[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 "8zDbdK  
bill in a set 汇票联票 ib791  
bill of exchange 汇票 zs#@j v$  
bill of lading [B/L] 提单 i
MRwp+$  
bill of sale [B/S] 卖据；动产抵押据 ZWp(GC1NA  
bill payable after sight 见票后付款汇票 1 I",L&S1  
bill payable on demand 凭票要求付款的汇票 L\z~uo3:  
bill purchased 出口押汇；买入票据 Hg (Gl  
bill receivable 应收票据 ^D-/`d  
Bills of Exchange Law 《票据法》 (0kK_k'T  
blank endorsement 空白背书；不记名背书 6/dI6C!  
blanket insurance 总括保险；综合保险；统保
7W.~  
blanket policy 总括保险单；统保单 @49S`  
block 交易单位〔证券〕；大宗股票；集团 Hl |z</*+  
block allocation 整体拨款；整笔拨款 i8HTzv"J  
block capital grant 整笔非经常补助金 0}dpK $.  
block discount policy 折扣统保单 P J[`|  
block grant 整笔补助金 )IZ~G\Ra'  
block grant system 整笔补助金制度 LvYB7<zk>  
block offer [securities] 整批发售〔证券〕 Fh9h,' V"  
block vote 整体拨款 l0i^uMS  
blue chip 蓝筹股；优质股票 @>H75  
board lot 交易单位；上牌单位；“一手” F`]2O:[  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 `&6dnSC},P  
Board of Governors of the World Bank 世界银行理事会 .y:U&Rw4  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 2P{Gxz<#  
Board of Inland Revenue 税务委员会 R]*K:~DM  
Board of Review [inland revenue] 税务上诉委员会 OY@ %p}l  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 CYYU7  
Board of Treasury 库务管理委员会 l_
%6  
board trading 上板式买卖 |*tp16+6  
BOCI Capital Limited 中银国际融资有限公司 Z0r?|G0  
body corporate 法团；法人团体 As<bL:>dE  
Bogor Declaration 《茂物宣言》 W#3Q ^Z?  
bogus transaction 虚假交易 gCY';\f!  
bona fide mortgage 真正抵押 Qv /=&_6  
bona fide transaction 真正交易 ZO c)  
bona vacantia 无主财物 fPW@{~t  
bond 债券；担保契据；担保书；债权证明书 %z4Nl$\  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 y9}>:pj4  
bond fund 债券基金 TT3|/zwn  
bond rating 债券评级 #$qT FN  
bonded warehouse 保税仓 XA L1|]S  
bonus 花红；红利；奖金 /FEVmH?  
bonus issue 红股发行  ,7K`[  
bonus share 红股 Q^txVUL  
book 簿册；帐簿  k7A-J\  
book and paper 簿册及文据 P3 ^Y"Pv?  
book close date 截止过户日期 (0y~%J  
book debt 帐面债项 NGOfb  
book entry 帐面记录 (;^syJrh  
book loss 帐面亏损；帐面损失
=P #]  
book of account 帐簿 '}bgLv  
book profit 帐面利润 d <JM36j?  
book reserve 帐面储备 p|D/;Mk  
book value 帐面价值 r<Kx0`y  
book-keeping transaction 帐面交易 :
${HQd+  
boom year 经济高度增长年；景气年份 :'*~uJrR  
booming market 旺市；好市；景气市场 s(q_ o
 
boost 上扬 $a Xer:  
borrow 借入 HBx=\%;n  
borrowed fund 借入资金 54li^   
borrowed stock 被借用证券 pgZXJ  
borrower 借用人；借款人；借方 {8,J@9NU  
borrowing 借款；借贷；举债 l}sjD[2  
borrowing and lending of stocks 借用及借出证券 Ng>h"H  
borrowing power 借贷权；借款能力 L<{i,'M  
borrowing upon stock 以公债形式借取款项 >%8KK|V{  
bottom out 见底回升；停泻回升 u.Tcg^v  
bottom price 最低价；底价 bYQRB i  
bought and sold note 买卖单据 m#Z# .j_2  
bought note 买货单 7,9=uk>0\  
braking effect 抑制效果 ':m,)G5&  
branch 部；分行；支行 7CTFOAx#  
branch registration certificate 分行登记证 ^iw'^6~  
branch registration fee 分行登记费