常用财务会计的名词术语

常用财务会计的名词术语acquisition收购；购置；取得acquisition cost购置成本acquisition expenses购置费用acquisition of 100% interest收购全部股权acquisition of control取得控制权acquisition of fixed assets购置固定资产acquisition of shell“买壳”acquisition price收购价act of God天灾acting partner执事合伙人active market买卖活跃的市场；交投畅旺的市场；旺市active partner积极参与的合伙人active trading交投活跃actual circulation实际流通actual cost实际成本actual expenditure实际开支；实际支出actual income实际入息；实际收入；实际收益actual market现货市场actual price现货价；实际价格actual profit实际利润actual quotation实盘；实际价位；实际报价actual year basis按实际年度计算actuals 实货actuarial investigation精算调查actuarial principle精算原则actuarial report精算师报告Actuarial Society of Hong Kong香港精算学会actuarial valuation精算师估值actuary 精算师ad referendum agreement暂定协议；有待覆核的协定ad valorem duty从价税；按值征税ad valorem duty system从价税制ad valorem fee从价费ad valorem tariff从价关税additional allowance额外免税额additional amount for unexpired risk未过期风险的额外款额additional assessable profit补加应评税利润additional assessment补加评税additional commitment额外承担additional commitment vote额外承担拨款additional dependent grandparent allowance供养祖父母或外祖父母额外免税额additional dependent parent allowance供养父母额外免税额additional provision额外拨款additional stamp duty附加印花税additional tax补加税罚款；补加税款Additional Tax Demand Note缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt被裁定破产adjudicated bankrupt裁定破产人adjudication fee裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy裁定破产；宣告破产adjudication of insolvency裁定无力偿还债务adjusted actual经调整的实数；调整后的实数adjusted current assets经调整的流动资产；调整后的流动资产adjusted figure经调整的数字；调整后的数额adjusted liabilities经调整的负债；调整后的负债adjusted loss经调整的亏损；调整后的亏损adjusted net admissible assets经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit经调整的利润；调整后的利润adjusted surplus经调整的盈余额；调整后的盈余额adjusted value经调整的价值；调整后的价值adjustment调整；修订；理算〔保险〕adjustment centre调剂中心adjustment lag调整过程的时间差距；调整时差adjustment mechanism调整机制adjustment of loss亏损调整adjustment process调整过程；调整程序adjustment range调整幅度administered exchange rate受管制汇率Administration Division [Hong Kong Monetary Authority]行政处〔香港金融管理局〕administration expenses行政费用administration fee手续费；行政费administration in bankruptcy破产管理administration order遗产管理令administrator管理人；遗产管理人administrator of the estate遗产管理人admission of debt债项承认书admission of proof接纳债权证明advance放贷款项；垫付款项；预支款项；预付款项advance account暂支帐目；预付款帐户advance compensation预付补偿金advance from shareholder股东垫款advance pending reimbursement预支以待日后付还advanced economy先进经济体系advancement预付；预付财产advances warrant垫款令advancing贷出adverse balance逆差adverse exchange逆汇advertisement addressed to shareholders在报章刊登的致股东通告advice for collection托收通知书advice of drawing提款通知书；汇票通知书advice of payment付款通知Advisory Committee [Securities and Futures Commission]谘询委员会〔证券及期货事务监察委员会〕Advisory Committee on Diversification经济多元化谘询委员会affidavit誓章；遗产申报誓章affidavit of no receipt述明无收款的誓章affiliate联号；联营公司；附属公司affiliated company附属公司；联号；联营公司affirmation [estate duty]非宗教式宣誓〔遗产税〕affordability负担能力African Development Bank [AfDB]非洲开发银行after-acquired property事后取得的财产after-hours dealing市后交易after-tax profit税后盈利；税后利润；税后溢利agency agreement代理协议agency expenses代理机构的开支agency fee代理费Agency Law《代理法》agent代理人；承销人agent of company公司代理人agent's fee代理人费；经纪费aggregate总计；总数；总体数字aggregate amount总款额；总额aggregate assets and liabilities总体资产与负债aggregate at constant price按固定价格计算的总体数字aggregate demand总需求aggregate gross position总持仓量aggregate limit总限额aggregate of salaries tax合计薪俸税aggregate performance总体表现；总体业绩aggregate supply总体供应aggregate surplus总盈余aggregate total整体总额aggregate value总值；合计价值aggregated basis合计基准aggregated net chargeable income合计应课税入息实额aggregation合并计算；合计；总和aggregation of incomes of husband and wife夫妇入息合并计算aggregation of property财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for thePromotion and Protection of Investment《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republicof Austria for the Promotion and Protection of Investment《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republicof France for the Promotion and Protection of Investment《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republicof Korea for the Promotion and Protection of Investment《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement授产协议agreement for assignment转让协议agreement for sale售卖协议；买卖协议agreement for sale and purchase买卖协议agreement for the payment of interest支付利息协议agreement for the repayment of money还款协议agreement of reinsurance再保险协议Agricultural Bank of China中国农业银行air passenger departure tax飞机乘客离境税Air Services Negotiations Unit [Economic Services Bureau]民航运输谈判组〔经济局〕airport tax机场税alcohol duty酒精税alienation让与；让渡；转让alimony生活费；赡养费All Ordinaries Index [AOI]所有普通股指数all risks全险；综合险All Sales Record for Stock Market《股票市场成交报告》Allied Capital Resources Limited新联财务有限公司all-items index [Consumer Price Index]总指数〔消费物价指数〕allocation letter拨款信件allocation of fund分配款项；预留款项allocation of profit利润分配；溢利分配allocation warrant拨款令allotment分配；配股allotment notice股份配售通知；配股通知allotment of shares股份分配allowable可获宽免；免税的allowable business loss可扣除的营业亏损allowable expenses可扣税的支出allowance免税额；津贴；备抵；准备金allowance for debts债项的免税额allowance for depreciation by wear and tear耗损折旧免税额allowance for funeral expenses殡殓费的免税额allowance for inflation为通货膨胀而预留的款项；通胀准备金allowance for repairs and outgoings修葺及支出方面的免税额allowance to debtor给债务人的津贴alteration of capital资本更改alternate trustee候补受托人amalgamation合并ambit [head or subhead of expenditure]涵盖范围〔开支总目或分目〕ambit of charges征税范围；收费范围amended valuation经修订的估值American Commodities Exchange美国商品交易所American Express Bank Limited美国运通银行American Stock Exchange美国证券交易所amortization摊销amount due from banks存放银行同业的款项amount due from banks abroad存放海外银行同业的款项amount due from holding companies控股公司欠款amount due from local banks存放本港银行同业的款项amount due to banks银行同业的存款amount due to banks abroad海外银行同业的存款amount due to holding companies控股公司存款amount due to local banks本港银行同业的存款amount due to outport banks外埠银行同业的存款amount for note issue发行纸币的款额amount of bond担保契据的款额amount of consideration代价款额amount of contribution供款数额amount of indebtedness负债款额amount of principal of the loan贷款本金额amount of rates chargeable应征差饷数额amount of share capital股本额amount of sums assured承保款额amount of variation变动幅度amount of vote拨款数额amount payable应付款额amount receivable应收款额Amsterdam Stock Exchange阿姆斯特丹证券交易所analysis 分析ancillary risk附属风险annual account周年帐目；周年帐目报表；年度决算；年结annual accounting date年结日期annual allowance每年免税额；年积金；年度津贴；年津annual balance年度余额annual disposable income每年可动用收入annual estimates周年预算annual fee年费annual general meeting周年大会annual growth rate年增率；每年增长率annual long-term supplement长期个案每年补助金annual pensionable emolument可供计算退休金的年薪annual report年报Annual Report on the Consumer Price Index《消费物价指数年报》annual return周年报表；周年申报表；每年报税表格Annual Return Rules《周年报表规则》annual review of consumer prices每年消费物价回顾annual roll-forward basis逐年延展方式annual salary年薪annual statement年度报表；年度决算表Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant年金受益人annuity年金annuity contract年金合约annuity on human life人寿年金antecedent debt先前的债项ante-dated cheque倒填日期支票anticipated expenditure预期开支anticipated net profit预期纯利anticipated revenue预期收入anti-inflation measure反通货膨胀措施anti-inflationary stance反通货膨胀立场apparent deficit表面赤字apparent financial solvency表面偿债能力apparent partner表面合伙人application for personal assessment个人入息课税申请书application of fund资金应用application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件appointed actuary委任精算师appointed auditor委任核数师；委任审计师appointed trustee委任的受托人appointer委任人apportioned pro rata按比例分摊apportionment分配；分摊Apportionment Act [United Kingdom]《分摊法令》〔英国〕apportionment formula分摊方程式apportionment of estate duty遗产税的分摊appraisal估价；评估appreciable growth可观增长appreciable impact显着影响appreciable increase可观增长appreciation增值；升值appreciation against other currencies相对其他货币升值appreciation of the exchange value of Hong Kong dollar港元汇值上升appreciation tax增值税appropriation拨款；拨用；拨付appropriation account拨款帐目Appropriation Bill拨款法案appropriation-in-aid system补助拨款办法approved assets核准资产approved basket stock认可一篮子证券approved budget核准预算approved charitable donation认可慈善捐款approved charitable institution认可慈善机构approved currency核准货币；认可货币approved estimates核准预算approved estimates of expenditure核准开支预算approved overseas insurer核准海外保险人approved overseas trust company核准海外信托公司approved pooled investment fund核准汇集投资基金approved provident fund scheme认可公积金计划approved provision核准拨款approved redeemable share核准可赎回股份approved regional stock认可地区性证券approved retirement scheme认可退休金计划approved subordinated loan核准附属贷款arbitrage套戥；套汇；套利arbitrageur套戥者；套汇者arbitrary amount临时款项arrangement措施；安排；协定arrears欠款arrears of pay欠付薪酬arrears of revenue逾期未收税款；逾期未收的帐项articles of association组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong) Limited旭日财务（香港）有限公司ascertainment of profit确定利润"Asia Clear"“亚洲结算系统”Asia Commercial Bank Ltd.亚洲商业银行有限公司Asian Development Bank [ADB]亚洲开发银行〔亚银〕Asian Development Fund [ADF]亚洲发展基金Asian dollar bond亚洲美元债券Asian dollar market亚洲美元市场Asian dollar rate亚洲美元利率Asian Securities Analysts Council [ASAC]亚洲证券分析员公会Asia-Pacific Economic Co-operation [APEC]亚太区经济合作组织〔亚太经合组织〕asked price沽盘；喊价；索价；卖方报价assessable income应评税入息assessable loss应评税亏损assessable profit应评税利润assessable value应评税值assessed profit估定利润assessed value经评估价值assessment评税；评定；估价；评税单assessment number评税编号；估价编号assessment of additional tax补加税评税assessment of performance业绩评估；实绩评价Assessor评税主任asset price bubbles资产价格泡沫asset-backed securities具资产保证的证券assets accretion资产增值assets and liabilities资产与负债assets betterment statement资产递增表；资产改进表assets lending实物放款；有抵押贷款assets of the company passing on the death死者去世时转移的公司资产assets pledged as security for liabilities用作负债抵押的资产assets portfolio资产投资组合assets price资产价格assets quality资产质素assets realization资产变现assets refinancing arrangement资产再集资安排assets securitization资产证券化assets situated outside Hong Kong在香港以外地方的资产assets stripping削减资产；拆卖资产assets value资产值assignee承让人assignment转让；转让书；转让契assignment of interest权益转让assignment of letters patent and trade mark专利证书及商标转让assignment of property物业转让；物业转让书assignment right转让权assignor转让人associate有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V.阿姆斯特丹联合结算所有限公司associate member附属会员associated body corporate相联法人团体associated company相联公司；联属公司associated corporation相联法团Association of Chartered Certified Accountants [ACCA] [United Kingdom]公认会计师公会〔英国〕Association of Futures Exchange Brokers香港期货经纪协会Association of South-East Asian Nations [ASEAN]东南亚国家联盟〔东盟〕association of underwriters承保人组织assumption of control接管assurance 担保；保险；转易；转易书assurance of interest权益的转易at 19XX price按一九ＸＸ年价格计算at a discount按赔价计算；按贴水价格计算；打折扣at a premium按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price按固定市价计算at constant price按固定价格计算at cost按成本计算at current market price按当时市价计算；按现时市价计算at current price按当时价格计算；按现时价格计算at factor cost按要素成本计算；按生产要素成本计算at money-of-the-day price按付款当日价格计算at or better按指定或较佳价位〔买卖指令〕at par按面值计算；平价at sight见票即付at the close按收市盘at the opening按开市盘attestation见证；见证条款at-the-money option平价期权attorney受权人；受托代表人attornment新拥有人承认书attributable profit可归属利润attributable share value可归属股份价值Auckland Stock Exchange奥克兰证券交易所auction拍卖auctioneer拍卖商audit审计；核数Audit Commission审计署Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review帐目审查Audit Sub-committee [Exchange Fund Advisory Committee]审核小组〔外汇基金谘询委员会〕audited account审计帐目；经审计的帐目audited annual account经审计的周年帐目audited balance sheet经审计的资产负债表auditor核数师；核数主任；审计师auditor's certificate核数师证明书；审计师证明书auditor's report核数师报告；审计师报告Aussie bond澳元债券austerity budget紧缩预算Australia & New Zealand Banking Group Limited澳洲纽西兰银行集团有限公司Australia All Ordinaries Index澳洲所有普通股票指数Australian Dollar [AUD]澳元Australian Options Market澳大利亚期权市场Australian Securities Commission澳洲证券事务监察委员会Australian Society of Certified Practising Accountants澳洲执业会计师公会Australian Stock Exchange澳大利亚证券交易所Austrian Schilling [ATS]奥地利先令authentication认证；鉴证authority to purchase委托购买证；委购书authorization认可；核准；授权；授权书authorization by direction指示授权authorization by instruction指令授权authorization by warrant令状授权authorization of unit trust单位信托的认可authorized agent指定代理人authorized capital法定资本authorized clerk出市员authorized dealer认可交易商authorized financial institution认可财务机构authorized fund认可基金authorized fund house获授权的基金公司；认可基金公司authorized institution认可机构authorized institution incorporated in Hong Kong在香港成立为法团的认可机构authorized institution incorporated outside Hong Kong在香港以外成立为法团的认可机构authorized insurer获授权保险人；获认可承保人authorized investment特准投资项目authorized person获授权人authorized representative获授权代表authorized share capital法定股本automated quotation system自动报价系统Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]自动交易系统〔香港期货交易所有限公司〕automatic adjustment mechanism自动调整机制automatic adjustment system自动调整系统Automatic Clearing House自动票据交换所automatic exchange rates accumulation system自动化汇率累集系统Automatic Order Matching and Execution System [AMS]自动对盘及成交系统〔自动对盘系统〕automatic teller machine [ATM]自动柜员机autopay 自动转帐available assets可用资产available fiscal reserve现存财政储备available profit可用利润Avco Financial Services (Asia) Limited富高财务（亚洲）有限公司average平均；平均数；海损average basic salary平均基本薪金average consumer expenditure平均消费开支；一般消费开支average cost平均成本average cost of land production增辟土地平均成本average daily turnover平均每日成交额average daily wage rate平均每日工资率average expenditure pattern平均开支模式average growth rate平均增长率average net fixed assets固定资产平均净值average of relatives相对价格平均数average price平均价格average propensity to consume平均消费倾向；一般消费倾向average propensity to save平均储蓄倾向；一般储蓄倾向average rate平均率average revenue平均收入；平均收益average stock平均库存；平均存货average yearly rent平均年租avoidance of double taxation避免双重课税avoidance of tax避税B:B shareＢ股；乙类股份BA Asia Limited美银亚洲有限公司BA Finance (Hong Kong) Limited美银财务（香港）有限公司back duty补缴税款back tax补缴税款backdoor listing“借壳”上市；“买壳”上市back-to-back credit对开信贷back-to-back loan对销贷款backwardation交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt坏帐bad debt provision坏帐准备bad year歉年bailee受寄人Bailiff执达主任Bailiff Office执达主任办事处bailment委托保管balance差额；余额；结余balance brought down余额承上balance brought forward〔上年度〕结转；余额承前balance carried down余额转下balance carried forward〔本年度〕结转；余额移后balance of international indebtedness国际借贷差额；国际借贷平衡表balance of international payments国际收支差额；国际收支平衡表balance of payments国际收支差额；国际收支平衡表Balance of Payments Manual [International Monetary Fund]《国际收支手册》〔国际货币基金组织〕balance of proceeds收入余数balance of trade贸易差额balance sheet资产负债表balance sheet date结算日balance with other banks存放银行同业的结余balanced budget平衡预算balancing allowance结余免税额balancing charge结余课税Bali International Finance Limited百达利财务有限公司Banca Commerciale Italiana S.p.A.意大利商业银行Banca Nazionale del Lavoro S.p.A.意大利国家劳工银行 S.p.A.Banco di Napoli S.p.A.意大利拿玻里银行 S.p.A.Bangkok Bank Public Company Limited盘谷银行bank acceptance银行承兑汇票bank account银行帐户bank account holder银行帐户持有人bank balance银行结余bank book银行存摺bank cashier order银行本票bank code银行暗码bank draft银行汇票Bank Examiner银行审查主任Bank for International Settlements国际结算银行bank guarantee银行担保bank lending银行贷款bank liquidity银行流动资金bank loan银行贷款Bank Melli Iran伊朗国家银行bank note银行纸币；钞票bank note handling fee处理纸币的手续费bank note lawfully issued合法发行的银行纸币bank note payable to bearer on demand凭票要求付款予持票人的纸币bank note transaction货币交易bank notes rate现钞汇率Bank of America (Asia) Limited美国（亚洲）银行有限公司Bank of America NT & SA美国银行Bank of Ayudhya Public Company Limited大城银行Bank of China中国银行Bank of China Group中银集团Bank of Communications交通银行Bank of East Asia, Limited东亚银行有限公司Bank of England英伦银行Bank of Fukuoka Ltd.冈银行Bank of India印度银行Bank of Montreal加拿大满地可银行Bank of Nova Scotia加拿大丰业银行Bank of Scotland苏格兰银行Bank of Taiwan台湾银行Bank of Tokyo-Mitsubishi, Ltd.东京三菱银行bank rate银行利率；银行贴现率；银行牌价bank service charges银行手续费；银行服务费bank statement银行结单Bank, The [magazine]《银行家杂志》bank trading day银行营业日banker银行家；银行业者；银行banker's acceptance银行承兑汇票banker's authority银行权能banker's book银行簿册bankers' clearing house银行票据交换所；银行票据结算所banker's draft银行本票；银行汇票banker's order银行付款委托书；银行本票banker's record银行记录Bankers Trust Company美国信孚银行banker's undertaking银行承诺Banking Advisory Committee银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau]银行及金融组〔财经事务局〕banking business银行业务Banking (Code of Conduct) Guidelines 1986, The《一九八六年银行业（行为守则）指引》Banking Development Division [Hong Kong Monetary Authority]银行业拓展处〔香港金融管理局〕banking facility银行融资；银行服务banking licence银行牌照Banking Policy Department [Hong Kong Monetary Authority]银行政策部〔香港金融管理局〕Banking Policy Division [Hong Kong Monetary Authority]银行政策处〔香港金融管理局〕Banking Supervision Department [Hong Kong Monetary Authority]银行监理部〔香港金融管理局〕Banking Supervision Division [Hong Kong Monetary Authority]银行监理处〔香港金融管理局〕Banking Supervision Review Committee银行监管检讨委员会banking supervisory authority银行监管当局banking system银行体系bank-related broker与银行有关的经纪bankrupt破产；破产人bankruptcy court破产法庭Bankruptcy Estates Account破产人产业帐户bankruptcy notice破产通知书bankruptcy order破产令bankruptcy petition破产呈请书bankruptcy proceeding破产法律程序bank's buying rate银行买价bank's selling rate银行卖价Banque Nationale de Paris法国国家巴黎银行Banque Worms法安银行Barclays Bank plc柏克莱国际银行bargain hunting趁低吸纳；在低价位购入Barings crisis霸菱危机base 基数；基值；基准；基础base cost基准费用base date基准日期；基日base index基本指数base of valuation估值基准base period基期；评税基期base rate基本利率；基本汇率base year基准年；基年baseline 基线baseline expenditure基线开支baseline-plus forecast基线开支及额外开支预测base-weighted Laspeyres index基本加权的拉斯佩尔指数base-year average price基年平均价格basic allowance基本免税额basic personal allowance基本个人免税额basic salary基本薪金；底薪basic value基本值basic wage基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment评税标准；评税根据basis of consolidation帐项综合算法basis of valuation of property财产估价准则Basle Agreement《巴塞尔协议》Basle Capital Accord《巴塞尔资本协定》Basle capital adequacy requirement巴塞尔资产充足要求Basle Committee巴塞尔委员会Basle Committee on Banking Supervision巴塞尔银行监管委员会Basle Committee's 3-times multiplier model巴塞尔委员会的三倍乘数模式Basle Concordat《巴塞尔协定》Basle Payments Committee巴塞尔支付委员会Basle standardized approach巴塞尔标准计算方法Bauhinia design coin洋紫荆硬币Bayerische Landesbank Girozentrale巴伐利亚州银行BCA Finance Limited中亚财务有限公司BCOM Finance (Hong Kong) Limited交通财务有限公司BDNI Finance Limited印尼商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond熊债券bear market熊市；跌市；淡市；空头市场bear position空仓bearer 持票人bearer bill不记名汇票bearer bond不记名债券bearer certificate不记名票据bearer cheque不记名支票；来人支票bearer instrument不记名文书bearer securities不记名证券behaviour走势；表现；行为Belgian Franc [BEF]比利时法郎below-the-line account线下帐目benchmark基准benchmark database基准数据库benchmark entry point基准起薪点benchmark estimate基准估计数字benchmark revision基准数字修订benchmark survey基准统计benchmark yield curve基准收益率曲线beneficial holding实益股份；实益持股量beneficial interest实益权益beneficial interest in property财产的实益权益beneficial interest in shareholding所持实益股份beneficial owner实益拥有人beneficial ownership实益拥有权beneficial shareholding实益股份beneficially interested享有实质权益beneficially owned实益拥有beneficially owned share实益股份beneficiary受益人；受惠人；受款人；受惠国beneficiary under a trust信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract合约利益Bergen Bank卑尔根银行best lending rate最优惠贷款利率Best Practice Guide《最佳执行指引》Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》bet投注beta coefficient贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax博彩及彩票税betterment不动产增值；修缮经费betterment income资产增值收入betterment profit以资产增值方法计算的利润额betting duty博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price买价；投标价格；收购价bid rate买价；投标价；拆入息率bidder竞投人BII Finance Company Limited印尼国际财务有限公司bilateral agreement双边协议；双边协定bilateral meeting双边会议bilateral netting agreement双边净额结算协议bilateral repurchase agreement双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance票据承兑bill broker票据经纪bill discounting company票据贴现公司bill for clearing交换票据；结算票据bill in a set汇票联票bill of exchange汇票bill of lading [B/L]提单bill of sale [B/S]卖据；动产抵押据bill payable after sight见票后付款汇票bill payable on demand凭票要求付款的汇票bill purchased出口押汇；买入票据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budget guideline财政预算案准则；财政预算案指引budget guideline ratio财政预算案准则比率budget proposal财政预算案建议budget revenue财政预算案收入budget revenue measure财政预算案税收措施；财政预算案收入措施Budget Speech《财政预算案演词》budget strategy财政预算策略budget surplus财政预算盈余budgetary and cost control预算与成本管制budgetary criterion开支预算准则budgetary deficit财政预算赤字budgetary guideline财政预算指引budgetary implication财政预算的影响budgetary innovation财政预算新措施budgetary management财政预算管理budgetary policy财政预算政策budgetary position财政预算状况budgetary strategy财政预算策略budgetary system财政预算制度budgeted cost预算成本budgeted for surplus预算盈余building cost index建造成本指数built-in control of the money supply货币供应的内在调节功能built-in stabilizer内在稳定因素；内在稳定措施bulk buying大宗采购；大批购买bulk transfer大额股票转名bull 看好股市者；“好友”；买空投机者bull bond牛债券bull market牛市；升市；旺市；多头市场bull position长仓bullion broker金银经纪bullion market金银市场Bundesaufsichtsamt fur den Wertpapierhandel德国联邦证券监管办事处buoy up上升buoyant活跃；蓬勃；坚挺；保持高价〔股票〕buoyant market市况活跃bursary 助学金；补助金business商业；业务business address营业地址business association业务协会business bank account银行营业户口business concession特许经营权business cycle商业周期；经济周期；商业循环business day营业日；交易日business expenses营业开支；营业费用business for profit牟利业务business hour营业时间business income营业收入Business Manager [Companies Registry]业务经理〔公司注册处〕business of exchange currencies货币兑换业务business of taking deposits接受存款业务business plan业务计划business record业务记录business recovery业务重整business registration application form商业登记申请表business registration certificate商业登记证business registration fee商业登记费business registration inspector商业登记督察business registration number商业登记号码Business Registration Office [Inland Revenue Department]商业登记署〔税务局〕Business Registration Officer商业登记主任business sector商界business sentiment营商意欲business taxation商业课税business turnover营业额business undertaking商业经营business-friendly方便商界；有利营商；利于商界运作buy 买入buy low and sell high低价买入而高价卖出buy order买盘buyer's market买家市场buyer's price买价；买方出价buy-in 补进；补仓buying rate买入价；买入汇率C:calendar year figure历年数字call 催缴通知；认购期权call deposit通知存款；活期存款call loan短期同业拆借；通知贷款call margin补仓；追加保证金call market短期同业拆放市场call money短期同业拆借；活期贷款call option认购期权；看涨期权call price赎回价格；提前赎回价call warrant认购认股权证；回购认股权证callable share可收回股份；可兑付股份called up share capital已催缴股本Canadian Dollar [CAD]加拿大元Canadian Eastern Finance Limited加拿大怡东财务有限公司Canadian Imperial Bank of Commerce加拿大帝国商业银行cancellation price取消费cap 上限capital资本；资金Capital Accord《资本协定》capital account资本帐；非经常帐capital account commitment balance资本帐承担额结余Capital Adequacy Directive [CAD]《资本充足指引》capital adequacy ratio [CAR]资本充足比率capital allowance资本免税额capital alteration资本变更capital and liabilities ratio资本负债比率capital and liquidity requirement资本与流动资金的规定capital appreciation资本增值Capital, Asset Quality, Management, Earnings and Liquidity Rating System[CAMEL Rating System]资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL 评级制度〕capital assets资本资产capital at risk风险资本capital base资本基础；资金基础capital charges资本支出；资本费用capital commitment资本承担capital contribution certificate出资证明书capital convergence划一资本充足比率capital cost资本成本；建设成本；建设费用capital cover资本保证capital deficit资本亏绌；资本赤字capital divided into shares资本分成股份capital element资本因素；资本部分capital equipment资本设备capital expenditure资本开支；非经常开支capital expenses资本费用capital financing筹集资本；以非经常收入支付非经常开支的结算capital flow资金流量capital formation资本形成；集资capital formation figure资本组合数字capital fund资本基金capital gain资本增益；资本增值capital gains tax资本增值税capital goods资本财货；资本货物capital grant非经常补助金；非经常拨款；建设补助金capital grant cycle建设补助金周期capital injection注入资本；注资。