[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
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bill in a set 汇票联票 _F`$ d2  
bill of exchange 汇票 RpO@pd m  
bill of lading [B/L] 提单 Z5G]p4  
bill of sale [B/S] 卖据；动产抵押据 mRhd/|g*  
bill payable after sight 见票后付款汇票 F qeV3N  
bill payable on demand 凭票要求付款的汇票 d>%gW*  
bill purchased 出口押汇；买入票据 q=6Cc9FN  
bill receivable 应收票据 \3Dk5cSDk+  
Bills of Exchange Law 《票据法》 C8IkpAD  
blank endorsement 空白背书；不记名背书 fJN*s  
blanket insurance 总括保险；综合保险；统保 >4n+PXRXX  
blanket policy 总括保险单；统保单 L*g. 6+2  
block 交易单位〔证券〕；大宗股票；集团
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block allocation 整体拨款；整笔拨款 ?YF${  
block capital grant 整笔非经常补助金 kSbO[)p  
block discount policy 折扣统保单 _wf5%(~b  
block grant 整笔补助金 pOC% oj  
block grant system 整笔补助金制度 h+,'B&=|_  
block offer [securities] 整批发售〔证券〕 z`k El@  
block vote 整体拨款 3k#[(ph k  
blue chip 蓝筹股；优质股票 GE1i+.+-.  
board lot 交易单位；上牌单位；“一手” 
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Board of Governors of the International Monetary Fund 国际货币基金组织理事会 q0,kDM66   
Board of Governors of the World Bank 世界银行理事会 60!1D>,  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 gNShOu  
Board of Inland Revenue 税务委员会 q7X}MAW  
Board of Review [inland revenue] 税务上诉委员会 CSMeSPOm]  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 D.'h?^kA  
Board of Treasury 库务管理委员会 ~xGoJrF\  
board trading 上板式买卖 t, U) ~wi  
BOCI Capital Limited 中银国际融资有限公司 fUC9-?(K  
body corporate 法团；法人团体 (` 5FZgN  
Bogor Declaration 《茂物宣言》 *YWk1Cwjo  
bogus transaction 虚假交易 !fY7"E{%%  
bona fide mortgage 真正抵押 opsQn\4DZ?  
bona fide transaction 真正交易 W'a(oI  
bona vacantia 无主财物 xfjd5J7'  
bond 债券；担保契据；担保书；债权证明书 UMV)wy|j  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 wV(AT$  
bond fund 债券基金 '77~{jy  
bond rating 债券评级 !p9)CjQ"  
bonded warehouse 保税仓 eD%HXGe  
bonus 花红；红利；奖金 a1Hz3y~S/  
bonus issue 红股发行 *G9sy_  
bonus share 红股 [J^  
book 簿册；帐簿 ~9GOk;{~&  
book and paper 簿册及文据 ~q)u(WC|  
book close date 截止过户日期 y$X(S\W
 
book debt 帐面债项 q:I$EpKf?Q  
book entry 帐面记录 ,P{mk%=9  
book loss 帐面亏损；帐面损失 r-}-C!  
book of account 帐簿 nq"evD5  
book profit 帐面利润 :\XI0E  
book reserve 帐面储备 <$%X<sDkq  
book value 帐面价值 ! QM.P t7c  
book-keeping transaction 帐面交易 ? B@&#E!/f  
boom year 经济高度增长年；景气年份 f`jc#f5+'  
booming market 旺市；好市；景气市场 $9 +YNgW>  
boost 上扬 0Vkl`DmeM.  
borrow 借入 -KH)J  
borrowed fund 借入资金 aSC9&Nf;  
borrowed stock 被借用证券 jjRUL.  
borrower 借用人；借款人；借方 B z^|SkEit  
borrowing 借款；借贷；举债 tF*szf|$-  
borrowing and lending of stocks 借用及借出证券 3 iRA$C-p  
borrowing power 借贷权；借款能力 mpgOs  
borrowing upon stock 以公债形式借取款项 (D<(6?  
bottom out 见底回升；停泻回升 `ltN,?/  
bottom price 最低价；底价 `lO(s%HC  
bought and sold note 买卖单据 s,6`RI%  
bought note 买货单 W+Xz$j/u  
braking effect 抑制效果 "g>.{E5  
branch 部；分行；支行 LCs__.  
branch registration certificate 分行登记证 $=B8qZ+  
branch registration fee 分行登记费