[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 >@)*Sn9"  
bill in a set 汇票联票 qe5tcv}u  
bill of exchange 汇票 X,WQ'|rC  
bill of lading [B/L] 提单 @V* ju  
bill of sale [B/S] 卖据；动产抵押据 lL(p]!K'  
bill payable after sight 见票后付款汇票 I|g@
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bill payable on demand 凭票要求付款的汇票 z^gQ
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bill purchased 出口押汇；买入票据 &RKH2R  
bill receivable 应收票据 5)d,G 9  
Bills of Exchange Law 《票据法》 1V|< A  
blank endorsement 空白背书；不记名背书 ,7^d9v3t  
blanket insurance 总括保险；综合保险；统保 q+A<g(Xu  
blanket policy 总括保险单；统保单 ,DQGv_  
block 交易单位〔证券〕；大宗股票；集团 (s}Rj)V[^  
block allocation 整体拨款；整笔拨款 2^)D .&  
block capital grant 整笔非经常补助金 {{V;:+62  
block discount policy 折扣统保单 UF&0 &`@  
block grant 整笔补助金 ZnvEv;P  
block grant system 整笔补助金制度 Sf  024  
block offer [securities] 整批发售〔证券〕 E-UB -"6  
block vote 整体拨款 I~  \O  
blue chip 蓝筹股；优质股票 :3KO6/+  
board lot 交易单位；上牌单位；“一手” FX HAZ2/\  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 9J~:m$.  
Board of Governors of the World Bank 世界银行理事会 jo9J% vo  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 ) -bD2YA{  
Board of Inland Revenue 税务委员会 yz[%MXI  
Board of Review [inland revenue] 税务上诉委员会
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Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 >I$B=  
Board of Treasury 库务管理委员会 5f;n<EPy  
board trading 上板式买卖 &Ki>h  
BOCI Capital Limited 中银国际融资有限公司 Op`I;Q #%d  
body corporate 法团；法人团体 ]b4pI*:$I  
Bogor Declaration 《茂物宣言》 2y3?!
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bogus transaction 虚假交易 E2^ KK:4s  
bona fide mortgage 真正抵押 0LetsDN7I  
bona fide transaction 真正交易 b8rp8' M)  
bona vacantia 无主财物 /xl4ohL$a  
bond 债券；担保契据；担保书；债权证明书 E]?)FH<oP  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 <Z{vC  
bond fund 债券基金 QCeMKjCmY  
bond rating 债券评级 J.1O/Pw!.a  
bonded warehouse 保税仓
^oS$>6|  
bonus 花红；红利；奖金 jCU=+b=  
bonus issue 红股发行 `wNm%*g  
bonus share 红股 4bP13f  
book 簿册；帐簿 2>F
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book and paper 簿册及文据 }5Yj  
book close date 截止过户日期 xDR9_  
book debt 帐面债项 %lN2n,AK  
book entry 帐面记录 'S =sj}X  
book loss 帐面亏损；帐面损失 :W~6F*A  
book of account 帐簿 "hL9f=w  
book profit 帐面利润 U z"sdi  
book reserve 帐面储备 d; 9*l!CF  
book value 帐面价值 3\;v5D:  
book-keeping transaction 帐面交易 *i@sUM?K  
boom year 经济高度增长年；景气年份 M2}np  
booming market 旺市；好市；景气市场 }7K@e;YUg  
boost 上扬 +`ai1-vw  
borrow 借入 he"L*p*H  
borrowed fund 借入资金 `YPe^!`$  
borrowed stock 被借用证券 GxxDY]!  
borrower 借用人；借款人；借方 +wipfL~&S  
borrowing 借款；借贷；举债 m; dm|4L^  
borrowing and lending of stocks 借用及借出证券 2;8Xz6T  
borrowing power 借贷权；借款能力 WrNLGkt  
borrowing upon stock 以公债形式借取款项 k!T|)\nc+  
bottom out 见底回升；停泻回升 M)L/d_4ka  
bottom price 最低价；底价 )D;*DUtMVm  
bought and sold note 买卖单据 N1%p" (  
bought note 买货单 `)T&~2n
 
braking effect 抑制效果 M&r2:Whk  
branch 部；分行；支行 :pRF*^eU  
branch registration certificate 分行登记证 )B6
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branch registration fee 分行登记费