[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 8T.b T6  
bill in a set 汇票联票 g#fn(A  
bill of exchange 汇票 'H`:c+KDG`  
bill of lading [B/L] 提单 ~ecN4Oo4q;  
bill of sale [B/S] 卖据；动产抵押据 @f A|y  
bill payable after sight 见票后付款汇票 $#%R_G]  
bill payable on demand 凭票要求付款的汇票 ,;YNI  
bill purchased 出口押汇；买入票据 >mCH!ey  
bill receivable 应收票据 V!*1F1  
Bills of Exchange Law 《票据法》 Qd~7OH4Lp  
blank endorsement 空白背书；不记名背书 xc'uCbH  
blanket insurance 总括保险；综合保险；统保 1Cc91  
blanket policy 总括保险单；统保单 i\Yd_  
block 交易单位〔证券〕；大宗股票；集团 +
5-|6  
block allocation 整体拨款；整笔拨款 <:(;#&<  
block capital grant 整笔非经常补助金 i.K!;E>  
block discount policy 折扣统保单 rpEIDhHv  
block grant 整笔补助金 u1kCvi#N  
block grant system 整笔补助金制度 %d-WQwJ  
block offer [securities] 整批发售〔证券〕 f3vl=EA4|  
block vote 整体拨款 o=7e8l  
blue chip 蓝筹股；优质股票 nIlx?(=pu  
board lot 交易单位；上牌单位；“一手” 2N(Z^  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 WJ8osWdLu  
Board of Governors of the World Bank 世界银行理事会 b'FTyi  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 ]n@T5*=  
Board of Inland Revenue 税务委员会 ORqqzy +  
Board of Review [inland revenue] 税务上诉委员会 X?ZLmP7|  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 UZ<.R"aK  
Board of Treasury 库务管理委员会 =>o !  
board trading 上板式买卖 !:xE X~  
BOCI Capital Limited 中银国际融资有限公司 hb0)<^xu  
body corporate 法团；法人团体 d/+s-g p  
Bogor Declaration 《茂物宣言》 g"!cO^GkT  
bogus transaction 虚假交易 uDcs2^2l  
bona fide mortgage 真正抵押 #CJET  
bona fide transaction 真正交易 ?|oN}y"i  
bona vacantia 无主财物 n}9<7e~/  
bond 债券；担保契据；担保书；债权证明书 
3KeY4b!h  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 >^W6'Q$P<  
bond fund 债券基金 (,mV6U%  
bond rating 债券评级 $B9?>a|{A  
bonded warehouse 保税仓 39[ylR|\  
bonus 花红；红利；奖金 /EHO(d!<  
bonus issue 红股发行 st.{AEv@  
bonus share 红股 `X()"Qw  
book 簿册；帐簿 5D-as9k*  
book and paper 簿册及文据 U7fNA7#x"  
book close date 截止过户日期 y% !.:7Y  
book debt 帐面债项 7F2:'3SQ  
book entry 帐面记录 jpXbFWgN  
book loss 帐面亏损；帐面损失 V\n!?1{kdF  
book of account 帐簿 lHliMBSc  
book profit 帐面利润 v9TIEmZ  
book reserve 帐面储备 EHl~y=9  
book value 帐面价值 n0K+/}m  
book-keeping transaction 帐面交易  D5Jg(-  
boom year 经济高度增长年；景气年份 #5^OO ou|  
booming market 旺市；好市；景气市场 wmMn1q0F  
boost 上扬 @qWClr{`  
borrow 借入 2A*,9S|Y  
borrowed fund 借入资金 #PC*l\ )  
borrowed stock 被借用证券 HsRoiqo  
borrower 借用人；借款人；借方 Cnc=GTRi  
borrowing 借款；借贷；举债 @^# 9N!Fj]  
borrowing and lending of stocks 借用及借出证券 C>-}BeY!  
borrowing power 借贷权；借款能力 Jp8,s%  
borrowing upon stock 以公债形式借取款项 Mx# P >
.  
bottom out 见底回升；停泻回升 bF;|0X$ x  
bottom price 最低价；底价 s/3sOb}sA  
bought and sold note 买卖单据 W<O/LHKHdn  
bought note 买货单 /r&4< @  
braking effect 抑制效果 QiqRx  
branch 部；分行；支行 8 t7r^[T  
branch registration certificate 分行登记证 -nD}k  
branch registration fee 分行登记费