHHBylu  
borrowing 借款；借贷；举债 &v;fK$=2C  
borrowing and lending of stocks 借用及借出证券 : KFK2yD  
borrowing power 借贷权；借款能力 Dbi ^%  
borrowing upon stock 以公债形式借取款项 u0=&_Q(=  
bottom out 见底回升；停泻回升 5HHf3E [  
bottom price 最低价；底价 P* &0HbJ  
bought and sold note 买卖单据 P=<lY},  
bought note 买货单 n!8W@qhew  
braking effect 抑制效果 e>c -b^{&  
branch 部；分行；支行 m(9I+
`  
branch registration certificate 分行登记证 z>,tP  
branch registration fee 分行登记费