[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 'rT@ r:6fn  
bill in a set 汇票联票 &4aY5y`8+f  
bill of exchange 汇票 (-lu#hJ`&r  
bill of lading [B/L] 提单 f8>S<:  
bill of sale [B/S] 卖据；动产抵押据 /0w?"2-  
bill payable after sight 见票后付款汇票 ^bV Y&iXNu  
bill payable on demand 凭票要求付款的汇票 d+9T}? T:*  
bill purchased 出口押汇；买入票据 <Pg]V:=g'  
bill receivable 应收票据 un+U_|>c  
Bills of Exchange Law 《票据法》 h6!o,qw"  
blank endorsement 空白背书；不记名背书 Tk9/1C{8  
blanket insurance 总括保险；综合保险；统保 \u|8M EB  
blanket policy 总括保险单；统保单 V;b^b5yZ>  
block 交易单位〔证券〕；大宗股票；集团 ]Q}z-U  
block allocation 整体拨款；整笔拨款 9!XW):  
block capital grant 整笔非经常补助金 ^':Az6Z  
block discount policy 折扣统保单 'O#,;n  
block grant 整笔补助金 DYvi1X6  
block grant system 整笔补助金制度 J6*Zy[)%&S  
block offer [securities] 整批发售〔证券〕 ` ]*KrY  
block vote 整体拨款 rUunf'w`e1  
blue chip 蓝筹股；优质股票 X%+FM]  
board lot 交易单位；上牌单位；“一手” OG#7Va  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ObDcNq/b!  
Board of Governors of the World Bank 世界银行理事会 a'/yN{?p  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 #}^kMD >  
Board of Inland Revenue 税务委员会 =4RBHe
8`  
Board of Review [inland revenue] 税务上诉委员会 B3 mD0  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 6B
4
s6  
Board of Treasury 库务管理委员会 |"[[.Adw9"  
board trading 上板式买卖 ]rEFWA  
BOCI Capital Limited 中银国际融资有限公司 R/H ?/  
body corporate 法团；法人团体 m"B)%?C#  
Bogor Declaration 《茂物宣言》 B_u+$Odo  
bogus transaction 虚假交易 sLx!Do$'  
bona fide mortgage 真正抵押 {FR#je  
bona fide transaction 真正交易 $qN+BKd]3  
bona vacantia 无主财物 nwd 02tu  
bond 债券；担保契据；担保书；债权证明书  E%g_O_  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 u~X]W3  
bond fund 债券基金 ;SBM
7fwRk  
bond rating 债券评级 []K5l%  
bonded warehouse 保税仓 w%,Iy, G@  
bonus 花红；红利；奖金 /jI>=:z  
bonus issue 红股发行 S.o@95M  
bonus share 红股 RH,(8.&>r  
book 簿册；帐簿 MSPzOJQPy  
book and paper 簿册及文据 ]Y|Y?  
book close date 截止过户日期 "FC;k >m  
book debt 帐面债项 =bUVGjr%96  
book entry 帐面记录 0T!_;IQ  
book loss 帐面亏损；帐面损失 -\;x>=#B  
book of account 帐簿 ~+VIELU<%  
book profit 帐面利润 dZ UB  
book reserve 帐面储备 Im{I23.2  
book value 帐面价值 Or&TGwo I  
book-keeping transaction 帐面交易 u1yc  
boom year 经济高度增长年；景气年份 *iB_$7n`  
booming market 旺市；好市；景气市场 u</21fz'  
boost 上扬 ; 4nz'9+  
borrow 借入  ]A;zY%>  
borrowed fund 借入资金 [guJd";  
borrowed stock 被借用证券 3@e#E4+ff  
borrower 借用人；借款人；借方 pCSR^ua>  
borrowing 借款；借贷；举债 v&}mbt-  
borrowing and lending of stocks 借用及借出证券 \WD}@6) ~  
borrowing power 借贷权；借款能力 o.5w>l!9K  
borrowing upon stock 以公债形式借取款项 wK@k}d  
bottom out 见底回升；停泻回升 XW6>;:4k  
bottom price 最低价；底价  MD~03  
bought and sold note 买卖单据 BH0@WG7F  
bought note 买货单 7O{c>@\  
braking effect 抑制效果 n !mtMPH$  
branch 部；分行；支行 d$<HMs:o@  
branch registration certificate 分行登记证 <`EZ^S L;  
branch registration fee 分行登记费