中大網(wǎng)校注冊(cè)會(huì)計(jì)師考試幫您備戰(zhàn)2013年注冊(cè)會(huì)計(jì)師考試，結(jié)合2013年注冊(cè)會(huì)計(jì)師考試大綱，特編輯整理了注冊(cè)會(huì)計(jì)師考試科目《財(cái)務(wù)成本管理》英語(yǔ)詞匯匯總，希望對(duì)您參加本次考試有所幫助!

 bill for clearing 交換票據(jù)；結(jié)算票據(jù)

bill in a set 匯票聯(lián)票

bill of exchange 匯票

bill of lading [B/L] 提單

bill of sale [B/S] 賣據(jù)；動(dòng)產(chǎn)抵押據(jù)

bill payable after sight 見票后付款匯票

bill payable on demand 憑票要求付款的匯票

bill purchased 出口押匯；買入票據(jù)

bill receivable 應(yīng)收票據(jù)

Bills of Exchange Law 《票據(jù)法》

blank endorsement 空白背書；不記名背書

blanket insurance 總括保險(xiǎn)；綜合保險(xiǎn)；統(tǒng)保

blanket policy 總括保險(xiǎn)單；統(tǒng)保單

block 交易單位〔證券〕；大宗股票；集團(tuán)

block allocation 整體撥款；整筆撥款

block capital grant 整筆非經(jīng)常補(bǔ)助金

block discount policy 折扣統(tǒng)保單

block grant 整筆補(bǔ)助金

block grant system 整筆補(bǔ)助金制度

block offer [securities] 整批發(fā)售〔證券〕

block vote 整體撥款

blue chip 藍(lán)籌股；優(yōu)質(zhì)股票

board lot 交易單位；上牌單位；“一手”

Board of Governors of the International Monetary Fund 國(guó)際貨幣基金組織理事會(huì)

Board of Governors of the World Bank 世界銀行理事會(huì)

Board of Hong Kong Futures Exchange Limited 香港期貨交易所有限公司董事局

Board of Inland Revenue 稅務(wù)委員會(huì)

Board of Review [inland revenue] 稅務(wù)上訴委員會(huì)

Board of Trade Clearing Corporation [Chicago] 交易所結(jié)算公司〔芝加哥〕

Board of Treasury 庫(kù)務(wù)管理委員會(huì)

board trading 上板式買賣

BOCI Capital Limited 中銀國(guó)際融資有限公司

body corporate 法團(tuán)；法人團(tuán)體

Bogor Declaration 《茂物宣言》

bogus transaction 虛假交易

bona fide mortgage 真正抵押

bona fide transaction 真正交易

bona vacantia 無(wú)主財(cái)物

bond 債券；擔(dān)保契據(jù)；擔(dān)保書；債權(quán)證明書

bond denominated in Hong Kong dollars 以港元為本位的債券；港元債券

bond fund 債券基金

bond rating 債券評(píng)級(jí)

bonded warehouse 保稅倉(cāng)

bonus 花紅；紅利；獎(jiǎng)金

bonus issue 紅股發(fā)行

bonus share 紅股

book 簿冊(cè)；帳簿

book and paper 簿冊(cè)及文據(jù)

book close date 截止過(guò)戶日期

book debt 帳面?zhèn)?xiàng)

book entry 帳面記錄

book loss 帳面虧損；帳面損失

book of account 帳簿

book profit 帳面利潤(rùn)

book reserve 帳面儲(chǔ)備

book value 帳面價(jià)值

book-keeping transaction 帳面交易

boom year 經(jīng)濟(jì)高度增長(zhǎng)年；景氣年份

booming market 旺市；好市；景氣市場(chǎng)

boost 上揚(yáng)

borrow 借入

borrowed fund 借入資金

borrowed stock 被借用證券

borrower 借用人；借款人；借方

borrowing 借款；借貸；舉債

borrowing and lending of stocks 借用及借出證券

borrowing power 借貸權(quán)；借款能力

borrowing upon stock 以公債形式借取款項(xiàng)

bottom out 見底回升；停瀉回升

bottom price 最低價(jià)；底價(jià)

bought and sold note 買賣單據(jù)

bought note 買貨單

braking effect 抑制效果

branch 部；分行；支行

branch registration certificate 分行登記證

branch registration fee 分行登記費(fèi)

更多關(guān)注：

2013注冊(cè)會(huì)計(jì)師考試財(cái)務(wù)英語(yǔ)匯總

注冊(cè)會(huì)計(jì)師考試試題 注冊(cè)會(huì)計(jì)師輔導(dǎo)資料  考試培訓(xùn) 報(bào)考指南

（責(zé)任編輯：中大編輯）

共2頁(yè),當(dāng)前第1頁(yè)  第一頁(yè)  前一頁(yè)  下一頁(yè)