[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 V)}rEX  
bill in a set 汇票联票 EqI(|bFwy  
bill of exchange 汇票 cu+FM  
bill of lading [B/L] 提单 ](|\whI
 
bill of sale [B/S] 卖据；动产抵押据 w&ak"GgV  
bill payable after sight 见票后付款汇票 ?7{ H|sI
 
bill payable on demand 凭票要求付款的汇票 #:SNHM^><  
bill purchased 出口押汇；买入票据 _UuC,Pl3  
bill receivable 应收票据 47J5oPT2'  
Bills of Exchange Law 《票据法》 7`u$  
blank endorsement 空白背书；不记名背书 B7imV@<  
blanket insurance 总括保险；综合保险；统保 bJs9X/E  
blanket policy 总括保险单；统保单 e1P"[|9>R  
block 交易单位〔证券〕；大宗股票；集团 >rvQw63 \  
block allocation 整体拨款；整笔拨款 j&k6O1_  
block capital grant 整笔非经常补助金 5atYOep  
block discount policy 折扣统保单 0wS+++n$5  
block grant 整笔补助金 AlJ} >u  
block grant system 整笔补助金制度 .YuJJJv  
block offer [securities] 整批发售〔证券〕 {s;U~!3aY  
block vote 整体拨款 *g^x*|f6  
blue chip 蓝筹股；优质股票 B5$kHM%p  
board lot 交易单位；上牌单位；“一手” TsTPj8GAl[  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 H= X|h)  
Board of Governors of the World Bank 世界银行理事会 7%sdtunf`  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 J`2"KzR0w"  
Board of Inland Revenue 税务委员会
0]4(:(B  
Board of Review [inland revenue] 税务上诉委员会 }\C-} Q  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 Wl}&?v &@  
Board of Treasury 库务管理委员会 m4*@o?Ow  
board trading 上板式买卖 iTaWup  
BOCI Capital Limited 中银国际融资有限公司 ^aW Z!gi  
body corporate 法团；法人团体 )+fh -Ui  
Bogor Declaration 《茂物宣言》 &iV{:)L  
bogus transaction 虚假交易 j1(D]Z=\  
bona fide mortgage 真正抵押 Rn@#d}  
bona fide transaction 真正交易 %;D.vKoh  
bona vacantia 无主财物 G$sA`<<  
bond 债券；担保契据；担保书；债权证明书 =z8f]/k*>  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 M8u<qj&<O  
bond fund 债券基金 n93=8;&  
bond rating 债券评级 A%^ILyU6c  
bonded warehouse 保税仓
)rixMl &[  
bonus 花红；红利；奖金 x,'!eCKN  
bonus issue 红股发行 ]~3U  
bonus share 红股 3)RsLI9  
book 簿册；帐簿 0#MqD[U(  
book and paper 簿册及文据 >]c*'~G&  
book close date 截止过户日期 VJS8)oI~  
book debt 帐面债项 ZzX~&95G  
book entry 帐面记录 "]G\9b)  
book loss 帐面亏损；帐面损失 D$x_o!JT  
book of account 帐簿 t2"FXTAq  
book profit 帐面利润 h?pkE  
book reserve 帐面储备 .rf" (lM  
book value 帐面价值 )YqXRm  
book-keeping transaction 帐面交易 y\x+  
boom year 经济高度增长年；景气年份 [n/hkXa$\  
booming market 旺市；好市；景气市场 BXyo  
boost 上扬 8}(]]ayl  
borrow 借入 v~Y^
r2  
borrowed fund 借入资金 !Xph_SQ!B=  
borrowed stock 被借用证券 *Aa?yg:=  
borrower 借用人；借款人；借方 ~^cMys |'  
borrowing 借款；借贷；举债 C/-63O_  
borrowing and lending of stocks 借用及借出证券 =J~ x  
borrowing power 借贷权；借款能力 ^k\e8F/  
borrowing upon stock 以公债形式借取款项 x@Hc@R<!  
bottom out 见底回升；停泻回升 ,f&5pw =  
bottom price 最低价；底价 >i
6yl5s  
bought and sold note 买卖单据 /Js7`r=Rx  
bought note 买货单 &:7ZQ1  
braking effect 抑制效果 1u9LdkhnY  
branch 部；分行；支行 'R:"5
d  
branch registration certificate 分行登记证 NhYLtw^u  
branch registration fee 分行登记费