[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 b?iPQ$NyQ  
bill in a set 汇票联票 b,+KXx  
bill of exchange 汇票 Lm`-q(!7w  
bill of lading [B/L] 提单 }2RbX,0l9  
bill of sale [B/S] 卖据；动产抵押据 My
g;2.  
bill payable after sight 见票后付款汇票 Q) aZ0 Pt  
bill payable on demand 凭票要求付款的汇票 A. tGr(r  
bill purchased 出口押汇；买入票据 mCg^Y)Q  
bill receivable 应收票据 0H4|}+e  
Bills of Exchange Law 《票据法》 t~K[`=G\ex  
blank endorsement 空白背书；不记名背书 /"A=Yf  
blanket insurance 总括保险；综合保险；统保 YfT D  
blanket policy 总括保险单；统保单 v8 =#1YB;  
block 交易单位〔证券〕；大宗股票；集团 o*7NyiJ@z  
block allocation 整体拨款；整笔拨款 dg#Pb@7a  
block capital grant 整笔非经常补助金 NV/paoyx:*  
block discount policy 折扣统保单 r7_%t_O|IL  
block grant 整笔补助金 mUP!jTF  
block grant system 整笔补助金制度 qP; 1LAX  
block offer [securities] 整批发售〔证券〕 v07A3oj  
block vote 整体拨款 yZp/P%y  
blue chip 蓝筹股；优质股票 l(Hz9  
board lot 交易单位；上牌单位；“一手” f!YlYk5  
Board of Governors of the International Monetary Fund 国际货币基金组织理事会 = ) 3\B  
Board of Governors of the World Bank 世界银行理事会 fP4P'eI  
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 hVB(*WA^D  
Board of Inland Revenue 税务委员会 _qf~ hhi  
Board of Review [inland revenue] 税务上诉委员会 nPI$<yW7F  
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 1@'I eywg  
Board of Treasury 库务管理委员会 #Pd__NV"\  
board trading 上板式买卖 aizws[C  
BOCI Capital Limited 中银国际融资有限公司 G/3T0d+-  
body corporate 法团；法人团体 xqg4b{  
Bogor Declaration 《茂物宣言》 dB#c$1
 
bogus transaction 虚假交易 }8}`A\dgV  
bona fide mortgage 真正抵押 X0j>g^b8  
bona fide transaction 真正交易
(m!kg  
bona vacantia 无主财物 DS%]7,g]  
bond 债券；担保契据；担保书；债权证明书 x5\Du6 3  
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 xa]yq%  
bond fund 债券基金 @?]>4+Oa0  
bond rating 债券评级 7O|`\&RYR  
bonded warehouse 保税仓 v36Z*I6)5  
bonus 花红；红利；奖金 5-fASN.Lx  
bonus issue 红股发行 ipGxi[Vav  
bonus share 红股 vdUKIP =|_  
book 簿册；帐簿 5$:9nPAH  
book and paper 簿册及文据 (m Yi  
book close date 截止过户日期 g&w~eWpk  
book debt 帐面债项 H-e$~vEbP  
book entry 帐面记录 2o[ceEg  
book loss 帐面亏损；帐面损失 a"O;DYh  
book of account 帐簿 WY@g=W>+  
book profit 帐面利润 D{7^y>8_Y-  
book reserve 帐面储备 G{X7;j e  
book value 帐面价值 I<<1mEk  
book-keeping transaction 帐面交易 -:r<sv$  
boom year 经济高度增长年；景气年份 9L-jlAo<  
booming market 旺市；好市；景气市场 7
>r[.g  
boost 上扬 ~AaEa,LQ  
borrow 借入 0'A"]6  
borrowed fund 借入资金  <{ v %2  
borrowed stock 被借用证券 vY.VFEP/  
borrower 借用人；借款人；借方 e#}Fm;|d  
borrowing 借款；借贷；举债 {=d}04i)E"  
borrowing and lending of stocks 借用及借出证券 r~QE}00@^  
borrowing power 借贷权；借款能力 s"$K2k;J  
borrowing upon stock 以公债形式借取款项 *a|575e< z  
bottom out 见底回升；停泻回升  oVp/EQ  
bottom price 最低价；底价 U8>4ClJ4  
bought and sold note 买卖单据 -Mrt%1g  
bought note 买货单 *6u2c%^  
braking effect 抑制效果 #>G:6'r  
branch 部；分行；支行 s}UJv\*  
branch registration certificate 分行登记证 x{ `{j'  
branch registration fee 分行登记费