[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 }<'5 z qS  
bill in a set 汇票联票 ,-z9 #t  
bill of exchange 汇票 ? R>h `  
bill of lading [B/L] 提单 U!Ek'  
bill of sale [B/S] 卖据；动产抵押据 N!`e}Z6S  
bill payable after sight 见票后付款汇票 +Jr|z\  
bill payable on demand 凭票要求付款的汇票 .CFa9"<  
bill purchased 出口押汇；买入票据 P (S>=,Y&  
bill receivable 应收票据 NzNA>[$[  
Bills of Exchange Law 《票据法》 J:skJ.Wx  
blank endorsement 空白背书；不记名背书 M`S0u~#tI  
blanket insurance 总括保险；综合保险；统保 ES40?o*]x  
blanket policy 总括保险单；统保单 rb{P :MX  
block 交易单位〔证券〕；大宗股票；集团 Afk$?wkL  
block allocation 整体拨款；整笔拨款 }CfqG?)  
block capital grant 整笔非经常补助金 n9s iX  
block discount policy 折扣统保单 H'HSD,>(  
block grant 整笔补助金 "le>_Ze_>|  
block grant system 整笔补助金制度 qpXWi &g  
block offer [securities] 整批发售〔证券〕 *_?dVhxf  
block vote 整体拨款 +T8B:  
blue chip 蓝筹股；优质股票
R i^[i}  
board lot 交易单位；上牌单位；“一手” "9n 3VX)  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 3N_"rNKD  
Board of Governors of the World Bank 世界银行理事会 <vwkjCA`  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 IUwm}9Q!  
Board of Inland Revenue 税务委员会 (T2m"Yi:  
Board of Review [inland revenue] 税务上诉委员会 !fj(tPq  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 /B}lO0]:  
Board of Treasury 库务管理委员会 *E{2J:`  
board trading 上板式买卖 +a*tO@HG  
BOCI Capital Limited 中银国际融资有限公司 Pi A0]>  
body corporate 法团；法人团体 5<w g8y  
Bogor Declaration 《茂物宣言》 k?'B*L_Mzv  
bogus transaction 虚假交易 O|w J)  
bona fide mortgage 真正抵押 Qf@  
bona fide transaction 真正交易 o*J3C>  
bona vacantia 无主财物 QV\eMuNy  
bond 债券；担保契据；担保书；债权证明书 r\/+Oa'  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 []D@Q+1  
bond fund 债券基金 k-}b{  
bond rating 债券评级 0'IBN}  
bonded warehouse 保税仓 *BR^U$,e  
bonus 花红；红利；奖金 @*sWu_-Y%  
bonus issue 红股发行 #t+d iR  
bonus share 红股 /i77  
book 簿册；帐簿 Qubp9C#r  
book and paper 簿册及文据  z^<"x|:  
book close date 截止过户日期 8w.YYo8`  
book debt 帐面债项 _]:z \TDn  
book entry 帐面记录 S9
#)A->  
book loss 帐面亏损；帐面损失 Y0X-Zqk'  
book of account 帐簿 Ng_!zrx04  
book profit 帐面利润 ow]053:i  
book reserve 帐面储备 [1u-Q%?#  
book value 帐面价值 0L/n?bf  
book-keeping transaction 帐面交易 Gy(=706  
boom year 经济高度增长年；景气年份 X*\J_  
booming market 旺市；好市；景气市场 O6OP =K!t:  
boost 上扬 4F{70"a  
borrow 借入 5D'\b}*lJ}  
borrowed fund 借入资金 '  <=+;q  
borrowed stock 被借用证券 rh^mJUh  
borrower 借用人；借款人；借方 j*vYBGD  
borrowing 借款；借贷；举债 OE-gC2&Bm  
borrowing and lending of stocks 借用及借出证券 xKho1Z  
borrowing power 借贷权；借款能力 7"C$pm6  
borrowing upon stock 以公债形式借取款项 tdu$pC6  
bottom out 见底回升；停泻回升 8Q'0h m?  
bottom price 最低价；底价 ?[lV-  
bought and sold note 买卖单据 \*<d{gZ~  
bought note 买货单 <S r  
braking effect 抑制效果 O`<KwUx !  
branch 部；分行；支行 [D4 Es   
branch registration certificate 分行登记证 bR)(H%I  
branch registration fee 分行登记费