【正文】 據(jù)；動(dòng)產(chǎn)抵押據(jù)bill payable after sight 見(jiàn)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(shū)；不記名背書(shū)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(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(shū)；債權(quán)證明書(shū)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(jiàn)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Brokers39。s buying rate 銀行買價(jià)bank39。s record 銀行記錄Bankers Trust Company 美國(guó)信孚銀行banker39。s draft 銀行本票；銀行匯票banker39。s book 銀行簿冊(cè)bankers39。s acceptance 銀行承兌匯票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(chǎng)Australian Securities Commission 澳洲證券事務(wù)監(jiān)察委員會(huì)Australian Society of Certified Practising Accountants 澳洲執(zhí)業(yè)會(huì)計(jì)師公會(huì)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(gòu)買證；委購(gòu)書(shū)authorization 認(rèn)可；核準(zhǔn)；授權(quán)；授權(quán)書(shū)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(cái)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(xiǎn)人；獲認(rèn)可承保人authorized investment 特準(zhǔn)投資項(xiàng)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(dòng)報(bào)價(jià)系統(tǒng)Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動(dòng)交易系統(tǒng)〔香港期貨交易所有限公司〕automatic adjustment mechanism 自動(dòng)調(diào)整機(jī)制automatic adjustment system 自動(dòng)調(diào)整系統(tǒng)Automatic Clearing House 自動(dòng)票據(jù)交換所automatic exchange rates accumulation system 自動(dòng)化匯率累集系統(tǒng)Automatic Order Matching and Execution System [AMS] 自動(dòng)對(duì)盤(pán)及成交系統(tǒng)〔自動(dòng)對(duì)盤(pán)系統(tǒng)〕automatic teller machine [ATM] 自動(dòng)柜員機(jī)autopay 自動(dòng)轉(zhuǎn)帳available assets 可用資產(chǎn)available fiscal reserve 現(xiàn)存財(cái)政儲(chǔ)備available profit 可用利潤(rùn)Avco Financial Services (Asia) Limited 富高財(cái)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(fèi)開(kāi)支；一般消費(fèi)開(kāi)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(kāi)支模式average growth rate 平均增長(zhǎng)率average net fixed assets 固定資產(chǎn)平均凈值average of relatives 相對(duì)價(jià)格平均數(shù)average price 平均價(jià)格average propensity to consume 平均消費(fèi)傾向；一般消費(fèi)傾向average propensity to save 平均儲(chǔ)蓄傾向；一般儲(chǔ)蓄傾向average rate 平均率average revenue 平均收入；平均收益average stock 平均庫(kù)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(cái)務(wù)（香港）有限公司back duty 補(bǔ)繳稅款back tax 補(bǔ)繳稅款backdoor listing “借殼”上市；“買殼”上市backtoback credit 對(duì)開(kāi)信貸backtoback loan 對(duì)銷貸款backwardation 交割延期費(fèi)〔證券〕；倒價(jià)〔期貨〕；現(xiàn)貨溢價(jià)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(guó)際借貸差額；國(guó)際借貸平衡表balance of international payments 國(guó)際收支差額；國(guó)際收支平衡表balance of payments 國(guó)際收支差額；國(guó)際收支平衡表Balance of Payments Manual [International Monetary Fund] 《國(guó)際收支手冊(cè)》〔國(guó)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(cái)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(pán)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 銀行存摺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(guó)際結(jié)算銀行bank guarantee 銀