【正文】 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)整程序 adjustment range 調(diào)整幅度 administered exchange rate 受管制匯率 Administration Division [Hong Kong Moary Authority] 行政處〔香港金融管理局〕 administration expenses 行政費(fèi)用 administration fee 手續(xù)費(fèi)；行政費(fèi) administration in bankruptcy 破產(chǎn)管理 administration order 遺產(chǎn)管理令 administrator 管理人 ；遺產(chǎn)管理人 administrator of the estate 遺產(chǎn)管理人 admission of debt 債項(xiàng)承認(rèn)書 admission of proof 接納債權(quán)證明 advance 放貸款項(xiàng)；墊付款項(xiàng)；預(yù)支款項(xiàng)；預(yù)付款項(xiàng) advance account 暫支帳目；預(yù)付款帳戶 advance pensation 預(yù)付補(bǔ)償金 advance from shareholder 股東墊款 advance pending reimbursement 預(yù)支以待日后付還 advanced economy 先進(jìn)經(jīng)濟(jì)體系 advancement 預(yù)付；預(yù)付財(cái)產(chǎn) advances warrant 墊款令 advancing 貸出 adverse balance 逆差 adverse exchange 逆匯 advertisement addressed to shareholders 在報(bào)章刊登的致股東通告 advice for collection 托收通知書 5 advice of drawing 提款通知書；匯票通知書 advice of payment 付款通知 Advisory Committee [Securities and Futures Commission] 諮詢委員會(huì)〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕 Advisory Committee on Diversification 經(jīng)濟(jì)多元化諮詢委員會(huì) affidavit 誓章；遺產(chǎn)申報(bào)誓章 affidavit of no receipt 述明無收款的誓章 affiliate 聯(lián)號(hào)；聯(lián)營公司；附屬公司 affiliated pany 附屬公司；聯(lián)號(hào)；聯(lián)營公司 affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕 affordability 負(fù)擔(dān)能力 African Development Bank [AfDB] 非洲開發(fā)銀行 afteracquired property 事后取得的財(cái)產(chǎn) afterhours dealing 市后交易 aftertax profit 稅后盈利；稅后利潤；稅后溢利 agency agreement 代理協(xié)議 agency expenses 代理機(jī)構(gòu)的開支 agency fee 代理費(fèi) Agency Law 《代理法》 agent 代理人；承銷人 agent of pany 公司代理人 agent39。s 3times multiplier model 巴塞爾委員會(huì)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(huì) 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 印尼商業(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) 18 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(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 印尼國際財(cái)務(wù)有限公司 bilateral agreement 雙邊協(xié)議；雙邊協(xié)定 bilateral meeting 雙邊會(huì)議 bilateral ting 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(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；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)?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 bo