常用财经词汇表:B, b

常用财经词汇表:B, b

B share B股；乙类股份

back duty 补缴税款

back tax 补缴税款

backdoor listing“借壳”上市；“买壳”上市

back-to-back credit 对开信贷

back-to-back loan 对销贷款

bad debt 坏账

bad debt provision 坏账准备

bad year 歉年

bailee 受寄人

Bailiff 执达主任

Bailiff Office 执达主任办事处

bailment 委托保管

balance 差额；余额；结余

balance brought down 余额承上

balance carried down 余额转下

balance of trade 贸易差额

balance sheet 资产负债表

balance sheet date 结算日

balance with other banks 存放银行同业的结余

balanced budget 平衡预算

balancing allowance 结余免税额

balancing charge 结余课税

bank balance 银行结余

bank book 银行存折

bank cashier order 银行本票

bank code 银行暗码

bank draft 银行汇票

bank guarantee 银行担保

bank lending 银行贷款

bank liquidity 银行流动资金

bank loan 银行贷款

bank note 银行纸币；钞票

bank note handling fee 处理纸币的手续费

bank note lawfully issued 合法发行的银行纸币

banker's acceptance 银行承兑汇票

banker's authority 银行权能

banker's book 银行簿册

banker's undertaking 银行承诺

banking system 银行体系

bank-related broker 与银行有关的经纪

bankrupt 破产；破产人

bankruptcy court 破产法庭

Bankruptcy Estates Account 破产人产业账户

bankruptcy notice 破产通知书

bankruptcy order 破产令

bankruptcy petition 破产呈请书

bank's buying rate 银行买价

bank's selling rate 银行卖价

base 基数；基值；基准；基础

base cost 基准费用

base date 基准日期；基日

base index 基本指数

base of valuation 估值基准

base period 基期；评税基期

base rate 基本利率；基本汇率

base year 基准年；基年

baseline 基线

baseline expenditure 基线开支

basic allowance 基本免税额

basic personal allowance 基本个人免税额

basic salary 基本薪金；底薪

basic value 基本值

basic wage 基本工资；底薪

basis 标准；基准；差价〔有价证券〕

basis of assessment 评税标准；评税根据

basis of consolidation 账项综合算法

basis of valuation of property 财产估价准则

bear bond 熊债券

bear market 熊市；跌市；淡市；空头市场

bear position 空仓

bearer 持票人

bearer bill 不记名汇票

bearer bond 不记名债券

bearer certificate 不记名票据

bearer cheque 不记名支票；来人支票

bearer instrument 不记名文书

bearer securities 不记名证券

behaviour 走势；表现；行为

below-the-line account 线下账目

benchmark 基准

benchmark database 基准数据库

benchmark entry point 基准起薪点

benchmark estimate 基准估计数字

benchmark revision 基准数字修订

benchmark survey 基准统计

benchmark yield curve 基准收益率曲线

beneficial holding 实益股份；实益持股量

beneficial interest 实益权益

beneficial interest in property 财产的实益权益

beneficial interest in shareholding 所持实益股份

beneficial owner 实益拥有人

beneficial ownership 实益拥有权

beneficial shareholding 实益股份

beneficially interested 享有实质权益

beneficially owned 实益拥有

beneficially owned share 实益股份

beneficiary 受益人；受惠人；受款人；受惠国

beneficiary under a trust 信托受益人

benefit 利益；福利；津贴；保险赔偿费

benefit of contract 合约利益

bid price 买价；投标价格；收购价

bid rate 买价；投标价；拆入息率

bidder 竞投人

bilateral agreement 双边协议；双边协定

bilateral meeting 双边会议

bilateral netting agreement 双边净额结算协议

bilateral repurchase agreement 双边回购协议

bill 票据；账单；汇票；条例草案

bill acceptance 票据承兑

bill broker 票据经纪

bill discounting company 票据贴现公司

bill for clearing 交换票据；结算票据

bill in a set 汇票联票

bill of exchange 汇票

bill of lading[B/L]提单

bill of sale[B/S]卖据；动产抵押据

bill payable on demand 凭票要求付款的汇票

bill purchased 出口押汇；买入票据

bill receivable 应收票据

blank endorsement 空白背书；不记名背书

blanket insurance 总括保险；综合保险；统保

blanket policy 总括保险单；统保单

block 交易单位〔证券〕；大宗股票；集团

block allocation 整体拨款；整笔拨款

block capital grant 整笔非经常补助金

block discount policy 折扣统保单

block grant 整笔补助金

block grant system 整笔补助金制度

block vote 整体拨款

blue chip 蓝筹股；优质股票

Board of Inland Revenue 税务委员会

Board of Review[inland revenue]税务上诉委员会

Board of Treasury 库务管理委员会

board trading 上板式买卖

body corporate 法团；法人团体

bogus transaction 虚假交易

bona fide mortgage 真正抵押

bona fide transaction 真正交易

bond 债券；担保契据；担保书；债权证明书

bond fund 债券基金

bond rating 债券评级

bonded warehouse 保税仓

bonus 花红；红利；奖金

bonus issue 红股发行

bonus share 红股

book 簿册；账簿

book and paper 簿册及文据

book close date 截止过户日期

book debt 账面债项

book entry 账面记录

book loss 账面亏损；账面损失

book of account 账簿

book profit 账面利润

book reserve 账面储备

book value 账面价值

booming market 旺市；好市；景气市场

boost 上扬

borrow 借入

borrowed fund 借入资金

borrowed stock 被借用证券

borrower 借用人；借款人；借方

borrowing 借款；借贷；举债

borrowing and lending of stocks 借用及借出证券

borrowing power 借贷权；借款能力

borrowing upon stock 以公债形式借取款项

bottom out 见底回升；停泻回升

bottom price 最低价；底价

bought and sold note 买卖单据

bought note 买货单

braking effect 抑制效果

branch 部；分行；支行

branch registration certificate 分行登记证

branch registration fee 分行登记费

breach of trust 违反信托

break clause 终止条款；中断条款

breakdown 分成细目；明细表；分类细账；分项数字

break-even 收支平衡；收支相抵；损益两平

break-even point 收支平衡点；损益平衡点

brief fee 诉讼费；承办费

broad definition of money supply 广义货币供应

broker 经纪

brokerage 经纪费；经纪佣金

brokerage charges 经纪费；经纪佣金

brokerage house 经纪行

broker's firm 经纪行

broker's representative 经纪代表

brought to credit 入账

bucketing offence“对敲”罪行

budget 财政预算案；预算

budget booklet 预算案小册

budget proposal 财政预算案建议

budget revenue 财政预算案收入

budget strategy 财政预算策略

budget surplus 财政预算盈余

budgetary and cost control 预算与成本管制

budgetary criterion 开支预算准则

budgetary deficit 财政预算赤字

budgetary guideline 财政预算指引

budgetary implication 财政预算的影响

budgetary innovation 财政预算新措施

budgetary management 财政预算管理

budgetary policy 财政预算政策

budgetary position 财政预算状况

budgetary strategy 财政预算策略

budgetary system 财政预算制度

budgeted cost 预算成本

budgeted for surplus 预算盈余

building cost index 建造成本指数

bulk buying 大宗采购；大批购买

bulk transfer 大额股票转名

bull 看好股市者

bull bond 牛债券

bull market 牛市

bull position 多头；看涨

bullion broker 金银经纪

bullion market 金银市场

buoy up 上升

buoyant 活跃；蓬勃；坚挺

buoyant market 市况活跃

bursary 助学金；补助金

business 商业；业务

business address 营业地址

business association 业务协会

business concession 特许经营权

business cycle 商业周期；经济周期；商业循环

business day 营业日；交易日

business expenses 营业开支；营业费用

business for profit 牟利业务

business hour 营业时间

business income 营业收入

business of exchange currencies 货币兑换业务

business of taking deposits 接受存款业务

business plan 业务计划

business record 业务记录

business recovery 业务重整

business registration application form 商业登记申请表

business registration certificate商业登记证

business registration fee 商业登记费

business registration inspector 商业登记督察

business sector 商界

business sentiment 营商意欲

business taxation 商业课税

business turnover 营业额

business undertaking 商业经营

business-friendly 方便商界；有利营商；利于商界运作

buy 买入

buy low and sell high 低价买入而高价卖出

buy order 买盘

buyer's market 买家市场

buyer's price 买价；买方出价

buy-in 补进；补仓

buying rate 买入价；买入汇率