[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 EJ84rS
p  
bill in a set 汇票联票 q,%:h`t\  
bill of exchange 汇票 zj|WZ=1*Wp  
bill of lading [B/L] 提单 x
\\~SGd  
bill of sale [B/S] 卖据；动产抵押据 e3(/qMl  
bill payable after sight 见票后付款汇票 PdeBDFWD  
bill payable on demand 凭票要求付款的汇票 ]zfG~^.  
bill purchased 出口押汇；买入票据 EU-]sTJLF  
bill receivable 应收票据 .S?pG_n]f  
Bills of Exchange Law 《票据法》 5x8+xw3Eh  
blank endorsement 空白背书；不记名背书 $uDqqG(^  
blanket insurance 总括保险；综合保险；统保 )G1P^WV4  
blanket policy 总括保险单；统保单 en*d/>OVJ  
block 交易单位〔证券〕；大宗股票；集团 ` ln1$  
block allocation 整体拨款；整笔拨款 ArK]0$T  
block capital grant 整笔非经常补助金 )|bC^{kH!l  
block discount policy 折扣统保单 XORk!m|  
block grant 整笔补助金 5nlMrK  
block grant system 整笔补助金制度 uz30_aH  
block offer [securities] 整批发售〔证券〕 M@Q3M( z  
block vote 整体拨款 GV.A+u  
blue chip 蓝筹股；优质股票 t*XN_=E$f  
board lot 交易单位；上牌单位；“一手”  #^#HuDH  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ^|MjJsn  
Board of Governors of the World Bank 世界银行理事会 +}xaQc:0|  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 [ ho(z30k  
Board of Inland Revenue 税务委员会 3AcD,,M>>  
Board of Review [inland revenue] 税务上诉委员会 BX+.0M  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 zj{r^D$  
Board of Treasury 库务管理委员会 XT>.`, sv  
board trading 上板式买卖 R&f^+0%f  
BOCI Capital Limited 中银国际融资有限公司 2";SJF'5\  
body corporate 法团；法人团体 @`36ku  
Bogor Declaration 《茂物宣言》 !h[VU g_8  
bogus transaction 虚假交易 R(Kk{
c:-@  
bona fide mortgage 真正抵押 KhbY
r$  
bona fide transaction 真正交易 ]b/S6oc6  
bona vacantia 无主财物 4LH[4Yj?`  
bond 债券；担保契据；担保书；债权证明书 a GZi9O7G}  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 p>vU?eF  
bond fund 债券基金 ``VW;l{  
bond rating 债券评级 2d>hi32I
 
bonded warehouse 保税仓 4NN$( S-W  
bonus 花红；红利；奖金 2i{cQ96  
bonus issue 红股发行 Gq<X4C#|  
bonus share 红股 ~@ jY[_  
book 簿册；帐簿
KJ2Pb"s  
book and paper 簿册及文据 $Fkaa<9;P  
book close date 截止过户日期 _5 ^I.5Z3  
book debt 帐面债项 5{e,L>H<  
book entry 帐面记录 eB>s=}|  
book loss 帐面亏损；帐面损失 2dp>Z",  
book of account 帐簿 YKmsQ(q`N  
book profit 帐面利润 7{@l%jx][  
book reserve 帐面储备 5irwz 4.4  
book value 帐面价值 g-c ;}qz  
book-keeping transaction 帐面交易 lKWPTCU  
boom year 经济高度增长年；景气年份 Y6i _!z[V[  
booming market 旺市；好市；景气市场 Et
bnE *S  
boost 上扬 F!zP<A"  
borrow 借入 t\P<X^d%  
borrowed fund 借入资金 )a@k]#)Skm  
borrowed stock 被借用证券 @fv}G>t  
borrower 借用人；借款人；借方 .MQ^
(  
borrowing 借款；借贷；举债 hpTDxh'?$C  
borrowing and lending of stocks 借用及借出证券 css64WX^0c  
borrowing power 借贷权；借款能力 jHN +5=l  
borrowing upon stock 以公债形式借取款项 sJwyj D$b  
bottom out 见底回升；停泻回升 8r"+bhGx~  
bottom price 最低价；底价 O,aS`u &  
bought and sold note 买卖单据 y[B>~m8$  
bought note 买货单 0Wa}<]:^  
braking effect 抑制效果 o<IAeH {+  
branch 部；分行；支行 )-*5v D  
branch registration certificate 分行登记证 {7TlN.(  
branch registration fee 分行登记费