【正文】 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 net 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 Monetary 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)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 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(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 債券評級(jí)bonded warehouse 保稅倉bonus 花紅；紅利；獎(jiǎng)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)?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)