[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 gt)wk93d>  
bill in a set 汇票联票 xvTz|Y  
bill of exchange 汇票 p d(W(-`8!  
bill of lading [B/L] 提单 qUKS o9  
bill of sale [B/S] 卖据；动产抵押据 8=,-r`oNy  
bill payable after sight 见票后付款汇票 !"<~n-$B  
bill payable on demand 凭票要求付款的汇票 osZ]R  
bill purchased 出口押汇；买入票据 Q%n$IQr4gM  
bill receivable 应收票据 *:V+whBY  
Bills of Exchange Law 《票据法》 ?3a:ntX h  
blank endorsement 空白背书；不记名背书 /a?qtRw  
blanket insurance 总括保险；综合保险；统保 |ZtNCB5{^j  
blanket policy 总括保险单；统保单 (
Fs{~4T  
block 交易单位〔证券〕；大宗股票；集团 'ZAl7k .  
block allocation 整体拨款；整笔拨款 Ri;_ 8v[H|  
block capital grant 整笔非经常补助金 *=zv:!  
block discount policy 折扣统保单 ch]{=61  
block grant 整笔补助金 M$U
Zn  
block grant system 整笔补助金制度 a9y+FCA  
block offer [securities] 整批发售〔证券〕 z4{:X Da  
block vote 整体拨款 +l<l3uBNS  
blue chip 蓝筹股；优质股票 ]_43U` [#  
board lot 交易单位；上牌单位；“一手” qrufnu5cC  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 ]Gf`nJDV  
Board of Governors of the World Bank 世界银行理事会 6|Xe ],u  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 RZP7h>y6@  
Board of Inland Revenue 税务委员会 ;"|QW?>$D  
Board of Review [inland revenue] 税务上诉委员会 D";@)\jN  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 }No8to  
Board of Treasury 库务管理委员会 #Fz/}lO  
board trading 上板式买卖 bk:m k[  
BOCI Capital Limited 中银国际融资有限公司 vX|
5*T`(  
body corporate 法团；法人团体 v p(ow]Q  
Bogor Declaration 《茂物宣言》 }56WAP}Z 4  
bogus transaction 虚假交易 T,h9xl 9i  
bona fide mortgage 真正抵押 (!%9#  
bona fide transaction 真正交易 d r$E:kr  
bona vacantia 无主财物 9J$-E4G.M
 
bond 债券；担保契据；担保书；债权证明书 DB3qf>@?  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 *" + u^  
bond fund 债券基金 `#"xgOSP>  
bond rating 债券评级 vwAtX($  
bonded warehouse 保税仓 a'(B}B=h  
bonus 花红；红利；奖金 YO9;NA{sH  
bonus issue 红股发行 g cb6*@u!  
bonus share 红股 1$H<Kjsm  
book 簿册；帐簿 -tfUkGdx;l  
book and paper 簿册及文据 oL@K{dk  
book close date 截止过户日期 +`tk LvM  
book debt 帐面债项 oI-,6G}
 
book entry 帐面记录 33g$mUB  
book loss 帐面亏损；帐面损失 lBGYZ--  
book of account 帐簿 |#yH,f  
book profit 帐面利润 &%m%b5  
book reserve 帐面储备
?[7KN8$  
book value 帐面价值 y/+IPR  
book-keeping transaction 帐面交易 bvS6xU- J  
boom year 经济高度增长年；景气年份 ih-J{1  
booming market 旺市；好市；景气市场 Kr;;aT0P  
boost 上扬 9}5o> iR  
borrow 借入 ["[v  
borrowed fund 借入资金 8Qhj_  
borrowed stock 被借用证券 in6*3C4  
borrower 借用人；借款人；借方 gloJ;dEB  
borrowing 借款；借贷；举债  QJ!2Vw4K  
borrowing and lending of stocks 借用及借出证券 7}vI/?r  
borrowing power 借贷权；借款能力 I-#7Oq:Np  
borrowing upon stock 以公债形式借取款项 +lxjuEiae  
bottom out 见底回升；停泻回升 nc6PSj X  
bottom price 最低价；底价 3g3f87[  
bought and sold note 买卖单据 Bj<s!}i{[  
bought note 买货单 Da8 |eN}   
braking effect 抑制效果 <w`EU[y_  
branch 部；分行；支行 5XV|*
O;  
branch registration certificate 分行登记证 Cz &3= ),G  
branch registration fee 分行登记费