【正文】 nce (Hong Kong) Limited 交通財務(wù)有限公司 BDNI Finance Limited 印尼商業(yè)財務(wù)有限公司 bear 看淡股市者 ； 淡友 ；拋空投機者 bear bond 熊債券 bear market 熊市；跌市；淡市；空頭市場 bear position 空倉 bearer 持票人 bearer bill 不記名匯票 bearer bond 不記名債券 bearer certificate 不記名票據(jù) bearer cheque 不記名支票；來人支票 bearer instrument 不記名文書 bearer securities 不記名證券 behaviour 走勢；表現(xiàn)；行為 Belgian Franc [BEF] 比利時法郎 belowtheline account 線下帳目 benchmark 基準(zhǔn) benchmark database 基準(zhǔn)數(shù)據(jù)庫 benchmark entry point 基準(zhǔn)起薪點 benchmark estimate 基準(zhǔn)估計數(shù)字 benchmark revision 基準(zhǔn)數(shù)字修訂 benchmark survey 基準(zhǔn)統(tǒng)計 benchmark yield curve 基準(zhǔn)收益率曲線 beneficial holding 實益股份；實益持股量 beneficial interest 實益權(quán)益 beneficial interest in property 財產(chǎn)的實益權(quán)益 beneficial interest in shareholding 所持實益股份 beneficial owner 實益擁有人 beneficial ownership 實益擁有權(quán) beneficial shareholding 實益股份 beneficially interested 享有實質(zhì)權(quán)益 beneficially owned 實益擁有 beneficially owned share 實益股份 beneficiary 受益人；受惠人；受款人；受惠國 beneficiary under a trust 信托受益人 benefit 利益；福利；津貼；保險賠償費 benefit of contract 合約利益 Bergen Bank 卑爾根銀行 best lending rate 最優(yōu)惠貸款利率 Best Practice Guide 《最佳執(zhí)行指引》 Best Practice Guide on Financial Disclosure by Authorized Institutions 《認可機構(gòu)披露財務(wù)資料的最佳執(zhí)行指引》 bet 投注 beta coefficient 貝他系數(shù)； 啤打 系數(shù)；投資風(fēng)險與股市風(fēng)險系數(shù) bets and sweeps tax 博彩及彩票稅 betterment 不動產(chǎn)增值；修繕經(jīng)費 betterment ine 資產(chǎn)增值收入 betterment profit 以資產(chǎn)增值方法計算的利潤額 betting duty 博彩稅 bid 叫價；出價；投標(biāo)；提出撥款申請；買盤 bid price 買價；投標(biāo)價格；收購價 bid rate 買價；投標(biāo)價；拆入息率 bidder 競投人 BII Finance Company Limited 印尼國際財務(wù)有限公司 bilateral agreement 雙邊協(xié)議；雙邊協(xié)定 bilateral meeting 雙邊會議 bilateral ting agreement 雙邊凈額結(jié)算協(xié)議 bilateral repurchase agreement 雙邊回購協(xié)議 bill 票據(jù)；帳單；匯票；條例草案 bill acceptance 票據(jù)承兌 bill broker 票據(jù)經(jīng)紀(jì) bill discounting pany 票據(jù)貼現(xiàn)公司 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；綜合保險；統(tǒng)保 blanket policy 總括保險單；統(tǒng)保單 block 交易單位〔證券〕；大宗股票；集團 block allocation 整體撥款；整筆撥款 block capital grant 整筆非經(jīng)常補助金 block discount policy 折扣統(tǒng)保單 block grant 整筆 補助金 block grant system 整筆補助金制度 block offer [securities] 整批發(fā)售〔證券〕 block vote 整體撥款 blue chip 藍籌股；優(yōu)質(zhì)股票 board lot 交易單位；上牌單位； 一手 Board of Governors of the International Moary Fund 國際貨幣基金組織理事會 Board of Governors of the World Bank 世界銀行理事會 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 Board of Review [inland revenue] 稅務(wù)上訴委員會 Board of Trade Clearing Corporation [Chicago] 交易所結(jié)算公司〔芝加哥〕 Board of Treasury 庫務(wù)管理委員會 board trading 上板式買賣 BOCI Capital Limited 中銀國際融資有限公司 body corporate 法團；法人團體 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 無主財物 。s buying rate 銀行買價 bank39。s draft 銀行本票；銀行匯票 banker39。s acceptance 銀行承兌匯票 banker39。s certificate 核數(shù)師證明書；審計師證明書 auditor39。A share Ａ股；甲類股份 abatement of tax 減稅；減扣免稅額 ABN AMRO Bank . 荷蘭銀行 abovetheline expenditure 線上項目支出；經(jīng)常預(yù)算支出 abovetheline receipt 線上項目收入；經(jīng)常預(yù)算收入 ABSA Asia Limited 南非聯(lián)合亞洲有限公司 absolute change 絕對數(shù)值變更 absolute expenditure 實際開支 absolute guideline figure 絕對準(zhǔn)則數(shù)字 absolute interest 絕對權(quán)益 absolute order of discharge 絕對破產(chǎn)解除令 absolute profit margin 絕對利潤幅度 absolute value 實值；絕對值 absolutely vested interest 絕對既得權(quán)益 absorbed cost 已吸收成本；已分攤成本 absorption 吸收；分攤；合并 absorption rate 吸收率；攤配率；分攤率 ACB Finance Limited 亞洲商業(yè)財務(wù)有限公司 acceptable form of reciprocity 合理的互惠條件 acceptable rate 適當(dāng)利率；適當(dāng)匯率 acceptance agreement 承兌協(xié)議 acceptance for honour 參加承兌 acceptor 承兌人；接受人；受票人 acceptor for honour 參加承兌人 accident insurance 意外保險 Accident Insurance Association of Hong Kong 香港意外保險公會 accident insurance scheme 意外保險計劃 accident year basis 意外年度基準(zhǔn) acmodation 通融；貸款 acmodation bill 通融票據(jù)；空頭票據(jù) acmodation party 匯票代發(fā)人 account balance 帳戶 余額；帳戶結(jié)余 account book 帳簿 account collected in advance 預(yù)收款項 account current book 往來帳簿 account of afteracquired property 事后取得的財產(chǎn)報告 account of defaulter 拖欠帳目 account payable 應(yīng)付帳款 account payee only [A/C payee only] 只可轉(zhuǎn)帳；存入收款人帳戶 account receivable 應(yīng)收帳款 account receivable report 應(yīng)收帳款報表 account statement 結(jié)單；帳單；會計財務(wù)報表 account title 帳戶名稱；會計科目 accountant39。s fee 代理人費；經(jīng)紀(jì)費 aggregate 總計；總數(shù)；總體數(shù)字 aggregate amount 總款額；總額 aggregate assets and liabilities 總體資產(chǎn)與負債 aggregate at constant price 按固定價格計算的總體數(shù)字 aggregate demand 總需求 aggregate gross position 總持倉量 aggregate limit 總限額 aggregate of salaries tax 合計薪俸稅 aggregate performance 總體表現(xiàn)；總體業(yè)績 aggregate supply 總體供應(yīng) aggregate surplus 總盈余 aggregate total 整體總額 aggregate value 總值；合計價值 aggregated basis 合計基準(zhǔn) aggregated chargeable ine 合計應(yīng)課稅入息實額 aggregation 合并計算；合計；總和 aggregation of ines of husband and wife 夫婦入息合并計算 aggregation of property 財產(chǎn)的總和 agio 差價；貼水 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府 和日本政府