常用財(cái)經(jīng)詞匯表:B, b

常用財(cái)經(jīng)詞匯表:B, b

B share B股；乙類股份

back duty 補(bǔ)繳稅款

back tax 補(bǔ)繳稅款

backdoor listing“借殼”上市；“買殼”上市

back-to-back credit 對(duì)開信貸

back-to-back loan 對(duì)銷貸款

bad debt 壞賬

bad debt provision 壞賬準(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 carried down 余額轉(zhuǎn)下

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

bank balance 銀行結(jié)余

bank book 銀行存折

bank cashier order 銀行本票

bank code 銀行暗碼

bank draft 銀行匯票

bank guarantee 銀行擔(dān)保

bank lending 銀行貸款

bank liquidity 銀行流動(dòng)資金

bank loan 銀行貸款

bank note 銀行紙幣；鈔票

bank note handling fee 處理紙幣的手續(xù)費(fèi)

bank note lawfully issued 合法發(fā)行的銀行紙幣

banker's acceptance 銀行承兌匯票

banker's authority 銀行權(quán)能

banker's book 銀行簿冊(cè)

banker's undertaking 銀行承諾

banking system 銀行體系

bank-related broker 與銀行有關(guān)的經(jīng)紀(jì)

bankrupt 破產(chǎn)；破產(chǎn)人

bankruptcy court 破產(chǎn)法庭

Bankruptcy Estates Account 破產(chǎn)人產(chǎn)業(yè)賬戶

bankruptcy notice 破產(chǎn)通知書

bankruptcy order 破產(chǎn)令

bankruptcy petition 破產(chǎn)呈請(qǐng)書

bank's buying rate 銀行買價(jià)

bank's selling rate 銀行賣價(jià)

base 基數(shù)；基值；基準(zhǔn)；基礎(chǔ)

base cost 基準(zhǔn)費(fèi)用

base date 基準(zhǔn)日期；基日

base index 基本指數(shù)

base of valuation 估值基準(zhǔn)

base period 基期；評(píng)稅基期

base rate 基本利率；基本匯率

base year 基準(zhǔn)年；基年

baseline 基線

baseline expenditure 基線開支

basic allowance 基本免稅額

basic personal allowance 基本個(gè)人免稅額

basic salary 基本薪金；底薪

basic value 基本值

basic wage 基本工資；底薪

basis 標(biāo)準(zhǔn)；基準(zhǔn)；差價(jià)〔有價(jià)證券〕

basis of assessment 評(píng)稅標(biāo)準(zhǔn)；評(píng)稅根據(jù)

basis of consolidation 賬項(xiàng)綜合算法

basis of valuation of property 財(cái)產(chǎn)估價(jià)準(zhǔn)則

bear bond 熊債券

bear market 熊市；跌市；淡市；空頭市場(chǎng)

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(shì)；表現(xiàn)；行為

below-the-line account 線下賬目

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(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

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(jìng)投人

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)；賬單；匯票；條例草案

bill acceptance 票據(jù)承兌

bill broker 票據(jù)經(jīng)紀(jì)

bill discounting company 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 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)

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 vote 整體撥款

blue chip 藍(lán)籌股；優(yōu)質(zhì)股票

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 Treasury 庫務(wù)管理委員會(huì)

board trading 上板式買賣

body corporate 法團(tuán)；法人團(tuán)體

bogus transaction 虛假交易

bona fide mortgage 真正抵押

bona fide transaction 真正交易

bond 債券；擔(dān)保契據(jù)；擔(dān)保書；債權(quán)證明書

bond fund 債券基金

bond rating 債券評(píng)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(cè)；賬簿

book and paper 簿冊(cè)及文據(jù)

book close date 截止過戶日期

book debt 賬面?zhèn)?xiàng)

book entry 賬面記錄

book loss 賬面虧損；賬面損失

book of account 賬簿

book profit 賬面利潤(rùn)

book reserve 賬面儲(chǔ)備

book value 賬面價(jià)值

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)賬；分項(xiàng)數(shù)字

break-even 收支平衡；收支相抵；損益兩平

break-even point 收支平衡點(diǎn)；損益平衡點(diǎn)

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

broker's firm 經(jīng)紀(jì)行

broker's representative 經(jīng)紀(jì)代表

brought to credit 入賬

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 proposal 財(cái)政預(yù)算案建議

budget revenue 財(cái)政預(yù)算案收入

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)

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

bull bond 牛債券

bull market 牛市

bull position 多頭；看漲

bullion broker 金銀經(jīng)紀(jì)

bullion market 金銀市場(chǎng)

buoy up 上升

buoyant 活躍；蓬勃；堅(jiān)挺

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 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 income 營(yíng)業(yè)收入

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 recovery 業(yè)務(wù)重整

business registration application form 商業(yè)登記申請(qǐng)表

business registration certificate商業(yè)登記證

business registration fee 商業(yè)登記費(fèi)

business registration inspector 商業(yè)登記督察

business sector 商界

business sentiment 營(yíng)商意欲

business taxation 商業(yè)課稅

business turnover 營(yíng)業(yè)額

business undertaking 商業(yè)經(jīng)營(yíng)

business-friendly 方便商界；有利營(yíng)商；利于商界運(yùn)作

buy 買入

buy low and sell high 低價(jià)買入而高價(jià)賣出

buy order 買盤

buyer's market 買家市場(chǎng)

buyer's price 買價(jià)；買方出價(jià)

buy-in 補(bǔ)進(jìn)；補(bǔ)倉

buying rate 買入價(jià)；買入?yún)R率