[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 0ydAdgD  
bill in a set 汇票联票 pk: ruf`)  
bill of exchange 汇票 5j{o0&=_$  
bill of lading [B/L] 提单 !+9H=u  
bill of sale [B/S] 卖据；动产抵押据 0f;L!.eP  
bill payable after sight 见票后付款汇票 ' OdZ[AN  
bill payable on demand 凭票要求付款的汇票 RyIr_:&-~  
bill purchased 出口押汇；买入票据 &Vvy`JE  
bill receivable 应收票据 #x)G2T'?  
Bills of Exchange Law 《票据法》 `
Ft`8=(  
blank endorsement 空白背书；不记名背书 $axaI$bE  
blanket insurance 总括保险；综合保险；统保 VGWqy4m  
blanket policy 总括保险单；统保单 5#$E4k:YV  
block 交易单位〔证券〕；大宗股票；集团 ( F0.lDZ  
block allocation 整体拨款；整笔拨款 Q:>;d-D|1  
block capital grant 整笔非经常补助金 >^D"%Oj y  
block discount policy 折扣统保单 C[n,j#Mvje  
block grant 整笔补助金 92+({ fgW  
block grant system 整笔补助金制度 UFouIS#L  
block offer [securities] 整批发售〔证券〕 }@SZ!-t%rD  
block vote 整体拨款 : }UWy?F  
blue chip 蓝筹股；优质股票 aE1h0`OT  
board lot 交易单位；上牌单位；“一手” `:i|y  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 P]] 9Sqo7  
Board of Governors of the World Bank 世界银行理事会 NAx( Qi3  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 C&zgt :q6}  
Board of Inland Revenue 税务委员会 `$G7Ia_ $]  
Board of Review [inland revenue] 税务上诉委员会 Q%o  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 IC92lPM }  
Board of Treasury 库务管理委员会 im*QaO%a4  
board trading 上板式买卖 TLPy/,  
BOCI Capital Limited 中银国际融资有限公司 (<itE3P  
body corporate 法团；法人团体 7s<v06Wo  
Bogor Declaration 《茂物宣言》 4-ZiKM  
bogus transaction 虚假交易 K ,f1c}  
bona fide mortgage 真正抵押 HP*x?|4  
bona fide transaction 真正交易 0*B_$E06  
bona vacantia 无主财物 7.8ukAu
d  
bond 债券；担保契据；担保书；债权证明书 fG0rUi(8  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 -58r*[=8  
bond fund 债券基金 !i.`m-J*  
bond rating 债券评级 K&D -1u   
bonded warehouse 保税仓 &,{cm^*  
bonus 花红；红利；奖金 FL(gwfL  
bonus issue 红股发行 b0m1O.&I_  
bonus share 红股 at6f(+  
book 簿册；帐簿 yr[iAi"  
book and paper 簿册及文据 :9_K@f?n  
book close date 截止过户日期 }\*dD2qNL}  
book debt 帐面债项 pFGdm3pV  
book entry 帐面记录 XH1so1h  
book loss 帐面亏损；帐面损失 PKwHq<vAsB  
book of account 帐簿 VskyRxfdW3  
book profit 帐面利润 wvx N6  
book reserve 帐面储备 qGl+KI
 
book value 帐面价值 0(@8  
book-keeping transaction 帐面交易 |+x;18  
boom year 经济高度增长年；景气年份 7I(Sa?D:  
booming market 旺市；好市；景气市场 qB<D'h7  
boost 上扬 ~" }t8`vP1  
borrow 借入 <ynmA  
borrowed fund 借入资金 7 82NiVed  
borrowed stock 被借用证券 7EQ |p  
borrower 借用人；借款人；借方 Lo7R^>  
borrowing 借款；借贷；举债 8l+\Qyj  
borrowing and lending of stocks 借用及借出证券 SZ1+h TY7d  
borrowing power 借贷权；借款能力 "%qGcC
8  
borrowing upon stock 以公债形式借取款项 I&Yu=v/_  
bottom out 见底回升；停泻回升 z=n"cE[KtB  
bottom price 最低价；底价 8'Z9Z*^h#x  
bought and sold note 买卖单据 jW?.>(  
bought note 买货单 g2:^Z==  
braking effect 抑制效果 Fg5>CppH  
branch 部；分行；支行 ]*[S#Jk  
branch registration certificate 分行登记证 @~QW~{y  
branch registration fee 分行登记费