【導(dǎo)讀】AshareＡ股；甲類股份。abatementoftax減稅；減扣免稅額。above-the-lineexpenditure線上項(xiàng)目支出；經(jīng)常預(yù)算支出。ABSAAsiaLimited南非聯(lián)合亞洲有限公司。absorbedcost已吸收成本；已分?jǐn)偝杀?。absorptionrate吸收率；攤配率；分?jǐn)偮省CBFinanceLimited亞洲商業(yè)財(cái)務(wù)有限公司。acceptablerate適當(dāng)利率；適當(dāng)匯率。acceptor承兌人；接受人；受票人。acmodationbill通融票據(jù)；空頭票據(jù)。accountbalance帳戶余額；帳戶結(jié)余。accountofafter-acquiredproperty事后取得的財(cái)產(chǎn)報(bào)告。accountpayeeonly[A/Cpayeeonly]只可轉(zhuǎn)帳；存入收款人帳戶。accountstatement結(jié)單；帳單；會(huì)計(jì)財(cái)務(wù)報(bào)表。accounttitle帳戶名稱；會(huì)計(jì)科目。Accountant'sReportRules會(huì)計(jì)師報(bào)告規(guī)則。accountingdate記帳日期；會(huì)計(jì)結(jié)算日期。accountingperiod會(huì)計(jì)報(bào)告期；會(huì)計(jì)期。accountingpolicy會(huì)計(jì)政策；會(huì)計(jì)方針。accountingsystem會(huì)計(jì)制度；會(huì)計(jì)系統(tǒng)。accrual應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目。accrualbasis應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制。accumulatedprofit累積利潤(rùn)；滾存溢利。acquisition收購(gòu)；購(gòu)置；取得。activemarket買賣活躍的市場(chǎng)；交投暢旺的市場(chǎng)；旺市。activepartner積極參與的合伙人。actualine實(shí)際入息；實(shí)際收入；實(shí)際收益。actualprice現(xiàn)貨價(jià)；實(shí)際價(jià)格。actualquotation實(shí)盤；實(shí)際價(jià)位；實(shí)際報(bào)價(jià)。actualyearbasis按實(shí)際年度計(jì)算

　　

【正文】 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(guó) 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(rùn)額 betting duty 博彩稅 bid 叫價(jià)；出價(jià)；投標(biāo)；提出撥款申請(qǐng)；買盤 bid price 買價(jià)；投標(biāo)價(jià)格；收購(gòu)價(jià) bid rate 買價(jià)；投標(biāo)價(jià)；拆入息率 bidder 競(jìng)投人 BII Finance Company Limited 印尼國(guó)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(gòu)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(guó)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(kù)務(wù)管理委員會(huì) board trading 上板式買 賣 BOCI Capital Limited 中銀國(guó)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(wú)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(cāng) 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(guò)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(rùn) 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(zhǎng)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。 Fidelity Insurance Claims SubCommittee [Stock Exchange of Hong Kong Limited] 經(jīng)紀(jì)忠誠(chéng)保險(xiǎn)計(jì)劃索償小組〔香港聯(lián)合交易所有限公司〕 Brokers39。 Fidelity Insurance Scheme [BFI Scheme] 經(jīng)紀(jì)忠誠(chéng)保險(xiǎn)計(jì)劃〔忠誠(chéng)保險(xiǎn)計(jì)劃〕 broker39。s firm 經(jīng)紀(jì)行 broker39。s representative 經(jīng)紀(jì)代表 brought to credit 入帳 Brussels Stock Exchange 布魯塞爾證券交易所 Brussels Tariff Nomenclature [BTN] 《布魯塞爾稅則分類目錄》 bucketing “對(duì)敲 ”；利用顧客資金買空賣空 bucketing offence “對(duì)敲 ”罪行 budget 財(cái)政預(yù)算案；預(yù)算 budget booklet 預(yù)算案小冊(cè) Budget Committee [Securities and Futures Commission] 財(cái)政預(yù)算委員會(huì)〔證券及期 貨事務(wù)監(jiān)察委員會(huì)〕 Budget Concluding Speech 《財(cái)政預(yù)算案總結(jié)演詞》 budget cycle 財(cái)政預(yù)算案編制周期 Budget Day 財(cái)政預(yù)算案發(fā)表日 budget debate 財(cái)政預(yù)算案辯論 budget deficit 財(cái)政預(yù)算赤字 budget exercise 財(cái)政預(yù)算案編制工作 budget guideline 財(cái)政預(yù)算案準(zhǔn)則；財(cái)政預(yù)算案指引 budget guideline ratio 財(cái)政預(yù)算案準(zhǔn)則比率 budget proposal 財(cái)政預(yù)算案建議 budget revenue 財(cái)政預(yù)算案收入 budget revenue measure 財(cái)政預(yù)算案稅收措施；財(cái)政預(yù)算案收入措施 Budget Speech 《財(cái)政預(yù)算案演詞》 budget strategy 財(cái)政預(yù)算策略 budget surplus 財(cái)政預(yù)算盈余 budgetary and cost control 預(yù)算與成本管制 budgetary criterion 開支預(yù)算準(zhǔn)則 budgetary deficit 財(cái)政預(yù)算赤字 budgetary guideline 財(cái)政預(yù)算指引 budgetary implication 財(cái)政預(yù)算的影響 budgetary innovation 財(cái)政預(yù)算新措施 budgetary management 財(cái)政預(yù)算管理 budgetary policy 財(cái)政預(yù)算政策 budgetary position 財(cái)政預(yù)算狀況 budgetary strategy 財(cái)政預(yù)算策略 budgetary system 財(cái)政預(yù)算制度 budgeted cost 預(yù)算成本 budgeted for surplus 預(yù)算盈余 building cost index 建造成本指數(shù) builtin control of the money supply 貨幣供應(yīng)的內(nèi)在調(diào)節(jié)功能 builtin stabilizer 內(nèi)在穩(wěn)定因素；內(nèi)在穩(wěn)定措施 22 bulk buying 大宗采購(gòu)；大批購(gòu)買 bulk transfer 大額股票轉(zhuǎn)名 bull 看好股市者； “好友 ”；買空投機(jī)者 bull bond 牛債券 bull market 牛市；升市；旺市；多頭市場(chǎng) bull position 長(zhǎng)倉(cāng) bullion broker 金銀經(jīng)紀(jì) bullion market 金銀市場(chǎng) Bundesaufsichtsamt fur den Wertpapierhandel 德國(guó)聯(lián)邦證券監(jiān)管辦事處 buoy up 上升 buoyant 活躍；蓬勃；堅(jiān)挺；保持高價(jià)〔股票〕 buoyant market 市況活躍 bursary 助學(xué)金；補(bǔ)助金 business 商業(yè)；業(yè)務(wù) business address 營(yíng)業(yè)地址 business association 業(yè)務(wù)協(xié)會(huì) business bank account 銀行營(yíng)業(yè)戶口 business concession 特許經(jīng)營(yíng)權(quán) business cycle 商業(yè)周期；經(jīng)濟(jì)周期；商業(yè)循環(huán) business day 營(yíng)業(yè)日；交易日 business expenses 營(yíng)業(yè)開支；營(yíng)業(yè)費(fèi)用 business for profit 牟利業(yè)務(wù) business hour 營(yíng)業(yè)時(shí)間 business ine 營(yíng)業(yè)收入 Business Manager [Companies Registry] 業(yè)務(wù)經(jīng)理〔公司注冊(cè)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(jì)劃 business record 業(yè)務(wù)記錄 business rec