[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 & ^$@LH3  
bill in a set 汇票联票 =CFjG)L  
bill of exchange 汇票 c \??kQH  
bill of lading [B/L] 提单 }K)AjZ  
bill of sale [B/S] 卖据；动产抵押据 %$ya>0?mq  
bill payable after sight 见票后付款汇票 'KjH|u  
bill payable on demand 凭票要求付款的汇票 :Hq%y/  
bill purchased 出口押汇；买入票据 c6F?#@?   
bill receivable 应收票据 eA1g}ipm  
Bills of Exchange Law 《票据法》 @S3L%lOH  
blank endorsement 空白背书；不记名背书 0cG[<\qT  
blanket insurance 总括保险；综合保险；统保 T)e2IXGN  
blanket policy 总括保险单；统保单 ug]2wftlQ  
block 交易单位〔证券〕；大宗股票；集团 1T#-1n%[k(  
block allocation 整体拨款；整笔拨款 Ze%S<xT!O  
block capital grant 整笔非经常补助金 &Z~_BT  
block discount policy 折扣统保单 2e\"?yOD  
block grant 整笔补助金
G T~rr*X  
block grant system 整笔补助金制度 uM$b/3%s  
block offer [securities] 整批发售〔证券〕 "1gIR^S%9  
block vote 整体拨款 Lz1KDXr`)+  
blue chip 蓝筹股；优质股票 r#WqXh_uk  
board lot 交易单位；上牌单位；“一手” @2"uJ6o  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 f1:>H.m`  
Board of Governors of the World Bank 世界银行理事会 `mcb0  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 ky|kg@n{  
Board of Inland Revenue 税务委员会 sFZdj0tQ4  
Board of Review [inland revenue] 税务上诉委员会 `pfgx^qG  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 3_@IE2dA  
Board of Treasury 库务管理委员会 Mcc%&j
 
board trading 上板式买卖 (^~a1@f,J  
BOCI Capital Limited 中银国际融资有限公司 pbG-uH^  
body corporate 法团；法人团体 j?C[ids<  
Bogor Declaration 《茂物宣言》 ,$!fyi[;C  
bogus transaction 虚假交易 jkl dr@t  
bona fide mortgage 真正抵押 9%kO%j,3  
bona fide transaction 真正交易 $E[O}+L$#  
bona vacantia 无主财物 ]A[}:E 5}  
bond 债券；担保契据；担保书；债权证明书 .~I:Hcf /  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 2XyyU}.$  
bond fund 债券基金 oTvg%bX  
bond rating 债券评级 NdJ]\>5oN,  
bonded warehouse 保税仓 n5"i'o{w  
bonus 花红；红利；奖金 fUvXb>f,  
bonus issue 红股发行 k@fxs]Y_L  
bonus share 红股 ,sj(g/hg  
book 簿册；帐簿 6DHZ,gW
q  
book and paper 簿册及文据 J,v024TM  
book close date 截止过户日期 ,8DC9yM,  
book debt 帐面债项 q>%.zc[x  
book entry 帐面记录 G-D}J2r=F  
book loss 帐面亏损；帐面损失 d3a!s  
book of account 帐簿 ipu~T)
}  
book profit 帐面利润 W/RB|TMT  
book reserve 帐面储备 nEUH;z  
book value 帐面价值 e lM<S3  
book-keeping transaction 帐面交易 Eva&FHRTY  
boom year 经济高度增长年；景气年份 N\ <riS9  
booming market 旺市；好市；景气市场 E @r &K  
boost 上扬 s-6$C  
borrow 借入 O\q6T7bfRW  
borrowed fund 借入资金 qCVb-f  
borrowed stock 被借用证券 @=g{4(zR^  
borrower 借用人；借款人；借方 yz3=#  
borrowing 借款；借贷；举债 KD\%B5Jy  
borrowing and lending of stocks 借用及借出证券 maSVqG  
borrowing power 借贷权；借款能力 ,4,Bc<  
borrowing upon stock 以公债形式借取款项 rLeQBp'  
bottom out 见底回升；停泻回升 zBca$Vp  
bottom price 最低价；底价 A~{vja0?  
bought and sold note 买卖单据 k{!9f=^   
bought note 买货单 L  
braking effect 抑制效果 0f_` ;{  
branch 部；分行；支行 uYO$gRem  
branch registration certificate 分行登记证 y:zNf?6&  
branch registration fee 分行登记费