[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 pD_eo6xX  
bill in a set 汇票联票 )7 "DR+;:  
bill of exchange 汇票 &R FM d=  
bill of lading [B/L] 提单 h8= MVh(I  
bill of sale [B/S] 卖据；动产抵押据 VueQP|  
bill payable after sight 见票后付款汇票 '`~(Fkj  
bill payable on demand 凭票要求付款的汇票 OjlB0  
bill purchased 出口押汇；买入票据 P}WhE  
bill receivable 应收票据 *o\Y~U-so  
Bills of Exchange Law 《票据法》 =
"w8U'  
blank endorsement 空白背书；不记名背书 y#Za|nt  
blanket insurance 总括保险；综合保险；统保 i2}=/  
blanket policy 总括保险单；统保单 l^y?L4hg)  
block 交易单位〔证券〕；大宗股票；集团 V?V)&y] 4  
block allocation 整体拨款；整笔拨款 ,iv%^C",)  
block capital grant 整笔非经常补助金 *ez~~ Y  
block discount policy 折扣统保单 KY
mWfM3^  
block grant 整笔补助金 ?]:EmP  
block grant system 整笔补助金制度 :f !=_^}  
block offer [securities] 整批发售〔证券〕 {9|$%4kRl  
block vote 整体拨款 t"bPKFRy9E  
blue chip 蓝筹股；优质股票 ny_ kr`$42  
board lot 交易单位；上牌单位；“一手” ?r'TH/>  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 yZ~eLWz  
Board of Governors of the World Bank 世界银行理事会 K-Dk2(x  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 b}?@syy8  
Board of Inland Revenue 税务委员会 $h]Y<&('G  
Board of Review [inland revenue] 税务上诉委员会 L1!hF3G  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 g*r{!:,t  
Board of Treasury 库务管理委员会 ZJI1NCBZ  
board trading 上板式买卖 sHPwW5j/o'  
BOCI Capital Limited 中银国际融资有限公司 cwWSNm|  
body corporate 法团；法人团体 -}qGb}F8!  
Bogor Declaration 《茂物宣言》 am'p^Z@  
bogus transaction 虚假交易 6[3Ioh  
bona fide mortgage 真正抵押 ;$tv8%_L[  
bona fide transaction 真正交易 ) 3`  
bona vacantia 无主财物 .";tnC!e  
bond 债券；担保契据；担保书；债权证明书 gQpD] p%k  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 fF9oYOh|  
bond fund 债券基金 J,0WQQnb  
bond rating 债券评级 Fb{`a[&  
bonded warehouse 保税仓 *CPB5s  
bonus 花红；红利；奖金 Z>w^j.(  
bonus issue 红股发行 At
[n<8_|  
bonus share 红股 Va/@#=,q]  
book 簿册；帐簿 &b@!DAwAJ  
book and paper 簿册及文据 qp~4KukL  
book close date 截止过户日期 g"dZB2`C  
book debt 帐面债项 :af; yu  
book entry 帐面记录 ;LF)u2x=  
book loss 帐面亏损；帐面损失 n"<GJ.{  
book of account 帐簿 K@j^gF/0B  
book profit 帐面利润 mb~=Xy k&  
book reserve 帐面储备 ox\B3U%`p}  
book value 帐面价值 \BbOljM=  
book-keeping transaction 帐面交易 _^xh1=Qr}n  
boom year 经济高度增长年；景气年份 )*TW\v`B  
booming market 旺市；好市；景气市场 10l1a
4  
boost 上扬 &t*8oNwSs  
borrow 借入 rMXOwkE  
borrowed fund 借入资金 spSN6.j  
borrowed stock 被借用证券 9?l?G GmQ  
borrower 借用人；借款人；借方 {Z?$Co^R  
borrowing 借款；借贷；举债 pT ocqJ22  
borrowing and lending of stocks 借用及借出证券  $`XN  
borrowing power 借贷权；借款能力 _L:i=.hxN  
borrowing upon stock 以公债形式借取款项 =N@)C
B7a  
bottom out 见底回升；停泻回升 e0|_Z])D  
bottom price 最低价；底价 EYJi6#  
bought and sold note 买卖单据 XEUa  
bought note 买货单 -M>K4*%K  
braking effect 抑制效果 An8%7xa7  
branch 部；分行；支行 %];h|[ax]  
branch registration certificate 分行登记证 lEyG9Xvi  
branch registration fee 分行登记费