[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 K?!W9lUq  
bill in a set 汇票联票 Y*\h?p[,  
bill of exchange 汇票 tD}-&"REP  
bill of lading [B/L] 提单 DC1.f(cdR  
bill of sale [B/S] 卖据；动产抵押据 <Lxp t  
bill payable after sight 见票后付款汇票 )`'a1y|  
bill payable on demand 凭票要求付款的汇票 bfZt<-  
bill purchased 出口押汇；买入票据 w2XHY>6];  
bill receivable 应收票据 Kb{&a  
Bills of Exchange Law 《票据法》 0#8, (6  
blank endorsement 空白背书；不记名背书 a)=|{QR>W  
blanket insurance 总括保险；综合保险；统保 m;{HlDez  
blanket policy 总括保险单；统保单 r nr-wUW@  
block 交易单位〔证券〕；大宗股票；集团 ) [ZXPD  
block allocation 整体拨款；整笔拨款 \a
M-m:J  
block capital grant 整笔非经常补助金 UF-'(  
block discount policy 折扣统保单 \zFCph
4  
block grant 整笔补助金 fjy\Q  
block grant system 整笔补助金制度 >4kQ9lXL  
block offer [securities] 整批发售〔证券〕 `5wiXsNjLY  
block vote 整体拨款 nw`rH*  
blue chip 蓝筹股；优质股票 $|J+  
board lot 交易单位；上牌单位；“一手” LAlX|b  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 {^N,$,Ab.  
Board of Governors of the World Bank 世界银行理事会 V?"U)Y@Y  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 Al8Dw)uG{  
Board of Inland Revenue 税务委员会 SG\ /m'F  
Board of Review [inland revenue] 税务上诉委员会 KA{QGaZ/  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 "9aFA(H6w  
Board of Treasury 库务管理委员会 Ij.mLO]  
board trading 上板式买卖 \ctzv``/n  
BOCI Capital Limited 中银国际融资有限公司 :{Z%dD  
body corporate 法团；法人团体 Te?PYV-  
Bogor Declaration 《茂物宣言》 2}/r>]9^-  
bogus transaction 虚假交易 3gVU#T[[  
bona fide mortgage 真正抵押  WTl0}wi  
bona fide transaction 真正交易 fS|e{!iI"  
bona vacantia 无主财物 U; <{P  
bond 债券；担保契据；担保书；债权证明书 7_qsVhh]$E  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 | zP~/  
bond fund 债券基金 rKslgZhQ  
bond rating 债券评级 wA/!A$v(  
bonded warehouse 保税仓 : fYfXm  
bonus 花红；红利；奖金 &1^~G0Rh\  
bonus issue 红股发行 `RE>gX  
bonus share 红股 W=293mME  
book 簿册；帐簿 BCz4 s{F  
book and paper 簿册及文据 G:lhrT{  
book close date 截止过户日期 Y:m8UnT  
book debt 帐面债项 ;'V[8`Z@  
book entry 帐面记录 0Qvr g+  
book loss 帐面亏损；帐面损失 Je9Z:s[  
book of account 帐簿 R_GA`U\ {  
book profit 帐面利润 4f8XO"k7t=  
book reserve 帐面储备 l$c/!V[3  
book value 帐面价值 }93FWo.  
book-keeping transaction 帐面交易 u^E0u^  
boom year 经济高度增长年；景气年份 pxedj  
booming market 旺市；好市；景气市场 A=|a!N/  
boost 上扬 %'e$N9zd  
borrow 借入 B= E/|J</  
borrowed fund 借入资金 Zj ` ;IYFG  
borrowed stock 被借用证券 mdrqX<x'~  
borrower 借用人；借款人；借方 }{ :}K<  
borrowing 借款；借贷；举债 S\t!7Xs%*U  
borrowing and lending of stocks 借用及借出证券 uBg# zx  
borrowing power 借贷权；借款能力 m zoH$@  
borrowing upon stock 以公债形式借取款项 o(l%k},a  
bottom out 见底回升；停泻回升 KV&6v`K/N  
bottom price 最低价；底价 fQ!W)>mi  
bought and sold note 买卖单据 7^! zT  
bought note 买货单 yW7>5r  
braking effect 抑制效果 }.9a!/@Aj  
branch 部；分行；支行 WpE"A  
branch registration certificate 分行登记证 9 yTkZ`M28  
branch registration fee 分行登记费