[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 U)z1RHP|z  
bill in a set 汇票联票 ]0{,P !  
bill of exchange 汇票 Z(J 1A x  
bill of lading [B/L] 提单 Exat_ L'
?  
bill of sale [B/S] 卖据；动产抵押据 \`8F.oZ^)  
bill payable after sight 见票后付款汇票 q"-Vh,8h  
bill payable on demand 凭票要求付款的汇票 J.0&gP V  
bill purchased 出口押汇；买入票据 9  I&[6}  
bill receivable 应收票据 = @FT$GQ  
Bills of Exchange Law 《票据法》 B\`${O(  
blank endorsement 空白背书；不记名背书 E,4*a5Fi  
blanket insurance 总括保险；综合保险；统保 I."s&]FZ  
blanket policy 总括保险单；统保单 _ CzAv%  
block 交易单位〔证券〕；大宗股票；集团 M@0S*[O{"  
block allocation 整体拨款；整笔拨款 mrVN&.  
block capital grant 整笔非经常补助金 2J`LZS  
block discount policy 折扣统保单 uYd_5 nw  
block grant 整笔补助金 3V]psZS  
block grant system 整笔补助金制度 rhN"
#?  
block offer [securities] 整批发售〔证券〕 _G)x\K]N  
block vote 整体拨款 hiWs:Yq  
blue chip 蓝筹股；优质股票 %<h2^H\O  
board lot 交易单位；上牌单位；“一手” gOaK7A  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 fY|vq amA;  
Board of Governors of the World Bank 世界银行理事会 *mN8Qd  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 zXd#kw;  
Board of Inland Revenue 税务委员会 Qb:.WMj[q+  
Board of Review [inland revenue] 税务上诉委员会 mNX0BZ  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 n|PW^kOE/  
Board of Treasury 库务管理委员会 =e6!U5 f  
board trading 上板式买卖 U.|0y=  
BOCI Capital Limited 中银国际融资有限公司 g#5t8w  
body corporate 法团；法人团体 N/E=-&E8  
Bogor Declaration 《茂物宣言》 }5?|iUH|  
bogus transaction 虚假交易 %@;xbKj  
bona fide mortgage 真正抵押 ulk yP  
bona fide transaction 真正交易 h0VeXUM;.  
bona vacantia 无主财物 o:Tpd 0F  
bond 债券；担保契据；担保书；债权证明书 cP0(Q+i7  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 QwI HEmdM  
bond fund 债券基金 4ug4[  
bond rating 债券评级 ?j} Fxr  
bonded warehouse 保税仓 w1= f\  
bonus 花红；红利；奖金 9O:-q[K**  
bonus issue 红股发行 m9
Dg%\B  
bonus share 红股  VO*fC  
book 簿册；帐簿 V>Nw2u!!  
book and paper 簿册及文据 x2g=%K=  
book close date 截止过户日期 qp ]sVY  
book debt 帐面债项 P;e@<O  
book entry 帐面记录 CWnRRZ}r  
book loss 帐面亏损；帐面损失 ?:RWHe.P  
book of account 帐簿 S,C/l1s  
book profit 帐面利润 'Ub\8<HfJU  
book reserve 帐面储备 xllmF)]*Y  
book value 帐面价值 6Kd,(DI  
book-keeping transaction 帐面交易 Uql7s:!,U  
boom year 经济高度增长年；景气年份 hQDl&A  
booming market 旺市；好市；景气市场 hx@E,  
boost 上扬 p2m`pT  
borrow 借入 ]@sLX e k  
borrowed fund 借入资金 ~ G~:R  
borrowed stock 被借用证券 Qexv_:C  
borrower 借用人；借款人；借方 Y-*]6:{E  
borrowing 借款；借贷；举债 m pM,&7}  
borrowing and lending of stocks 借用及借出证券 L$f:D2Ei  
borrowing power 借贷权；借款能力 )`m/vYKWL  
borrowing upon stock 以公债形式借取款项 P/dT;YhL  
bottom out 见底回升；停泻回升 q.p
.y0  
bottom price 最低价；底价 [2zS@p  
bought and sold note 买卖单据 Eb\SK"8  
bought note 买货单 /I q6'oo  
braking effect 抑制效果 IQ9Rvnna  
branch 部；分行；支行 0 oHnam  
branch registration certificate 分行登记证 "H)D~K~*  
branch registration fee 分行登记费