[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 @@+\  
bill in a set 汇票联票 `/"TYR%  
bill of exchange 汇票 ucyxvhH^-  
bill of lading [B/L] 提单 z55P~p  
bill of sale [B/S] 卖据；动产抵押据 wL~ dZ!,J  
bill payable after sight 见票后付款汇票 w!h!%r  
bill payable on demand 凭票要求付款的汇票 @zE_fL  
bill purchased 出口押汇；买入票据 J3C"W794}  
bill receivable 应收票据 A07FjT5w8  
Bills of Exchange Law 《票据法》 x#U?~6.6  
blank endorsement 空白背书；不记名背书 ]GRPxh  
blanket insurance 总括保险；综合保险；统保 qL(Qmgd  
blanket policy 总括保险单；统保单 y;uk|#qnPS  
block 交易单位〔证券〕；大宗股票；集团 mim]nRd2v  
block allocation 整体拨款；整笔拨款 |NL$? %I  
block capital grant 整笔非经常补助金 lr=*Ty(V  
block discount policy 折扣统保单 D/rKqPp|!  
block grant 整笔补助金 CJ?Lv2Td  
block grant system 整笔补助金制度 st~f}w@  
block offer [securities] 整批发售〔证券〕 [@Y?'={qE  
block vote 整体拨款 >!?u8^C  
blue chip 蓝筹股；优质股票 ?NJ\l5'  
board lot 交易单位；上牌单位；“一手” j$BM$q/c  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 wtaeF+u-R-  
Board of Governors of the World Bank 世界银行理事会 cS
QvP.  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 H+t^eg88  
Board of Inland Revenue 税务委员会 't2"CPZ  
Board of Review [inland revenue] 税务上诉委员会 RaKL KZn  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 m%ak]rv([  
Board of Treasury 库务管理委员会 njX!Ez  
board trading 上板式买卖 `G,\=c~{A  
BOCI Capital Limited 中银国际融资有限公司 .pK_j~}P  
body corporate 法团；法人团体 o^biO!4,  
Bogor Declaration 《茂物宣言》 y1B3F5  
bogus transaction 虚假交易 VQ2)qJ#l  
bona fide mortgage 真正抵押 +!CG'qyN>  
bona fide transaction 真正交易 ]=7}Y%6  
bona vacantia 无主财物 "2$
C_aE  
bond 债券；担保契据；担保书；债权证明书 }"E?#&^  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 Od)]FvO  
bond fund 债券基金 a8Nl' f*0  
bond rating 债券评级 [*Wq6n  
bonded warehouse 保税仓 Sm{idky)[  
bonus 花红；红利；奖金 (ybKACx  
bonus issue 红股发行 vA*!82  
bonus share 红股 X*/jna"*  
book 簿册；帐簿 FlttqQQdf  
book and paper 簿册及文据 "xi)GH]H_  
book close date 截止过户日期 <T,vIXwu+  
book debt 帐面债项 0PjWfM8%  
book entry 帐面记录 9Y3_.qa(.  
book loss 帐面亏损；帐面损失 \IQf|  
book of account 帐簿 4,`Yx s)%  
book profit 帐面利润 Y7{IF X  
book reserve 帐面储备  (0bv d  
book value 帐面价值 )\8l6 Gw  
book-keeping transaction 帐面交易 ?Bno?\  
boom year 经济高度增长年；景气年份 nZ0- Kb
 
booming market 旺市；好市；景气市场 n>"0y^v  
boost 上扬 4 bw8^  
borrow 借入 l q~^&\_#  
borrowed fund 借入资金 AQw1,tGV  
borrowed stock 被借用证券 hQv~C4Wfrf  
borrower 借用人；借款人；借方 sB"Oi|#lk  
borrowing 借款；借贷；举债 YKlYo~fGN9  
borrowing and lending of stocks 借用及借出证券 V>>"nf, YO  
borrowing power 借贷权；借款能力 [Abq("9p\  
borrowing upon stock 以公债形式借取款项 .y\j .p  
bottom out 见底回升；停泻回升 tURjIt,I  
bottom price 最低价；底价 E3@G^Y  
bought and sold note 买卖单据
ycz6-kEp  
bought note 买货单 c|.~f+  
braking effect 抑制效果 dkVF  
branch 部；分行；支行 &Op_!]8`U  
branch registration certificate 分行登记证 }6*+>?  
branch registration fee 分行登记费