[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 3T1P$E" m  
bill in a set 汇票联票 a%E8(ms37y  
bill of exchange 汇票 Pu..NPl+  
bill of lading [B/L] 提单 G?<pBMy  
bill of sale [B/S] 卖据；动产抵押据 )pS8{c)E  
bill payable after sight 见票后付款汇票 ")ED)&e  
bill payable on demand 凭票要求付款的汇票 u
f]Y^,2  
bill purchased 出口押汇；买入票据 i:d`{kJ|[  
bill receivable 应收票据 kon5+g9q  
Bills of Exchange Law 《票据法》 t!{x<9  
blank endorsement 空白背书；不记名背书 aM$=|
%9/  
blanket insurance 总括保险；综合保险；统保 /'4Q{8.a  
blanket policy 总括保险单；统保单 vL$|9|W(  
block 交易单位〔证券〕；大宗股票；集团 ,T$r9!WTM  
block allocation 整体拨款；整笔拨款 4\ FP  
block capital grant 整笔非经常补助金 :CTL)ad2  
block discount policy 折扣统保单 p![&8i@ym  
block grant 整笔补助金 A*F9\mjI5  
block grant system 整笔补助金制度 ?L\z}0#  
block offer [securities] 整批发售〔证券〕 q`^3ov^</  
block vote 整体拨款 Xhse~=qA  
blue chip 蓝筹股；优质股票 >jMH#TZaX  
board lot 交易单位；上牌单位；“一手” /PqUXF  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 BSKEh"f  
Board of Governors of the World Bank 世界银行理事会 )[jy[[K(  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 IY)5.E _  
Board of Inland Revenue 税务委员会 %K zbO0  
Board of Review [inland revenue] 税务上诉委员会 g\&2
s,  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 E0YU[([G  
Board of Treasury 库务管理委员会 E eB3 }  
board trading 上板式买卖 Cw#V`70a  
BOCI Capital Limited 中银国际融资有限公司 gI{ =0  
body corporate 法团；法人团体 ;Iq5|rzDn  
Bogor Declaration 《茂物宣言》 Dx3%KS  
bogus transaction 虚假交易 l3p3tT3+  
bona fide mortgage 真正抵押 &z >q#'X;.  
bona fide transaction 真正交易 ! =WcF5  
bona vacantia 无主财物 Ea]T>4  
bond 债券；担保契据；担保书；债权证明书 zQc"bcif5(  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 y]'CXCml)  
bond fund 债券基金 KO&:06V{  
bond rating 债券评级 U 5<@<j(@  
bonded warehouse 保税仓 Cs4hgb|  
bonus 花红；红利；奖金 X*O9JGh  
bonus issue 红股发行 Pm^lr!3p  
bonus share 红股 g$w6kz_[  
book 簿册；帐簿 X NE+(Bt  
book and paper 簿册及文据 PN &|8_  
book close date 截止过户日期 S+ebO/$>  
book debt 帐面债项 :l"dYfl  
book entry 帐面记录 O]{*( J/t  
book loss 帐面亏损；帐面损失 lFfXWNb  
book of account 帐簿 k[9A,N^lZB  
book profit 帐面利润 Qh-4vy=r  
book reserve 帐面储备 \_VmY!I5\  
book value 帐面价值 J3B.-XJ+n  
book-keeping transaction 帐面交易 CH;;V3  
boom year 经济高度增长年；景气年份 a$m_D!b~_  
booming market 旺市；好市；景气市场 _-%d9@x  
boost 上扬 dy:d=Z  
borrow 借入 0d4cE10  
borrowed fund 借入资金 qq;b~ 3kW  
borrowed stock 被借用证券 jBpVxv  
borrower 借用人；借款人；借方 h8=h >W-  
borrowing 借款；借贷；举债 d#\W hRE  
borrowing and lending of stocks 借用及借出证券 ETp'oh}?  
borrowing power 借贷权；借款能力 v!trsjb  
borrowing upon stock 以公债形式借取款项 -H\,2FO  
bottom out 见底回升；停泻回升 *Jt8
  
bottom price 最低价；底价 <HQ&-jx  
bought and sold note 买卖单据 FkB{ SCJ  
bought note 买货单 GwQn;gkF  
braking effect 抑制效果 V@Wcb$mgk  
branch 部；分行；支行 |C D}<r(N  
branch registration certificate 分行登记证 Dp^/gL=  
branch registration fee 分行登记费