【正文】 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(dòng)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(rùn)額betting duty 博彩稅bid 叫價(jià)；出價(jià)；投標(biāo)；提出撥款申請(qǐng)；買盤bid price 買價(jià)；投標(biāo)價(jià)格；收購(gòu)價(jià)bid rate 買價(jià)；投標(biāo)價(jià)；拆入息率bidder 競(jìng)投人BII Finance Company Limited 印尼國(guó)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(huì)議bilateral netting agreement 雙邊凈額結(jié)算協(xié)議bilateral repurchase agreement 雙邊回購(gòu)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(dòng)產(chǎn)抵押據(jù)bill payable after sight 見(jiàn)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bookkeeping 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(jiàn)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)breach of trust 違反信托break clause 終止條款；中斷條款breakdown 分成細(xì)目；明細(xì)表；分類細(xì)帳；分項(xiàng)數(shù)字breakeven 收支平衡；收支相抵；損益兩平breakeven point 收支平衡點(diǎn)；損益平衡點(diǎn)Bretton Woods Agreement 《布雷頓森林協(xié)定》Bretton Woods System 布雷頓森林制度brief fee 訴訟費(fèi)；承辦費(fèi)broad definition of money supply 廣義貨幣供應(yīng)broker 經(jīng)紀(jì)brokerage 經(jīng)紀(jì)費(fèi)；經(jīng)紀(jì)傭金brokerage charges 經(jīng)紀(jì)費(fèi)；經(jīng)紀(jì)傭金brokerage house 經(jīng)紀(jì)行Brokers39。s price 買價(jià)；買方出價(jià)buyin 補(bǔ)進(jìn)；補(bǔ)倉(cāng)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(gòu)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(cāng)；追加保證金call market 短期同業(yè)拆放市場(chǎng)call money 短期同業(yè)拆借；活期貸款call option 認(rèn)購(gòu)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(gòu)認(rèn)股權(quán)證；回購(gòu)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(guó)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(dòng)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(dòng)資金評(píng)級(jí)制度〔CAMEL評(píng)級(jí)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capital expenses 資本費(fèi)用c。s buying rate 銀行買價(jià)bank39。s acceptance 銀行承兌匯票banker39。A: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(xiàng)目支出；經(jīng)常預(yù)算支出abovetheline receipt 線上項(xiàng)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(duì)數(shù)值變更absolute expenditure 實(shí)際開支absolute guideline figure 絕對(duì)準(zhǔn)則數(shù)字absolute interest 絕對(duì)權(quán)益absolute order of discharge 絕對(duì)破產(chǎn)解除令absolute profit margin 絕對(duì)利潤(rùn)幅度absolute value 實(shí)值；絕對(duì)值absolutely vested interest 絕對(duì)既得權(quán)益absorbed cost 已吸收成本；已分?jǐn)偝杀綼bsorption 吸收；分?jǐn)?；合并absorption rate 吸收率；攤配率；分?jǐn)偮蔄CB Finance Limited 亞洲商業(yè)財(cái)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(xiǎn)Accident Insurance Association of Hong Kong 香港意外保險(xiǎn)公會(huì)accident insurance scheme 意外保險(xiǎn)計(jì)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(xiàng)account current book 往來(lái)帳簿account of afteracquired property 事后取得的財(cái)產(chǎn)報(bào)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(bào)表account statement 結(jié)單；帳單；會(huì)計(jì)財(cái)務(wù)報(bào)表account title 帳戶名稱；會(huì)計(jì)科目accountant39。 SA 美國(guó)銀行Bank of Ayudhya Public Company Limited 大城銀行Bank of China 中國(guó)銀行Bank of China Group 中銀集團(tuán)Bank of Communications 交通銀行Bank of East Asia, Limited 東亞銀行有限公司Bank of England 英倫銀行Bank of Fukuoka Ltd. 岡銀行Bank of India 印度銀行Bank of Montreal 加拿大滿地可銀行Bank of Nova Scotia 加拿大豐業(yè)銀行Bank of Scotland 蘇