[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 8it|yK.G@&  
bill in a set 汇票联票 hT#[[md"  
bill of exchange 汇票 lmgMR|v  
bill of lading [B/L] 提单 _\1wLcFj  
bill of sale [B/S] 卖据；动产抵押据 JIQS'
r  
bill payable after sight 见票后付款汇票 ;N6L`|  
bill payable on demand 凭票要求付款的汇票 fOF02WP^  
bill purchased 出口押汇；买入票据 `b+f^6SJn  
bill receivable 应收票据 5JBenTt  
Bills of Exchange Law 《票据法》 5a&[NN  
blank endorsement 空白背书；不记名背书 ; P&Ka  
blanket insurance 总括保险；综合保险；统保 m &EwX ^1-  
blanket policy 总括保险单；统保单 H'P1EZtq  
block 交易单位〔证券〕；大宗股票；集团 ehoDW
O]S  
block allocation 整体拨款；整笔拨款 ZOi8)Y ~  
block capital grant 整笔非经常补助金
Ul)2A  
block discount policy 折扣统保单 3#j%F  
block grant 整笔补助金 X)$3sTj  
block grant system 整笔补助金制度 ,yNPD}@v>  
block offer [securities] 整批发售〔证券〕 YO|Kc {j2e  
block vote 整体拨款 Ot`jjZ&  
blue chip 蓝筹股；优质股票 VX2KE@  
board lot 交易单位；上牌单位；“一手” ;lB%N t<,  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 (& =-o(  
Board of Governors of the World Bank 世界银行理事会 P *BA  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 5rr7lwWZ  
Board of Inland Revenue 税务委员会 x@;XyQq  
Board of Review [inland revenue] 税务上诉委员会 FAzshR  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 j*Ta?'*  
Board of Treasury 库务管理委员会 G!C2[:[g  
board trading 上板式买卖 &&\ h%-Jc  
BOCI Capital Limited 中银国际融资有限公司 {+0]diD  
body corporate 法团；法人团体 'p80X ^g  
Bogor Declaration 《茂物宣言》 @TdPeTw\  
bogus transaction 虚假交易 U"v(9m@  
bona fide mortgage 真正抵押 fILINW{Yk)  
bona fide transaction 真正交易 \SHYwD}*Pr  
bona vacantia 无主财物 - /]ro8V$  
bond 债券；担保契据；担保书；债权证明书 H 0aDWFWS  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 y{0`+/\`  
bond fund 债券基金 ?
Lbwo<E  
bond rating 债券评级 b'pbf  
bonded warehouse 保税仓 rbHrG<+7zO  
bonus 花红；红利；奖金 vR pMZ)e  
bonus issue 红股发行 MRwls@z=  
bonus share 红股 O5CIK}A  
book 簿册；帐簿 x$Ko
|:-  
book and paper 簿册及文据 &cV$8*2b^  
book close date 截止过户日期 :bkACuaEn  
book debt 帐面债项 3;zJ\a.+  
book entry 帐面记录 -v'7;L0K  
book loss 帐面亏损；帐面损失 UeIu -[R  
book of account 帐簿 @Kd1|K  
book profit 帐面利润 AU)"L_ i}  
book reserve 帐面储备 (\{9W  
book value 帐面价值 R rs?I,NV  
book-keeping transaction 帐面交易 ZSuUmCm  
boom year 经济高度增长年；景气年份 E3<jH  
booming market 旺市；好市；景气市场 0?qXDO&~  
boost 上扬 >eQ;\j  
borrow 借入 iNUisl  
borrowed fund 借入资金 OmQSNU.our  
borrowed stock 被借用证券 BC ]^BKP
 
borrower 借用人；借款人；借方 hZ Gr/5f  
borrowing 借款；借贷；举债 T^B&GgW  
borrowing and lending of stocks 借用及借出证券 7Vr .&`l  
borrowing power 借贷权；借款能力 =;-/( C  
borrowing upon stock 以公债形式借取款项 -==@7*x!Z  
bottom out 见底回升；停泻回升 odMjxWY  
bottom price 最低价；底价 &W:Wv,3
 
bought and sold note 买卖单据 _iLXs  
bought note 买货单 `<i|K*u  
braking effect 抑制效果 Q6@}t&k4C  
branch 部；分行；支行 @C62%fU{5  
branch registration certificate 分行登记证 FY)vrM*yh  
branch registration fee 分行登记费