【正文】 ed 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)；投資風險與股市風險系數(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；提出撥款申請；買盤bid price 買價；投標價格；收購價bid rate 買價；投標價；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 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 acceptance 票據(jù)承兌bill broker 票據(jù)經(jīng)紀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 Monetary 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bond 債券；擔保契據(jù)；擔保書；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 債券評級bonded warehouse 保稅倉bonus 花紅；紅利；獎金bonus issue 紅股發(fā)行bonus share 紅股book 簿冊；帳簿book and paper 簿冊及文據(jù)book close date 截止過戶日期book debt 帳面?zhèn)梑ook 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book reserve 帳面儲備book value 帳面價值bookkeeping transaction 帳面交易boom year 經(jīng)濟高度增長年；景氣年份booming market 旺市；好市；景氣市場boost 上揚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bottom out 見底回升；停瀉回升bottom price 最低價；底價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breach of trust 違反信托break clause 終止條款；中斷條款breakdown 分成細目；明細表；分類細帳；分項數(shù)字breakeven 收支平衡；收支相抵；損益兩平breakeven point 收支平衡點；損益平衡點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；承辦費broad definition of money supply 廣義貨幣供應(yīng)broker 經(jīng)紀brokerage 經(jīng)紀費；經(jīng)紀傭金brokerage charges 經(jīng)紀費；經(jīng)紀傭金brokerage house 經(jīng)紀行Brokers39。s price 買價；買方出價buyin 補進；補倉buying rate 買入價；買入?yún)R率C:calendar year figure 歷年數(shù)字call 催繳通知；認購期權(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 認購期權(quán)；看漲期權(quán)call price 贖回價格；提前贖回價call warrant 認購認股權(quán)證；回購認股權(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capital and liabilities ratio 資本負債比率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 風險資本capital base 資本基礎(chǔ)；資金基礎(chǔ)capital charges 資本支出；資本費用capital mitment 資本承擔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 資本費用capital financing 籌集資本；以非經(jīng)常收入支付非經(jīng)常開支的結(jié)算capital flow 資金流量。s buying rate 銀行買價bank39。s acceptance 銀行承兌匯票banker39。一些有用的會計術(shù)語(海量營銷管理培訓資料下載)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 適當利率；適當匯率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。 SA 美國銀行Bank of Ayudhya Public Company Limited 大城銀行Bank of China 中國銀行Bank of China Group 中銀集團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