【正文】 活躍；蓬勃；堅挺；保持高價〔股票〕buoyant market 市況活躍bursary 助學(xué)金；補助金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)費用business for profit 牟利業(yè)務(wù)business hour 營業(yè)時間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；利于商界運作buy 買入buy low and sell high 低價買入而高價賣出buy order 買盤buyer39。s record 銀行記錄Bankers Trust Company 美國信孚銀行banker39。 New Zealand Banking Group Limited 澳洲紐西蘭銀行集團(tuán)有限公司Australia All Ordinaries Index 澳洲所有普通股票指數(shù)Australian Dollar [AUD] 澳元Australian Options Market 澳大利亞期權(quán)市場Australian Securities Commission 澳洲證券事務(wù)監(jiān)察委員會Australian Society of Certified Practising Accountants 澳洲執(zhí)業(yè)會計師公會Australian Stock Exchange 澳大利亞證券交易所Austrian Schilling [ATS] 奧地利先令authentication 認(rèn)證；鑒證authority to purchase 委托購買證；委購書authorization 認(rèn)可；核準(zhǔn)；授權(quán)；授權(quán)書authorization by direction 指示授權(quán)authorization by instruction 指令授權(quán)authorization by warrant 令狀授權(quán)authorization of unit trust 單位信托的認(rèn)可authorized agent 指定代理人authorized capital 法定資本authorized clerk 出市員authorized dealer 認(rèn)可交易商authorized financial institution 認(rèn)可財務(wù)機(jī)構(gòu)authorized fund 認(rèn)可基金authorized fund house 獲授權(quán)的基金公司；認(rèn)可基金公司authorized institution 認(rèn)可機(jī)構(gòu)authorized institution incorporated in Hong Kong 在香港成立為法團(tuán)的認(rèn)可機(jī)構(gòu)authorized institution incorporated outside Hong Kong 在香港以外成立為法團(tuán)的認(rèn)可機(jī)構(gòu)authorized insurer 獲授權(quán)保險人；獲認(rèn)可承保人authorized investment 特準(zhǔn)投資項目authorized person 獲授權(quán)人authorized representative 獲授權(quán)代表authorized share capital 法定股本automated quotation system 自動報價系統(tǒng)Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動交易系統(tǒng)〔香港期貨交易所有限公司〕automatic adjustment mechanism 自動調(diào)整機(jī)制automatic adjustment system 自動調(diào)整系統(tǒng)Automatic Clearing House 自動票據(jù)交換所automatic exchange rates accumulation system 自動化匯率累集系統(tǒng)Automatic Order Matching and Execution System [AMS] 自動對盤及成交系統(tǒng)〔自動對盤系統(tǒng)〕automatic teller machine [ATM] 自動柜員機(jī)autopay 自動轉(zhuǎn)帳available assets 可用資產(chǎn)available fiscal reserve 現(xiàn)存財政儲備available profit 可用利潤Avco Financial Services (Asia) Limited 富高財務(wù)（亞洲）有限公司average 平均；平均數(shù)；海損average basic salary 平均基本薪金average consumer expenditure 平均消費開支；一般消費開支average cost 平均成本average cost of land production 增辟土地平均成本average daily turnover 平均每日成交額average daily wage rate 平均每日工資率average expenditure pattern 平均開支模式average growth rate 平均增長率average net fixed assets 固定資產(chǎn)平均凈值average of relatives 相對價格平均數(shù)average price 平均價格average propensity to consume 平均消費傾向；一般消費傾向average propensity to save 平均儲蓄傾向；一般儲蓄傾向average rate 平均率average revenue 平均收入；平均收益average stock 平均庫存；平均存貨average yearly rent 平均年租avoidance of double taxation 避免雙重課稅avoidance of tax 避稅B:B share Ｂ股；乙類股份BA Asia Limited 美銀亞洲有限公司BA Finance (Hong Kong) Limited 美銀財務(wù)（香港）有限公司back duty 補繳稅款back tax 補繳稅款backdoor listing “借殼”上市；“買殼”上市backtoback credit 對開信貸backtoback loan 對銷貸款backwardation 交割延期費〔證券〕；倒價〔期貨〕；現(xiàn)貨溢價bad debt 壞帳bad debt provision 壞帳準(zhǔn)備bad year 歉年bailee 受寄人Bailiff 執(zhí)達(dá)主任Bailiff Office 執(zhí)達(dá)主任辦事處bailment 委托保管balance 差額；余額；結(jié)余balance brought down 余額承上balance brought forward 〔上年度〕結(jié)轉(zhuǎn)；余額承前balance carried down 余額轉(zhuǎn)下balance carried forward 〔本年度〕結(jié)轉(zhuǎn)；余額移后balance of international indebtedness 國際借貸差額；國際借貸平衡表balance of international payments 國際收支差額；國際收支平衡表balance of payments 國際收支差額；國際收支平衡表Balance of Payments Manual [International Monetary Fund] 《國際收支手冊》〔國際貨幣基金組織〕balance of proceeds 收入余數(shù)balance of trade 貿(mào)易差額balance sheet 資產(chǎn)負(fù)債表balance sheet date 結(jié)算日balance with other banks 存放銀行同業(yè)的結(jié)余balanced budget 平衡預(yù)算balancing allowance 結(jié)余免稅額balancing charge 結(jié)余課稅Bali International Finance Limited 百達(dá)利財務(wù)有限公司Banca Commerciale Italiana . 意大利商業(yè)銀行Banca Nazionale del Lavoro . .Banco di Napoli . .Bangkok Bank Public Company Limited 盤谷銀行bank acceptance 銀行承兌匯票bank account 銀行帳戶bank account holder 銀行帳戶持有人bank balance 銀行結(jié)余bank book 銀行存折bank cashier order 銀行本票bank code 銀行暗碼bank draft 銀行匯票Bank Examiner 銀行審查主任Bank for International Settlements 國際結(jié)算銀行bank guarantee 銀行擔(dān)保bank lending 銀行貸款bank liquidity 銀行流動資金bank loan 銀行貸款Bank Melli Iran 伊朗國家銀行bank note 銀行紙幣；鈔票bank note handling fee 處理紙幣的手續(xù)費bank note lawfully issued 合法發(fā)行的銀行紙幣bank note payable to bearer on demand 憑票要求付款予持票人的紙幣bank note transaction 貨幣交易bank notes rate 現(xiàn)鈔匯率Bank of America (Asia) Limited 美國（亞洲）銀行有限公司Bank of America NT amp。s report 會計師報告Accountant39。s authority 銀行權(quán)能banker39。s selling rate 銀行賣價Banque Nationale de Paris 法國國家巴黎銀行Banque Worms 法安銀行Barclays Bank plc 柏克萊國際銀行bargain hunting 趁低吸納；在低價位購入Barings crisis 霸菱危機(jī)base 基數(shù)；基值；基準(zhǔn)；基礎(chǔ)base cost 基準(zhǔn)費用base date 基準(zhǔn)日期；基日base index 基本指數(shù)base of valuation 估值基準(zhǔn)base period 基期；評稅基期base rate 基本利率；基本匯率base year 基準(zhǔn)年；基年baseline 基線baseline expenditure 基線開支baselineplus forecast 基線開支及額外開支預(yù)測baseweighted Laspeyres index 基本加權(quán)的拉斯佩爾指數(shù)baseyear average price 基年平均價格basic allowance 基本免稅額basic personal allowance 基本個人免稅額basic salary 基本薪金；底薪basic value 基本值basic wage 基本工資；底薪basis 標(biāo)準(zhǔn)；基準(zhǔn)；差價〔有價證券〕basis of assessment 評稅標(biāo)準(zhǔn)；評稅根據(jù)basis of consolidation 帳項綜合算法basis of valuation of property 財產(chǎn)估價準(zhǔn)則Basle Agreement 《巴塞爾協(xié)議》Basle Capital Accord 《巴塞爾資本協(xié)定》Basle capital adequacy requirement 巴塞爾資產(chǎn)充足要求Basle Committee 巴塞爾委員會Basle Committee on Banking Supervision 巴塞爾銀行監(jiān)管委員會Basle Committe