【正文】 ount policy 折扣統(tǒng)保單block grant 整筆補助金block grant system 整筆補助金制度block offer [securities] 整批發(fā)售〔證券〕block vote 整體撥款blue chip 藍籌股；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Board of Governors of the World Bank 世界銀行理事會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Board of Review [inland revenue] 稅務(wù)上訴委員會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board trading 上板式買賣BOCI Capital Limited 中銀國際融資有限公司body corporate 法團；法人團體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bonded warehouse 保稅倉bonus 花紅；紅利；獎金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)梑ook 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 帳面儲備book value 帳面價值bookkeeping transaction 帳面交易boom year 經(jīng)濟高度增長年；景氣年份booming market 旺市；好市；景氣市場boost 上揚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bottom out 見底回升；停瀉回升bottom price 最低價；底價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breach of trust 違反信托break clause 終止條款；中斷條款breakdown 分成細目；明細表；分類細帳；分項數(shù)字breakeven 收支平衡；收支相抵；損益兩平breakeven point 收支平衡點；損益平衡點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；承辦費broad definition of money supply 廣義貨幣供應(yīng)broker 經(jīng)紀(jì)brokerage 經(jīng)紀(jì)費；經(jīng)紀(jì)傭金brokerage charges 經(jīng)紀(jì)費；經(jīng)紀(jì)傭金brokerage house 經(jīng)紀(jì)行Brokers39。 Fidelity Insurance Claims SubCommittee [Stock Exchange of Hong Kong Limited] 經(jīng)紀(jì)忠誠保險計劃索償小組〔香港聯(lián)合交易所有限公司〕Brokers39。 Fidelity Insurance Scheme [BFI Scheme] 經(jīng)紀(jì)忠誠保險計劃〔忠誠保險計劃〕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 “對敲”；利用顧客資金買空賣空bucketing offence “對敲”罪行budget 財政預(yù)算案；預(yù)算budget booklet 預(yù)算案小冊Budget Committee [Securities and Futures Commission] 財政預(yù)算委員會〔證券及期貨事務(wù)監(jiān)察委員會〕Budget Concluding Speech 《財政預(yù)算案總結(jié)演詞》budget cycle 財政預(yù)算案編制周期Budget Day 財政預(yù)算案發(fā)表日budget debate 財政預(yù)算案辯論budget deficit 財政預(yù)算赤字budget exercise 財政預(yù)算案編制工作budget guideline 財政預(yù)算案準(zhǔn)則；財政預(yù)算案指引budget guideline ratio 財政預(yù)算案準(zhǔn)則比率budget proposal 財政預(yù)算案建議budget revenue 財政預(yù)算案收入budget revenue measure 財政預(yù)算案稅收措施；財政預(yù)算案收入措施Budget Speech 《財政預(yù)算案演詞》budget strategy 財政預(yù)算策略budget surplus 財政預(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 財政預(yù)算赤字budgetary guideline 財政預(yù)算指引budgetary implication 財政預(yù)算的影響budgetary innovation 財政預(yù)算新措施budgetary management 財政預(yù)算管理budgetary policy 財政預(yù)算政策budgetary position 財政預(yù)算狀況budgetary strategy 財政預(yù)算策略budgetary system 財政預(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bulk buying 大宗采購；大批購買bulk transfer 大額股票轉(zhuǎn)名bull 看好股市者；“好友”；買空投機者bull bond 牛債券bull market 牛市；升市；旺市；多頭市場bull position 長倉bullion broker 金銀經(jīng)紀(jì)bullion market 金銀市場Bundesaufsichtsamt fur den Wertpapierhandel 德國聯(lián)邦證券監(jiān)管辦事處buoy up 上升buoyant 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 market 買家市場buyer39。s price 買價；買方出價buyin 補進；補倉buying rate 買入價；買入?yún)R率C:calendar year figure 歷年數(shù)字call 催繳通知；認購期權(quán)call deposit 通知存款；活期存款call loan 短期同業(yè)拆借；通知貸款call margin 補倉；追加保證金call market 短期同業(yè)拆放市場call money 短期同業(yè)拆借；活期貸款call option 認購期權(quán)；看漲期權(quán)call price 贖回價格；提前贖回價call warrant 認購認股權(quán)證；回購認股權(quán)證callable share 可收回股份；可兌付股份called up share capital 已催繳股本Canadian Dollar [CAD] 加拿大元Canadian Eastern Finance Limited 加拿大怡東財務(wù)有限公司Canadian Imperial Bank of Commerce 加拿大帝國商業(yè)銀行cancellation price 取消費cap 上限capital 資本；資金Capital Accord 《資本協(xié)定》capital account 資本帳；非經(jīng)常帳capital account mitment balance 資本帳承擔(dān)額結(jié)余Capital Adequacy Directive [CAD] 《資本充足指引》capital adequacy ratio [CAR] 資本充足比率capital allowance 資本免稅額capital alteration 資本變更capital and liabilities ratio 資本負債比率capital and liquidity requirement 資本與流動資金的規(guī)定capital appreciation 資本增值Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 資本、資產(chǎn)質(zhì)素、管理、盈利及流動資金評級制度〔CAMEL評級制度〕capital assets 資本資產(chǎn)capital at risk 風(fēng)險資本capital base 資本基礎(chǔ)；資金基礎(chǔ)capital charges 資本支出；資本費用capital mitment 資本承擔(dān)capital contribution certificate 出資證明書capital convergence 劃一資本充足比率capital cost 資本成本；建設(shè)成本；建設(shè)費用capital cover 資本保證capital deficit 資本虧絀；資本赤字capital divided into shares 資本分成股份capital element 資本因素；資本部分capital equipment 資本設(shè)備capital expenditure 資本開支；非經(jīng)常開支ca