【正文】 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) 19 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 Moary Fund 國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 庫務(wù)管理委員會(huì) board trading 上板式買 賣 BOCI Capital Limited 中銀國際融資有限公司 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 bonus 花紅；紅利；獎(jiǎng)金 bonus issue 紅股發(fā)行 20 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 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 21 Brokers39。s book 銀行簿冊(cè) bankers39。s Report Rules 會(huì)計(jì)師報(bào)告規(guī)則 accounting and auditing procedure 會(huì)計(jì)與審計(jì)程序；會(huì)計(jì)與核數(shù)程序 Accounting Arrangements 《會(huì)計(jì)安排》 accounting basis 會(huì)計(jì)基礎(chǔ) accounting by Official Receiver 破產(chǎn)管理署署長呈交的帳目 Accounting Circular 《會(huì)計(jì)通告》 accounting class 會(huì)計(jì)類別 accounting date 記帳日期；會(huì)計(jì)結(jié)算日期 accounting for money 款項(xiàng)核算 Accounting Officer 會(huì)計(jì)主任 accounting period 會(huì)計(jì)報(bào)告期；會(huì)計(jì)期 accounting policy 會(huì)計(jì)政策；會(huì)計(jì)方針 accounting practice 會(huì)計(jì)慣例 accounting principle 會(huì)計(jì)準(zhǔn)則 accounting record 會(huì)計(jì)記錄 accounting report 會(huì)計(jì)報(bào)告 Accounting Services Branch [Treasury] 會(huì)計(jì)事務(wù)部〔庫務(wù)署〕 Accounting Society of China 中國會(huì)計(jì)學(xué)會(huì) accounting statement 會(huì)計(jì)報(bào)表 accounting system 會(huì)計(jì)制度；會(huì)計(jì)系統(tǒng) accounting transaction 會(huì)計(jì)事項(xiàng)；帳務(wù)交易 accounting treatment 會(huì)計(jì)處理 accounting year 會(huì)計(jì)年度 accretion 增值；添加 accrual 應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目 accrual basis 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制 accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì)；權(quán)責(zé)發(fā)生制會(huì)計(jì) accrue 應(yīng)累算；應(yīng)計(jì) accrued benefit 應(yīng)累算利益 accrued charges 應(yīng)計(jì)費(fèi)用 accrued cumulative preference share dividend 應(yīng)累算的累積優(yōu)先股股息 accrued expenses 應(yīng)累算費(fèi)用 accrued interest payable 應(yīng)付利息；應(yīng)計(jì)未付利息 accrued interest receivable 應(yīng)收利息；應(yīng)計(jì)未收利息 accrued right 累算權(quán)益 accruing profit 應(yīng)累算的利潤 accumulated fiscal reserve 累積財(cái)政儲(chǔ)備 accumulated profit 累積利潤；滾存溢利 accumulated reserve 累積儲(chǔ)備 accumulation of surplus ine 累積收益盈余 acquired assets 既得資產(chǎn) acquisition 收購；購置；取得 acquisition cost 購置成本 3 acquisition expenses 購置費(fèi)用 acquisition of 100% interest 收購全部股權(quán) acquisition of control 取得控制權(quán) acquisition of fixed assets 購置固定資產(chǎn) acquisition of shell “買殼 ” acquisition price 收購價(jià) act of God 天災(zāi) acting partner 執(zhí)事合伙人 active market 買賣活躍的市場(chǎng)；交投暢旺的市場(chǎng)；旺市 active partner 積極參與的合伙人 active trading 交投活躍 actual circulation 實(shí)際流通 actual cost 實(shí)際成本 actual expenditure 實(shí)際開支；實(shí)際支出 actual ine 實(shí)際入息；實(shí)際收入；實(shí)際收益 actual market 現(xiàn)貨市場(chǎng) actual price 現(xiàn)貨價(jià)；實(shí)際價(jià)格 actual profit 實(shí)際利潤 actual quotation 實(shí)盤；實(shí)際價(jià)位；實(shí)際報(bào)價(jià) actual year basis 按實(shí)際年度計(jì)算 actuals 實(shí)貨 actuarial investigation 精算調(diào)查 actuarial principle 精算原則 actuarial report 精算師報(bào)告 Actuarial Society of Hong Kong 香港精算學(xué)會(huì) actuarial valuation 精算師估值 actuary 精算師 ad referendum agreement 暫定協(xié)議；有待覆核的協(xié)定 ad valorem duty 從價(jià)稅；按值征稅 ad valorem duty system 從價(jià)稅制 ad valorem fee 從價(jià)費(fèi) ad valorem tariff 從價(jià)關(guān)稅 additional allowance 額外免稅額 additional amount for unexpired risk 未過期風(fēng)險(xiǎn)的額外款額 additional assessable profit 補(bǔ)加應(yīng)評(píng)稅利潤 additional assessment 補(bǔ)加評(píng)稅 additional mitment 額外承擔(dān) additional mitment vote 額外承擔(dān)撥款 additional dependent grandparent allowance 供養(yǎng)祖父母或外祖父母額外免稅額 additional dependent parent allowance 供養(yǎng)父母額外免稅額 additional provision 額外撥款 additional stamp duty 附加印花稅 additional tax 補(bǔ)加稅罰款；補(bǔ)加稅款 Additional Tax Demand Note 繳納補(bǔ)加稅罰款通知書；繳納補(bǔ)加稅款通知書 4 adjudged bankrupt 被裁定破產(chǎn) adjudicated bankrupt 裁定破產(chǎn)人 adjudication fee 裁定費(fèi)；評(píng)定印花稅額手續(xù)費(fèi)；評(píng)估契據(jù)費(fèi) adjudication of bankruptcy 裁定破 產(chǎn)；宣告破產(chǎn) adjudication of insolvency 裁定無力償還債務(wù) adjusted actual 經(jīng)調(diào)整的實(shí)數(shù)；調(diào)整后的實(shí)數(shù) adjusted current assets 經(jīng)調(diào)整的流動(dòng)資產(chǎn)；調(diào)整后的流動(dòng)資產(chǎn) adjusted figure 經(jīng)調(diào)整的數(shù)字；調(diào)整后的數(shù)額 adjusted liabilities 經(jīng)調(diào)整的負(fù)債；調(diào)整后的負(fù)債 adjusted loss 經(jīng)調(diào)整的虧損；調(diào)整后的虧損 adjusted admissible assets 經(jīng)調(diào)整的可接納資產(chǎn)凈值；調(diào)整后的可 接納資產(chǎn)凈值 adjusted profit 經(jīng)調(diào)整的利潤；調(diào)整后的利潤 adjusted surplus 經(jīng)調(diào)整的盈余額；調(diào)整后的盈余額 adjusted value 經(jīng)調(diào)整的價(jià)值；調(diào)整后的價(jià)值 adjustment 調(diào)整；修訂；理算〔保險(xiǎn)〕 adjustment centre 調(diào)劑中心 adjustment lag 調(diào)整過程的時(shí)間差距；調(diào)整時(shí)差 adjustment mechanism 調(diào)整機(jī)制 adjustment of loss 虧損調(diào)整 adjustment process 調(diào)整過程；調(diào)整