[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 P*kKeM
l  
bill in a set 汇票联票 /DC\F5 G  
bill of exchange 汇票 -:jC.} Y  
bill of lading [B/L] 提单 <:YD.zAh|  
bill of sale [B/S] 卖据；动产抵押据 JKMcdD?'  
bill payable after sight 见票后付款汇票 Cr;d !=  
bill payable on demand 凭票要求付款的汇票 f:K3 P[|  
bill purchased 出口押汇；买入票据 ;/-X;!a>  
bill receivable 应收票据 <8?jn*$;\  
Bills of Exchange Law 《票据法》 MB#KLTwnT  
blank endorsement 空白背书；不记名背书 _XP3| E;I/  
blanket insurance 总括保险；综合保险；统保 flr&+=1?D  
blanket policy 总括保险单；统保单  *qN( _  
block 交易单位〔证券〕；大宗股票；集团 /Sn>{ &  
block allocation 整体拨款；整笔拨款 B+pJWl8u  
block capital grant 整笔非经常补助金 "KhVS  
block discount policy 折扣统保单 % QKlvmI"  
block grant 整笔补助金 OZc.Rtgc  
block grant system 整笔补助金制度 E{#Y=  
block offer [securities] 整批发售〔证券〕 Ozo)}  
block vote 整体拨款 .o_?n.H'&  
blue chip 蓝筹股；优质股票 28jm*Cl8  
board lot 交易单位；上牌单位；“一手” [-pB}1Dxb  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 D,)^l@UP  
Board of Governors of the World Bank 世界银行理事会 ;i,:F`b~  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 rf:CB&u  
Board of Inland Revenue 税务委员会 ;=ci7IT '  
Board of Review [inland revenue] 税务上诉委员会 |#rP~Nj )  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 zm9_[0  
Board of Treasury 库务管理委员会 Z7@~#)3  
board trading 上板式买卖 h=`1sfz  
BOCI Capital Limited 中银国际融资有限公司 Dj$W?dC"^  
body corporate 法团；法人团体 HHMv%H]M  
Bogor Declaration 《茂物宣言》 J@4,@+X  
bogus transaction 虚假交易 Z"u|-RoBV  
bona fide mortgage 真正抵押 uJX(s6["=  
bona fide transaction 真正交易 VJ'bS9/T  
bona vacantia 无主财物 cz6\qSh\,  
bond 债券；担保契据；担保书；债权证明书 j%Cr)'H?  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 (qky&}H  
bond fund 债券基金 4[$D3,A  
bond rating 债券评级 R8K?!Z  
bonded warehouse 保税仓 A!\-e*+W=  
bonus 花红；红利；奖金 A8by5qU  
bonus issue 红股发行 x .:k0;%Q  
bonus share 红股 HsQ\xQ"k!  
book 簿册；帐簿 LmA IvEr  
book and paper 簿册及文据 G'\x9%  
book close date 截止过户日期 1M F0HiC  
book debt 帐面债项 ~5xs$ub  
book entry 帐面记录 W2CQk  
book loss 帐面亏损；帐面损失 |n_es)A  
book of account 帐簿 hG3p"_ L  
book profit 帐面利润 wz
ka4J{  
book reserve 帐面储备 *G,'V,?  
book value 帐面价值  (XDK&]U  
book-keeping transaction 帐面交易 zs_^m1t1s  
boom year 经济高度增长年；景气年份 _?IP}}jA:  
booming market 旺市；好市；景气市场 5csqu^/y  
boost 上扬 #FHyP1uyc  
borrow 借入 "~uo4n~H  
borrowed fund 借入资金 5{@Hpj/B  
borrowed stock 被借用证券 DwLl}{r'  
borrower 借用人；借款人；借方 R Wd#)3  
borrowing 借款；借贷；举债 Wxxnc#;lv  
borrowing and lending of stocks 借用及借出证券 8UANB]@Y}  
borrowing power 借贷权；借款能力 >[U.P)7;  
borrowing upon stock 以公债形式借取款项 .vb Uv3NI  
bottom out 见底回升；停泻回升 1 =cFV'  
bottom price 最低价；底价 O [81nlhS0  
bought and sold note 买卖单据 wv~?<DF
 
bought note 买货单 \s[/{3  
braking effect 抑制效果 r,`59  
branch 部；分行；支行 Yiq8>|  
branch registration certificate 分行登记证 mu!hD^fw  
branch registration fee 分行登记费