[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 hd)WdGJp
  
bill in a set 汇票联票 o 80x@ &A:  
bill of exchange 汇票 aTs9lr:  
bill of lading [B/L] 提单 xsU3c0wbr8  
bill of sale [B/S] 卖据；动产抵押据 3!i{4/  
bill payable after sight 见票后付款汇票 <|hrmwk|  
bill payable on demand 凭票要求付款的汇票 n/YnISt  
bill purchased 出口押汇；买入票据 )#sN#ZR$  
bill receivable 应收票据 sY?sQ'E2]  
Bills of Exchange Law 《票据法》 rVp^s/A^;  
blank endorsement 空白背书；不记名背书 6xu%M&h t  
blanket insurance 总括保险；综合保险；统保 7t+H94KG7  
blanket policy 总括保险单；统保单 t|*UlTLm  
block 交易单位〔证券〕；大宗股票；集团 *E-MJCv  
block allocation 整体拨款；整笔拨款 EBpg  
block capital grant 整笔非经常补助金 {a(<E8-^  
block discount policy 折扣统保单 {,= hIXo>  
block grant 整笔补助金 ZHCrKp  
block grant system 整笔补助金制度 $9Gra#  
block offer [securities] 整批发售〔证券〕 B)
rBM  
block vote 整体拨款 e1hf{:&/G@  
blue chip 蓝筹股；优质股票 }sp?@C,Z  
board lot 交易单位；上牌单位；“一手” uxL3 8d]  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 $paE6X^  
Board of Governors of the World Bank 世界银行理事会 qos/pm$
&i  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 4G RHvA.  
Board of Inland Revenue 税务委员会 k7M{+X6[  
Board of Review [inland revenue] 税务上诉委员会 S(0JBGC  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 ri4:w_/{,Y  
Board of Treasury 库务管理委员会 SKGnx  
board trading 上板式买卖 U@:l~xJ  
BOCI Capital Limited 中银国际融资有限公司 !04^E  
body corporate 法团；法人团体 AG"iS<u  
Bogor Declaration 《茂物宣言》 &LQfs4}a ,  
bogus transaction 虚假交易 P@Vs\wAT  
bona fide mortgage 真正抵押 H7f Xg  
bona fide transaction 真正交易 ER:K^ Za  
bona vacantia 无主财物 TJuS)AZ C  
bond 债券；担保契据；担保书；债权证明书 MPLeqk$;  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 PmT<S,}L  
bond fund 债券基金 m;S%RB^~H  
bond rating 债券评级 GE\({V.W  
bonded warehouse 保税仓 (A-Uo   
bonus 花红；红利；奖金 [5Zi\'~UH)  
bonus issue 红股发行 ML%JTx0+Z  
bonus share 红股 }MtORqK  
book 簿册；帐簿 ac8su0  
book and paper 簿册及文据 >
"Zn# FY  
book close date 截止过户日期 Se(apQH  
book debt 帐面债项 Ad4-aWH  
book entry 帐面记录 7>-99o^W
 
book loss 帐面亏损；帐面损失 4+4&}8FH  
book of account 帐簿 =q[ynZ8O\w  
book profit 帐面利润 jI$7vmO  
book reserve 帐面储备 ?XVox*6K&  
book value 帐面价值 A$?o3--#]G  
book-keeping transaction 帐面交易 4ZB]n,pfT  
boom year 经济高度增长年；景气年份 ~!_UDD  
booming market 旺市；好市；景气市场 2t7=GA+j  
boost 上扬 DXK\3vf Ot  
borrow 借入 B&}lYo  
borrowed fund 借入资金 Zm#,Ike?#  
borrowed stock 被借用证券 y/+y |.Xg  
borrower 借用人；借款人；借方 8_3WCbe/  
borrowing 借款；借贷；举债 NSQ)lSW,;  
borrowing and lending of stocks 借用及借出证券 B'6(Ao=3/  
borrowing power 借贷权；借款能力 qnO/4\qq  
borrowing upon stock 以公债形式借取款项 Sf t, $  
bottom out 见底回升；停泻回升 CC]q\%y-_  
bottom price 最低价；底价 .iST!nh  
bought and sold note 买卖单据 Vb?_RE_H  
bought note 买货单 6>h"Lsww  
braking effect 抑制效果 o^u}(wZ{  
branch 部；分行；支行 !ce,^z&5  
branch registration certificate 分行登记证 bLUyZ3m!  
branch registration fee 分行登记费