[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 Dn@Sjsj>  
bill in a set 汇票联票 !n|4w$t"V  
bill of exchange 汇票 ".sRi  
bill of lading [B/L] 提单 _6]c f!H  
bill of sale [B/S] 卖据；动产抵押据 Y%Tm `$^V  
bill payable after sight 见票后付款汇票 DTz)qHd#X  
bill payable on demand 凭票要求付款的汇票 1R"Z+tNB  
bill purchased 出口押汇；买入票据 I\Pw`  
bill receivable 应收票据 l09SWug  
Bills of Exchange Law 《票据法》 ]:svR@E  
blank endorsement 空白背书；不记名背书 g]jCR*]  
blanket insurance 总括保险；综合保险；统保 )uC5  
blanket policy 总括保险单；统保单 Y} crE/  
block 交易单位〔证券〕；大宗股票；集团 lX/:e=  
block allocation 整体拨款；整笔拨款 SY$%)(c8kL  
block capital grant 整笔非经常补助金 gp NAM"  
block discount policy 折扣统保单 !+_X q$9_  
block grant 整笔补助金 hFMT@Gy  
block grant system 整笔补助金制度 AYv7-!Yk  
block offer [securities] 整批发售〔证券〕 CtE <9?  
block vote 整体拨款 C^7M>i  
blue chip 蓝筹股；优质股票 \T {<{<n  
board lot 交易单位；上牌单位；“一手” @o>3 Bv.  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 !NTt'4/F{  
Board of Governors of the World Bank 世界银行理事会 s_cur-  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 E^? 3P'%^  
Board of Inland Revenue 税务委员会 ^b6yN\,S  
Board of Review [inland revenue] 税务上诉委员会 %H3 M0J2L  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 :Hj #1-U  
Board of Treasury 库务管理委员会 8SoTABH V  
board trading 上板式买卖 <`d;>r=4z  
BOCI Capital Limited 中银国际融资有限公司 ZG8Xr"  
body corporate 法团；法人团体 Y@limkN:  
Bogor Declaration 《茂物宣言》 $PFE>=nM  
bogus transaction 虚假交易 /7igPNhx  
bona fide mortgage 真正抵押 t)hi j&wzu  
bona fide transaction 真正交易 VvTi>2(.  
bona vacantia 无主财物 &;[
e  
bond 债券；担保契据；担保书；债权证明书 FY"csZ  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 `Hd~H  
bond fund 债券基金 m.ejGm?  
bond rating 债券评级 W~Q;R:y  
bonded warehouse 保税仓 tf6 Zz[  
bonus 花红；红利；奖金
[ps5  
bonus issue 红股发行 *Q y,?2  
bonus share 红股 3c[]P2Bh  
book 簿册；帐簿 S^A+Km3VB  
book and paper 簿册及文据 qqSFy>`P  
book close date 截止过户日期 B}^l'p_u  
book debt 帐面债项 K[l5=)G0L  
book entry 帐面记录  0X}0,  
book loss 帐面亏损；帐面损失 AtNF&=Op  
book of account 帐簿 dWiX_&g  
book profit 帐面利润 oW3|b2D  
book reserve 帐面储备 -ju}I  
book value 帐面价值 eDY)i9"W  
book-keeping transaction 帐面交易 jbp?6GW  
boom year 经济高度增长年；景气年份 fT.MglJcb  
booming market 旺市；好市；景气市场 Zty9O8g  
boost 上扬 rY295Q  
borrow 借入 U\i7'9w]3  
borrowed fund 借入资金 F<J`1 :  
borrowed stock 被借用证券 Or:P*l  
borrower 借用人；借款人；借方 ,AwX7gx22  
borrowing 借款；借贷；举债 CvRO'  
borrowing and lending of stocks 借用及借出证券 $Z<x r  
borrowing power 借贷权；借款能力 _&aPF/  
borrowing upon stock 以公债形式借取款项  NR98]X  
bottom out 见底回升；停泻回升 Q:8t1ZDo  
bottom price 最低价；底价 7'Gkip  
bought and sold note 买卖单据 W^)'rH  
bought note 买货单 >1hhz  
braking effect 抑制效果 ^J)0i_RS  
branch 部；分行；支行 *vOk21z77d  
branch registration certificate 分行登记证 ~8U0(n:^  
branch registration fee 分行登记费