[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 aFe`_cnG  
bill in a set 汇票联票 \A#1y\ok  
bill of exchange 汇票 nSF``pp+  
bill of lading [B/L] 提单 fwrJ!j  
bill of sale [B/S] 卖据；动产抵押据 J4"mK1N(  
bill payable after sight 见票后付款汇票 k% sO 0  
bill payable on demand 凭票要求付款的汇票 e1>aT u@  
bill purchased 出口押汇；买入票据 s[K^9wz  
bill receivable 应收票据 a-"k/P#  
Bills of Exchange Law 《票据法》 :Xn7Ha[f  
blank endorsement 空白背书；不记名背书 r'dr9"-{  
blanket insurance 总括保险；综合保险；统保 %]g n?`O  
blanket policy 总括保险单；统保单 e$u4vC~  
block 交易单位〔证券〕；大宗股票；集团 DUL4noq{  
block allocation 整体拨款；整笔拨款 HQUeWCN  
block capital grant 整笔非经常补助金 z-@=+4~  
block discount policy 折扣统保单 Yly@ww9t|  
block grant 整笔补助金 yf
jK2  
block grant system 整笔补助金制度 %'x
b%`t  
block offer [securities] 整批发售〔证券〕 _bzqd" 31I  
block vote 整体拨款 :}h>by=  
blue chip 蓝筹股；优质股票 >_c5r?]SG  
board lot 交易单位；上牌单位；“一手” \S*$UE]uG  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会
h)6G aJ=  
Board of Governors of the World Bank 世界银行理事会 xXY.AoO6  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 < -uc."6\  
Board of Inland Revenue 税务委员会 bae\Zk%`^  
Board of Review [inland revenue] 税务上诉委员会 5GA\xM-  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 ZT[3aXS  
Board of Treasury 库务管理委员会 tV_t6x_.  
board trading 上板式买卖 Dy]I8_  
BOCI Capital Limited 中银国际融资有限公司 T;diNfgg  
body corporate 法团；法人团体 3)ma\+< 6  
Bogor Declaration 《茂物宣言》 V~T@6S  
bogus transaction 虚假交易 ari7iF~j  
bona fide mortgage 真正抵押 7R3fqU.Rq  
bona fide transaction 真正交易 rUlS'L;$"  
bona vacantia 无主财物 q;fKcblKj  
bond 债券；担保契据；担保书；债权证明书 CvPioi  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 rrnNn'  
bond fund 债券基金 Zes+/.sA}]  
bond rating 债券评级 #Ei,(xiP  
bonded warehouse 保税仓  Og2vGzD  
bonus 花红；红利；奖金 [w0/\]o  
bonus issue 红股发行 xrqv@/kJ  
bonus share 红股 -UZ@G~K  
book 簿册；帐簿 "c(Sysl.L  
book and paper 簿册及文据 @)>D)
)+  
book close date 截止过户日期 E"%2)  
book debt 帐面债项 Q\ Gq|e*  
book entry 帐面记录 9'DtaTmGW  
book loss 帐面亏损；帐面损失 SVa6V}"Iv  
book of account 帐簿 K7e4_ZGI  
book profit 帐面利润 dl5=q\1=  
book reserve 帐面储备 `k;KBW  
book value 帐面价值 -/x W  
book-keeping transaction 帐面交易 @ct+7v~  
boom year 经济高度增长年；景气年份 MlJVeod  
booming market 旺市；好市；景气市场 ^*&X~8@)  
boost 上扬 _
1*7Z=|  
borrow 借入 1AHx"e,;L  
borrowed fund 借入资金 nRb^<cZf  
borrowed stock 被借用证券 n;8'`s  
borrower 借用人；借款人；借方 x1gx$P  
borrowing 借款；借贷；举债 _TUt9}  
borrowing and lending of stocks 借用及借出证券 .fzu"XAPu  
borrowing power 借贷权；借款能力 sVoW=4V8  
borrowing upon stock 以公债形式借取款项 o<l 2r  
bottom out 见底回升；停泻回升 [pg}S#A  
bottom price 最低价；底价 D-IR!js ]  
bought and sold note 买卖单据 pilh @# _h  
bought note 买货单 ~=&t0D  
braking effect 抑制效果 0rokR&Y-d  
branch 部；分行；支行 dQgk.
k  
branch registration certificate 分行登记证 lFUWV)J\  
branch registration fee 分行登记费