[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 *r?51
*J  
bill in a set 汇票联票 zs&`:  
bill of exchange 汇票 k+R?JWC:  
bill of lading [B/L] 提单 t`1]U4s&I  
bill of sale [B/S] 卖据；动产抵押据 4TQISu)  
bill payable after sight 见票后付款汇票 x&fCe{5  
bill payable on demand 凭票要求付款的汇票 SQ KY;p  
bill purchased 出口押汇；买入票据 Ah>krE0t  
bill receivable 应收票据 [rQ(ae  
Bills of Exchange Law 《票据法》 o&F.mYnqX  
blank endorsement 空白背书；不记名背书 iBiA0 W  
blanket insurance 总括保险；综合保险；统保 zl#&Qm4Ot  
blanket policy 总括保险单；统保单 qM:)daS1w  
block 交易单位〔证券〕；大宗股票；集团 ]o+|jgkt]  
block allocation 整体拨款；整笔拨款 5 EuJ  
block capital grant 整笔非经常补助金 <:{[Zvl'k  
block discount policy 折扣统保单 +@)$l+kk9  
block grant 整笔补助金 ccR
k4x R  
block grant system 整笔补助金制度 0^lL,rC  
block offer [securities] 整批发售〔证券〕 }.$B1%2  
block vote 整体拨款 a=B0ytNm  
blue chip 蓝筹股；优质股票 s=~7m
.m  
board lot 交易单位；上牌单位；“一手” 4b(irDT3F  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 So 6cm|{  
Board of Governors of the World Bank 世界银行理事会 W>|b98NPu  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 4"X>_Nt6  
Board of Inland Revenue 税务委员会 VUv.Tx]Z[  
Board of Review [inland revenue] 税务上诉委员会 *pC-`k  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 UuqnL{  
Board of Treasury 库务管理委员会 boOw K?  
board trading 上板式买卖 YxkEAb!+  
BOCI Capital Limited 中银国际融资有限公司 u[|S*(P  
body corporate 法团；法人团体 *4^]?Y\*  
Bogor Declaration 《茂物宣言》 &?`&X=Q  
bogus transaction 虚假交易 taEMr> /  
bona fide mortgage 真正抵押 PZhZK VZx  
bona fide transaction 真正交易 ^- ;Z8M  
bona vacantia 无主财物 n03SXaU~V  
bond 债券；担保契据；担保书；债权证明书 kJeOlO[  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 %+!9  
bond fund 债券基金 _]ttKT(  
bond rating 债券评级 xAz4ZXj=q  
bonded warehouse 保税仓 g)D}p@>m  
bonus 花红；红利；奖金 U?ic$J]N  
bonus issue 红股发行 7%}3Ghc%  
bonus share 红股 h_G7T1;L  
book 簿册；帐簿 eC`f8=V  
book and paper 簿册及文据 :*+BBC  
book close date 截止过户日期 2
_\|>g|  
book debt 帐面债项 <r`Jn49  
book entry 帐面记录 842+KLS  
book loss 帐面亏损；帐面损失 Odtck9
L   
book of account 帐簿 JI,hy <3l0  
book profit 帐面利润 >,Bu^] C  
book reserve 帐面储备 KJC9^BAr  
book value 帐面价值 Iw|[*Nu-  
book-keeping transaction 帐面交易 S ^VV^O5 ^  
boom year 经济高度增长年；景气年份 ZWW8Hr  
booming market 旺市；好市；景气市场 #*M$,ig  
boost 上扬 \ g(#)f  
borrow 借入 +<WT$ddK=5  
borrowed fund 借入资金 n4&j<zAV{  
borrowed stock 被借用证券 J<*Mk  
borrower 借用人；借款人；借方 =<h=">}5'  
borrowing 借款；借贷；举债 iC+H;s5<  
borrowing and lending of stocks 借用及借出证券 5nq-b@?L  
borrowing power 借贷权；借款能力 gpvj'Ri7V  
borrowing upon stock 以公债形式借取款项
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bottom out 见底回升；停泻回升 K$5P_~;QL  
bottom price 最低价；底价 3}1+"? s  
bought and sold note 买卖单据 0i`Zy!  
bought note 买货单 $K fk
=@  
braking effect 抑制效果 ~ A|*]0,  
branch 部；分行；支行 5o ^=~  
branch registration certificate 分行登记证 2^M+s\p  
branch registration fee 分行登记费