【正文】 ccount statement 結(jié)單；帳單；會計(jì)財(cái)務(wù)報(bào)表account title 帳戶名稱；會計(jì)科目accountant39。s certificate 核數(shù)師證明書；審計(jì)師證明書auditor39。s acceptance 銀行承兌匯票banker39。s draft 銀行本票；銀行匯票banker39。s buying rate 銀行買價(jià)bank39。 Fidelity Insurance Scheme [BFI Scheme] 經(jīng)紀(jì)忠誠保險(xiǎn)計(jì)劃〔忠誠保險(xiǎn)計(jì)劃〕broker39。s price 買價(jià)；買方出價(jià)buyin 補(bǔ)進(jìn)；補(bǔ)倉buying rate 買入價(jià)；買入?yún)R率C:calendar year figure 歷年數(shù)字call 催繳通知；認(rèn)購期權(quán)call deposit 通知存款；活期存款call loan 短期同業(yè)拆借；通知貸款call margin 補(bǔ)倉；追加保證金call market 短期同業(yè)拆放市場call money 短期同業(yè)拆借；活期貸款call option 認(rèn)購期權(quán)；看漲期權(quán)call price 贖回價(jià)格；提前贖回價(jià)call warrant 認(rèn)購認(rèn)股權(quán)證；回購認(rèn)股權(quán)證callable share 可收回股份；可兌付股份called up share capital 已催繳股本Canadian Dollar [CAD] 加拿大元Canadian Eastern Finance Limited 加拿大怡東財(cái)務(wù)有限公司Canadian Imperial Bank of Commerce 加拿大帝國商業(yè)銀行cancellation price 取消費(fèi)cap 上限capital 資本；資金Capital Accord 《資本協(xié)定》capital account 資本帳；非經(jīng)常帳capital account mitment balance 資本帳承擔(dān)額結(jié)余Capital Adequacy Directive [CAD] 《資本充足指引》capital adequacy ratio [CAR] 資本充足比率capital allowance 資本免稅額capital alteration 資本變更c(diǎn)apital and liabilities ratio 資本負(fù)債比率capital and liquidity requirement 資本與流動資金的規(guī)定capital appreciation 資本增值Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 資本、資產(chǎn)質(zhì)素、管理、盈利及流動資金評級制度〔CAMEL評級制度〕capital assets 資本資產(chǎn)capital at risk 風(fēng)險(xiǎn)資本capital base 資本基礎(chǔ)；資金基礎(chǔ)capital charges 資本支出；資本費(fèi)用capital mitment 資本承擔(dān)capital contribution certificate 出資證明書capital convergence 劃一資本充足比率capital cost 資本成本；建設(shè)成本；建設(shè)費(fèi)用capital cover 資本保證capital deficit 資本虧絀；資本赤字capital divided into shares 資本分成股份capital element 資本因素；資本部分capital equipment 資本設(shè)備capital expenditure 資本開支；非經(jīng)常開支capit。s representative 經(jīng)紀(jì)代表brought to credit 入帳Brussels Stock Exchange 布魯塞爾證券交易所Brussels Tariff Nomenclature [BTN] 《布魯塞爾稅則分類目錄》bucketing “對敲”；利用顧客資金買空賣空bucketing offence “對敲”罪行budget 財(cái)政預(yù)算案；預(yù)算budget booklet 預(yù)算案小冊Budget Committee [Securities and Futures Commission] 財(cái)政預(yù)算委員會〔證券及期貨事務(wù)監(jiān)察委員會〕Budget Concluding Speech 《財(cái)政預(yù)算案總結(jié)演詞》budget cycle 財(cái)政預(yù)算案編制周期Budget Day 財(cái)政預(yù)算案發(fā)表日budget debate 財(cái)政預(yù)算案辯論budget deficit 財(cái)政預(yù)算赤字budget exercise 財(cái)政預(yù)算案編制工作budget guideline 財(cái)政預(yù)算案準(zhǔn)則；財(cái)政預(yù)算案指引budget guideline ratio 財(cái)政預(yù)算案準(zhǔn)則比率budget proposal 財(cái)政預(yù)算案建議budget revenue 財(cái)政預(yù)算案收入budget revenue measure 財(cái)政預(yù)算案稅收措施；財(cái)政預(yù)算案收入措施Budget Speech 《財(cái)政預(yù)算案演詞》budget strategy 財(cái)政預(yù)算策略budget surplus 財(cái)政預(yù)算盈余budgetary and cost control 預(yù)算與成本管制budgetary criterion 開支預(yù)算準(zhǔn)則budgetary deficit 財(cái)政預(yù)算赤字budgetary guideline 財(cái)政預(yù)算指引budgetary implication 財(cái)政預(yù)算的影響budgetary innovation 財(cái)政預(yù)算新措施budgetary management 財(cái)政預(yù)算管理budgetary policy 財(cái)政預(yù)算政策budgetary position 財(cái)政預(yù)算狀況budgetary strategy 財(cái)政預(yù)算策略budgetary system 財(cái)政預(yù)算制度budgeted cost 預(yù)算成本budgeted for surplus 預(yù)算盈余building cost index 建造成本指數(shù)builtin control of the money supply 貨幣供應(yīng)的內(nèi)在調(diào)節(jié)功能builtin stabilizer 內(nèi)在穩(wěn)定因素；內(nèi)在穩(wěn)定措施bulk buying 大宗采購；大批購買bulk transfer 大額股票轉(zhuǎn)名bull 看好股市者；“好友”；買空投機(jī)者bull bond 牛債券bull market 牛市；升市；旺市；多頭市場bull position 長倉bullion broker 金銀經(jīng)紀(jì)bullion market 金銀市場Bundesaufsichtsamt fur den Wertpapierhandel 德國聯(lián)邦證券監(jiān)管辦事處buoy up 上升buoyant 活躍；蓬勃；堅(jiān)挺；保持高價(jià)〔股票〕buoyant market 市況活躍bursary 助學(xué)金；補(bǔ)助金business 商業(yè)；業(yè)務(wù)business address 營業(yè)地址business association 業(yè)務(wù)協(xié)會business bank account 銀行營業(yè)戶口business concession 特許經(jīng)營權(quán)business cycle 商業(yè)周期；經(jīng)濟(jì)周期；商業(yè)循環(huán)business day 營業(yè)日；交易日business expenses 營業(yè)開支；營業(yè)費(fèi)用business for profit 牟利業(yè)務(wù)business hour 營業(yè)時(shí)間business ine 營業(yè)收入Business Manager [Companies Registry] 業(yè)務(wù)經(jīng)理〔公司注冊處〕business of exchange currencies 貨幣兌換業(yè)務(wù)business of taking deposits 接受存款業(yè)務(wù)business plan 業(yè)務(wù)計(jì)劃business record 業(yè)務(wù)記錄business recovery 業(yè)務(wù)重整business registration application form 商業(yè)登記申請表business registration certificate 商業(yè)登記證business registration fee 商業(yè)登記費(fèi)business registration inspector 商業(yè)登記督察business registration number 商業(yè)登記號碼Business Registration Office [Inland Revenue Department] 商業(yè)登記署〔稅務(wù)局〕Business Registration Officer 商業(yè)登記主任business sector 商界business sentiment 營商意欲business taxation 商業(yè)課稅business turnover 營業(yè)額business undertaking 商業(yè)經(jīng)營businessfriendly 方便商界；有利營商；利于商界運(yùn)作buy 買入buy low and sell high 低價(jià)買入而高價(jià)賣出buy order 買盤buyer39。s 3times multiplier model 巴塞爾委員會的三倍乘數(shù)模式Basle Concordat 《巴塞爾協(xié)定》Basle Payments Committee 巴塞爾支付委員會Basle standardized approach 巴塞爾標(biāo)準(zhǔn)計(jì)算方法Bauhinia design coin 洋紫荊硬幣Bayerische Landesbank Girozentrale 巴伐利亞州銀行BCA Finance Limited 中亞財(cái)務(wù)有限公司BCOM Finance (Hong Kong) Limited 交通財(cái)務(wù)有限公司BDNI Finance Limited 印度尼西亞商業(yè)財(cái)務(wù)有限公司bear 看淡股市者；“淡友”；拋空投機(jī)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(shí)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(diǎn)benchmark estimate 基準(zhǔn)估計(jì)數(shù)字benchmark revision 基準(zhǔn)數(shù)字修訂benchmark survey 基準(zhǔn)統(tǒng)計(jì)benchmark yield curve 基準(zhǔn)收益率曲線beneficial holding 實(shí)益股份；實(shí)益持股量beneficial interest 實(shí)益權(quán)益beneficial interest in property 財(cái)產(chǎn)的實(shí)益權(quán)益beneficial interest in shareholding 所持實(shí)益股份beneficial owner 實(shí)益擁有人beneficial ownership 實(shí)益擁有權(quán)beneficial shareholding 實(shí)益股份beneficially interested 享有實(shí)質(zhì)權(quán)益beneficially owned 實(shí)益擁有beneficially owned share 實(shí)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(xiǎn)賠償費(fèi)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(rèn)可機(jī)構(gòu)披露財(cái)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(xiǎn)與股市風(fēng)險(xiǎn)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(fèi)betterment ine 資產(chǎn)增值收入betterment profit 以資產(chǎn)增值方法計(jì)算的利潤額betting duty 博彩稅bid 叫價(jià)；出價(jià)；投標(biāo)；提出撥款申請；買盤bid price 買價(jià)；投標(biāo)價(jià)格；收購價(jià)bid rate 買價(jià)；投標(biāo)價(jià)；拆入息率bidder 競投人BII Finance Company Limited 印度尼西亞國際財(cái)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 netting 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