[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 C] |m|`  
bill in a set 汇票联票 `,6^eLU  
bill of exchange 汇票 [&{NgUgu"  
bill of lading [B/L] 提单 zfUkHL6  
bill of sale [B/S] 卖据；动产抵押据 fq0[7Yb  
bill payable after sight 见票后付款汇票 15!b]':  
bill payable on demand 凭票要求付款的汇票 4\2~wS
r  
bill purchased 出口押汇；买入票据 Y\{lQMCy  
bill receivable 应收票据 ZHc;8|}  
Bills of Exchange Law 《票据法》 "'6R|<u=:  
blank endorsement 空白背书；不记名背书 yx/qp<=  
blanket insurance 总括保险；综合保险；统保 "z|%V/2b3  
blanket policy 总括保险单；统保单 "QV1G'  
block 交易单位〔证券〕；大宗股票；集团 KnYHjJa  
block allocation 整体拨款；整笔拨款 jp-]];:aPJ  
block capital grant 整笔非经常补助金 ~Nl`Zmn(A|  
block discount policy 折扣统保单 A;Uw b  
block grant 整笔补助金 8j!(*'J.  
block grant system 整笔补助金制度 x`p3I*_HT5  
block offer [securities] 整批发售〔证券〕 (OHd}YQ  
block vote 整体拨款 iTeFy-Ct  
blue chip 蓝筹股；优质股票 Re'Ek  
board lot 交易单位；上牌单位；“一手” , -S n  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 D{s4Bo-  
Board of Governors of the World Bank 世界银行理事会 8\8%FSrc  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 ?[ v C?P  
Board of Inland Revenue 税务委员会 |c!lZo/  
Board of Review [inland revenue] 税务上诉委员会 R)qK{wq(1E  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 :a9$f8*b  
Board of Treasury 库务管理委员会 !)'|Y5
o  
board trading 上板式买卖 4$b9<:M_  
BOCI Capital Limited 中银国际融资有限公司 Cl3hpqv1I  
body corporate 法团；法人团体 [KwwhI@3  
Bogor Declaration 《茂物宣言》 -X#qW"92q  
bogus transaction 虚假交易 \)9R
1zp/x  
bona fide mortgage 真正抵押 `z3"zso  
bona fide transaction 真正交易 \{`*`WQF  
bona vacantia 无主财物 g].hL  
bond 债券；担保契据；担保书；债权证明书 _yVF+\kQ  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 78<QNlKn  
bond fund 债券基金 7
q:  
bond rating 债券评级 @?"t&h  
bonded warehouse 保税仓 &M^FA=J\  
bonus 花红；红利；奖金 b1qli
5  
bonus issue 红股发行 "Q<* H<e  
bonus share 红股 &b&o];a  
book 簿册；帐簿 gb/M@6/j  
book and paper 簿册及文据 _i{4 4zE  
book close date 截止过户日期 WP0{%  
book debt 帐面债项 mPo].z  
book entry 帐面记录 SvGs?nUU
  
book loss 帐面亏损；帐面损失 _a,XL<9I  
book of account 帐簿 YJ^TO\4WM  
book profit 帐面利润 $U/_8^6B0  
book reserve 帐面储备 XG}pp`{o  
book value 帐面价值 ihdtq  
book-keeping transaction 帐面交易 R!LKGiN  
boom year 经济高度增长年；景气年份 cZXra(AD  
booming market 旺市；好市；景气市场 j>OB<4?.+  
boost 上扬  %;9+`U  
borrow 借入 ? /Z hu  
borrowed fund 借入资金 mF !=H%  
borrowed stock 被借用证券 +,
$"%C  
borrower 借用人；借款人；借方 :WBl0`kW]4  
borrowing 借款；借贷；举债 >#\&%0OZw  
borrowing and lending of stocks 借用及借出证券 Af"vSL  
borrowing power 借贷权；借款能力 VG`A* Vj  
borrowing upon stock 以公债形式借取款项 q<cpU'-#  
bottom out 见底回升；停泻回升 DweWFipyPi  
bottom price 最低价；底价 wc'K=;c  
bought and sold note 买卖单据 +(<}`!9M*  
bought note 买货单 oxPb; %  
braking effect 抑制效果 [0G>=h@u  
branch 部；分行；支行 kY6))9 O  
branch registration certificate 分行登记证 H;n(qBSB  
branch registration fee 分行登记费