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 长仓
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
calendar year figure 历年数字
call 催缴通知；认购期权
call deposit 通知存款；活期存款
call loan 短期同业拆借；通知贷款
call margin 补仓；追加保证金
call market 短期同业拆放市场
call money 短期同业拆借；活期贷款
call option 认购期权；看涨期权
call price 赎回价格；提前赎回价
call warrant 认购认股权证；回购认股权证
callable share 可收回股份；可兑付股份
called up share capital 已催缴股本
cancellation price 取消费
cap 上限
capital 资本；资金
capital account 资本账；非经常账
capital allowance 资本免税额
capital alteration 资本变更
capital and liabilities ratio 资本负债比率
capital and liquidity requirement 资本与流动资金的规定
capital appreciation 资本增值
capital assets 资本资产
capital at risk 风险资本
capital base 资本基础；资金基础
capital charges 资本支出；资本费用
capital commitment 资本承担
capital contribution certificate 出资证明书
capital cost 资本成本；建设成本；建设费用
capital cover 资本保证
capital deficit 资本赤字
capital divided into shares 资本分成股份
capital element 资本因素；资本部分
capital equipment 资本设备
capital expenditure 资本开支；非经常开支
capital expenses 资本费用
capital financing 筹集资本；以非经常收入支付非经常开支的结算
capital flow 资金流量
capital formation 资本形成；集资
capital formation figure 资本组合数字
capital fund 资本基金
capital gain 资本增益；资本增值
capital gains tax 资本增值税
capital goods 资本货物
capital grant 非经常补助金；非经常拨款；建设补助金
capital grant cycle 建设补助金周期
capital injection 注入资本；注资
capital input 投入资本
capital intensity 资本密集度
capital intensive 资本密集
capital investment 资本投资
Capital Investment Fund 资本投资基金
capital loss 资本损失
capital maintenance 资本保值；资本保留
capital market 资本市场；资金市场
capital money 资本款项
capital money subject to a trust 信托财产资本
capital movement 资本流动
capital nature 资本性质
capital outlay 资本支出
capital portion 资本部分
capital profit 资本利润
capital project 基本工程项目；非经常开支项目
capital receipt 资本收入
capital redemption 资本赎回
capital redemption business 资本赎回业务
capital redemption contract 资本赎回合约
capital redemption reserve 资本赎回储备
capital reduction 资本减缩；减资
capital repayment 偿还资本
capital reserve 资本储备；后备资本
