[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 BL@:!t  
bill in a set 汇票联票 5SCKP<rb  
bill of exchange 汇票 P`r55@af4  
bill of lading [B/L] 提单 ?` SUQm  
bill of sale [B/S] 卖据；动产抵押据 `y#UJYXQE  
bill payable after sight 见票后付款汇票 d1[ZHio2c?  
bill payable on demand 凭票要求付款的汇票 8Sz})U Z  
bill purchased 出口押汇；买入票据 54zl nM$  
bill receivable 应收票据 2Sm}On  
Bills of Exchange Law 《票据法》 o\vBOp?hj  
blank endorsement 空白背书；不记名背书 :qC'$dO!
 
blanket insurance 总括保险；综合保险；统保 X.`
~>`8  
blanket policy 总括保险单；统保单 @ cU&n6C@  
block 交易单位〔证券〕；大宗股票；集团 mN8pg4  
block allocation 整体拨款；整笔拨款 h gJ[LU|>  
block capital grant 整笔非经常补助金 f6$b s+oP  
block discount policy 折扣统保单 HR}bbsqxVf  
block grant 整笔补助金 Ty
88}V  
block grant system 整笔补助金制度 A!^q J#  
block offer [securities] 整批发售〔证券〕 G:g69=x y  
block vote 整体拨款  Q1@A2+ c  
blue chip 蓝筹股；优质股票 HSq}7S&U  
board lot 交易单位；上牌单位；“一手” r(gXoq_w  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 N&@}/wzZ  
Board of Governors of the World Bank 世界银行理事会 KZPEG!-5  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 SwZA6R&  
Board of Inland Revenue 税务委员会 Sna4wkbS  
Board of Review [inland revenue] 税务上诉委员会 YJ$1N!rG  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 1;VHM'  
Board of Treasury 库务管理委员会 $.]l!cmi%Q  
board trading 上板式买卖 },|M9I0  
BOCI Capital Limited 中银国际融资有限公司 BT}&Y6  
body corporate 法团；法人团体
W456!OHa  
Bogor Declaration 《茂物宣言》 F-6c_!  
bogus transaction 虚假交易 +{
/  
bona fide mortgage 真正抵押 I}R0q  
bona fide transaction 真正交易 O$4yAaD X  
bona vacantia 无主财物 Mw9 \EhA  
bond 债券；担保契据；担保书；债权证明书 k5]j.V2f  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 utr:J  
bond fund 债券基金 \l~*PG2  
bond rating 债券评级 /*0K92NB  
bonded warehouse 保税仓 qP<Lr)nUH  
bonus 花红；红利；奖金 6-O_\Cq8  
bonus issue 红股发行 Dd`Mv$*d8  
bonus share 红股 ->N8#XH2=  
book 簿册；帐簿 gCyW Vp  
book and paper 簿册及文据 $ MC)}l  
book close date 截止过户日期 JchSMc.9  
book debt 帐面债项 23gPbtq/  
book entry 帐面记录 oY, %Iq  
book loss 帐面亏损；帐面损失 3po:xMY  
book of account 帐簿 B5$kHM%p  
book profit 帐面利润 Jec'`,Y  
book reserve 帐面储备 bV"G~3COy  
book value 帐面价值 S{3 nM<  
book-keeping transaction 帐面交易 OrK&RC  
boom year 经济高度增长年；景气年份 !F?XLekTi  
booming market 旺市；好市；景气市场 zl`h~}I  
boost 上扬 6^DR0sO  
borrow 借入 64 5z#_}C$  
borrowed fund 借入资金 MHa#?Q9  
borrowed stock 被借用证券 i&n'N8D@  
borrower 借用人；借款人；借方 a0Zv p>Ft  
borrowing 借款；借贷；举债 |ZQ@fmvL/p  
borrowing and lending of stocks 借用及借出证券
fum0>tff  
borrowing power 借贷权；借款能力 ,cqF3  
borrowing upon stock 以公债形式借取款项 `jOX6_z?I  
bottom out 见底回升；停泻回升 } 1 r m  
bottom price 最低价；底价 Q`D_|L  
bought and sold note 买卖单据 Tyck/ EO  
bought note 买货单 GA Am0;  
braking effect 抑制效果 +zs4a96[  
branch 部；分行；支行 HJY2#lSha6  
branch registration certificate 分行登记证 b6*!ACY  
branch registration fee 分行登记费