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财务会计英语词汇B-3

bill receivable 应收票据

bills of exchange law 《票据法》

blank endorsement 空白背书;不记名背书

blanket insurance 总括保险;综合保险;统保

blanket policy 总括保险单;统保单

block 交易单位〔证券〕;大宗股票;集团

block allocation 整体拨款;整笔拨款

block capital grant 整笔非经常补助金

block discount policy 折扣统保单

block grant 整笔补助金

block grant system 整笔补助金制度

block offer [securities] 整批发售〔证券〕

block vote 整体拨款

blue chip 蓝筹股;优质股票

board lot 交易单位;上牌单位;"一手"

board of governors of the international monetary fund 国际货币基金组织理事会

board of governors of the world bank 世界银行理事会

board of hong kong futures exchange limited 香港期货交易所有限公司董事局

board of inland revenue 税务委员会

board of review [inland revenue] 税务上诉委员会

board of trade clearing corporation [chicago] 交易所结算公司〔芝加哥〕

board of treasury 库务管理委员会

board trading 上板式买卖

boci capital limited 中银国际融资有限公司

body corporate 法团;法人团体

bogor declaration 《茂物宣言》

bogus transaction 虚假交易

bona fide mortgage 真正抵押

bona fide transaction 真正交易

bona vacantia 无主财物

bond 债券;担保契据;担保书;债权证明书

bond denominated in hong kong dollars 以港元为本位的债券;港元债券

bond fund 债券基金

bond rating 债券评级

bonded warehouse 保税仓

bonus 花红;红利;奖金

bonus issue 红股发行

bonus share 红股

book 簿册;帐簿

book and paper 簿册及文据

book close date 截止过户日期

book debt 帐面债项

book entry 帐面记录

book loss 帐面亏损;帐面损失

book of account 帐簿

book profit 帐面利润

book reserve 帐面储备

book value 帐面价值

book-keeping transaction 帐面交易

boom year 经济高度增长年;景气年份

booming market 旺市;好市;景气市场

boost 上扬

borrow 借入

borrowed fund 借入资金

borrowed stock 被借用证券

borrower 借用人;借款人;借方

borrowing 借款;借贷;举债

borrowing and lending of stocks 借用及借出证券

borrowing power 借贷权;借款能力

borrowing upon stock 以公债形式借取款项

bottom out 见底回升;停泻回升

bottom price 最低价;底价

bought and sold note 买卖单据

bought note 买货单

braking effect 抑制效果

branch 部;分行;支行

branch registration certificate 分行登记证

branch registration fee 分行登记费

breach of trust 违反信托

break clause 终止条款;中断条款

breakdown 分成细目;明细表;分类细帐;分项数字

break-even 收支平衡;收支相抵;损益两平

break-even point 收支平衡点;损益平衡点

bretton woods agreement 《布雷顿森林协定》

bretton woods system 布雷顿森林制度

brief fee 诉讼费;承办费

broad definition of money supply 广义货币供应

broker 经纪

brokerage 经纪费;经纪佣金

brokerage charges 经纪费;经纪佣金

brokerage house 经纪行

brokers' fidelity insurance claims sub-committee [stock exchange of hong kong limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕

brokers' fidelity insurance scheme [bfi scheme] 经纪忠诚保险计划〔忠诚保险计划〕

broker's firm 经纪行

broker's representative 经纪代表

brought to credit 入帐

brussels stock exchange 布鲁塞尔证券交易所

brussels tariff nomenclature [btn] 《布鲁塞尔税则分类目录》

bucketing "对敲";利用顾客资金买空卖空

bucketing offence "对敲"罪行

budget 财政预算案;预算

budget booklet 预算案小册

budget committee [securities and futures commission] 财政预算委员会〔证券及期货事务监察委员会〕

budget concluding speech 《财政预算案总结演词》

budget cycle 财政预算案编制周期

budget day 财政预算案发表日

budget debate 财政预算案辩论

budget deficit 财政预算赤字

budget exercise 财政预算案编制工作