[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 9@#h}E1$  
bill in a set 汇票联票 ]3O 4\o  
bill of exchange 汇票 C5PmLiOHY>  
bill of lading [B/L] 提单 <2)s<S.;  
bill of sale [B/S] 卖据；动产抵押据 uq!;  
bill payable after sight 见票后付款汇票 _e?q4>B)c  
bill payable on demand 凭票要求付款的汇票 @%EE0)IA  
bill purchased 出口押汇；买入票据 k'[ S@+5  
bill receivable 应收票据 YH)Opk  
Bills of Exchange Law 《票据法》 pKt-R07*  
blank endorsement 空白背书；不记名背书 ]g;^w?9h  
blanket insurance 总括保险；综合保险；统保 )|w*/JK\Z  
blanket policy 总括保险单；统保单 kgbobolA  
block 交易单位〔证券〕；大宗股票；集团 ,&.W6 sW  
block allocation 整体拨款；整笔拨款 a>wfhmr  
block capital grant 整笔非经常补助金 }O,U2=Hw`]  
block discount policy 折扣统保单 LbJtpwz>z  
block grant 整笔补助金 Si?$\H*:  
block grant system 整笔补助金制度 [ME}Cv`?<E  
block offer [securities] 整批发售〔证券〕 V&Xi> X8  
block vote 整体拨款 $nB-ADRu@  
blue chip 蓝筹股；优质股票 lQV|U;~D  
board lot 交易单位；上牌单位；“一手” May&@x/oMS  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 \4h>2y  
Board of Governors of the World Bank 世界银行理事会 *2JH_Cj`  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 "wA0 LH_  
Board of Inland Revenue 税务委员会 _\ .  
Board of Review [inland revenue] 税务上诉委员会 "El^38Ho  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 [_y9"MMwn  
Board of Treasury 库务管理委员会 s<A*[  
board trading 上板式买卖 ''#p47$8<d  
BOCI Capital Limited 中银国际融资有限公司 e#>tM  
body corporate 法团；法人团体 ,M\j%3
 
Bogor Declaration 《茂物宣言》 .A3DFm3t  
bogus transaction 虚假交易 Y
]C;T  
bona fide mortgage 真正抵押 %&^Q(f  
bona fide transaction 真正交易 (Ij0AeJ#  
bona vacantia 无主财物 <,jAk
4  
bond 债券；担保契据；担保书；债权证明书 B0f_kH
~p~  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 \\=.6cg<K  
bond fund 债券基金 z^4KU\/JK  
bond rating 债券评级 [RAj3Fr0  
bonded warehouse 保税仓 +yzcx3<  
bonus 花红；红利；奖金 dCB&c^  
bonus issue 红股发行 ZlthYuJ  
bonus share 红股 9*#$0Y=  
book 簿册；帐簿 :e1'o  
book and paper 簿册及文据 JXpoCCe  
book close date 截止过户日期 )-=2w-Z X  
book debt 帐面债项 -#hK|1]  
book entry 帐面记录 ; D1FAz  
book loss 帐面亏损；帐面损失 f#@S*^%V$  
book of account 帐簿 C&=x3Cz  
book profit 帐面利润 yZq?
B  
book reserve 帐面储备 Vy]A,Rn7  
book value 帐面价值 ]#F q>E  
book-keeping transaction 帐面交易 as>:\hjP##  
boom year 经济高度增长年；景气年份 31WZJm^  
booming market 旺市；好市；景气市场 aK ]7vp+  
boost 上扬 $fj])>=H  
borrow 借入 :@.C4oq  
borrowed fund 借入资金 >G]?  
borrowed stock 被借用证券 Z.!g9fi8>  
borrower 借用人；借款人；借方 `)"tO&Fn  
borrowing 借款；借贷；举债 5v"Y\k+1  
borrowing and lending of stocks 借用及借出证券 
AlO,o[0  
borrowing power 借贷权；借款能力 "X`RQ6~]>  
borrowing upon stock 以公债形式借取款项 aiYo8+{!#  
bottom out 见底回升；停泻回升 t
)LU\!  
bottom price 最低价；底价 sF y]+DB  
bought and sold note 买卖单据 4<u;a46Z#M  
bought note 买货单 gWkjUz)  
braking effect 抑制效果 ji}#MBac  
branch 部；分行；支行 DB#$~(o  
branch registration certificate 分行登记证 Y+FP  
branch registration fee 分行登记费