最新会计英语词汇汇总（财经类)

最新会计英语词汇汇总（财经类)agrand一千美元alumpsum一次总付的金额AshareＡ股；甲类股份athree-boxreversalcriterion三盒子价格反标准A/Bairbill空运提单AAagainstactuals以期换现；期货转现货AAautoanswer自动应答AARagainstallrisks保一切险ABacceptbills接受跟单汇单abovo从开始；自始abandon委付；投保；放弃abandonedproperty委付财产；废弃财产；已放弃产权财产abandonedvessel委付船；弃船abandonee被委付人abandonment委付；报废；放弃abandonmentclause弃船条款；委付条款abandonmentloss废弃损失abandonmentofship船舶委付；弃船abandonmentofvoyage放弃航次abandonmentvalue放弃价值；清算价值abateaprice还价abatement减(免)税；打折扣；冲销；返销部分或全部abatementoftax减税；税款的扣减；减扣免税额abbrev.缩略语ABCanalysisABC分析法ABCcontrolsystemABC存货控制 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 ABCmethodofanalysisABC分析法abend异常结束；非正常中断abeyance中止；所有权未定；暂搁abidebycontract遵守 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 abilitytorepayloan偿还借款能力ABNAMROBankN.V荷兰银行abnormalcondition非正常状态abnormaldepreciation非常折旧；特别折旧abnormalexchange非正常交易；非正常行市abnormalgains非常收益abnormalitem非常项目；特殊项目abnormalrisk异常危险；特殊风险abnormalspoilage非正常损耗；异常破损aboriginalcost原始价值abort终止；中断Abort,Retry,Fail,Ignore?凭单；“中断，再试，放弃，不理睬?”abortiveenterprise超额利润abovefullcarrymarket超满持仓费用市场abovepar超过面值；高于票面价值aboveparvalue平价以上；高于票面价值abovetheline线上项目above-targetprofit超额利润above-the-lineexpenditure线上项目支出；经常项目支出；经常预算支出above-the-linereceipt线上项目收入；经常预算收入abrogation废除ABS(NC)absence缺席ABSAAsiaLimited南非联合亚洲有限公司absenceofconsideration(合同)缺乏对价；无对价absentereo在被告缺席的情况下absenteeowner未在场物主；无机能资本家absenteeownership不在所有权；遥有制度；未参预管理主权absoluteacceptance单纯承兑；无条件承兑absolutechange绝对数值变更absoluteexpenditure实际开支absoluteguidelinefigure绝对准则数字absoluteinterest绝对权益absoluteorderofdischarge绝对破产解除令absoluteprofitmargin绝对利润幅度absolutevalue实值；绝对值absolutelyvestedinterest绝对既得权益absorbedcost已吸收成本；已分摊成本absorption吸收；分摊；合并absorptionrate吸收率；摊配率；分摊率abstract摘要ACBFinanceLimited亚洲商业财务有限公司acceptablerate适当利率；适当汇率acceptanceagreement承兑 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 acceptanceforhonour参加承兑acceptor承兑人；接受人；受票人acceptorforhonour参加承兑人accidentinsurance意外保险accidentinsurancescheme意外保险 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 accidentyearbasis意外年度基准accommodation通融；贷款accommodationbill通融票据；空头票据accommodationparty汇票代发人accountbalance帐户余额；帐户结余accountbook帐簿accountcollectedinadvance预收款项accountcurrentbook往来帐簿accountofdefaulter拖欠帐目accountpayable应付帐款accountreceivable应收帐款accountreceivablereport应收帐款报表accountstatement结单；帐单；会计财务报表accounttitle帐户名称；会计科目accountant'sreport会计师报告Accountant'sReportRules会计师报告规则AccountingArrangements《会计安排》accountingbasis会计基础AccountingCircular《会计通告》accountingclass会计类别accountingdate记帐日期；会计结算日期accountingformoney款项核算AccountingOfficer会计主任accountingperiod会计报告期；会计期accountingpolicy会计政策；会计方针accountingpractice会计惯例accountingprinciple会计准则accountingrecord会计 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 accountingreport会计报告AccountingSocietyofChina中国会计学会accountingstatement会计报表accountingsystem会计制度；会计系统accountingtransaction会计事项；帐务交易accountingtreatment会计处理accountingyear会计年度accretion增值；添加accrual应计项目；应累算数目accrualbasis应计制；权责发生制accrualbasisaccounting应计制会计；权责发生制会计accrue应累算；应计accruedbenefit应累算利益accruedcharges应计费用accruedexpenses应累算费用accruedinterestpayable应付利息；应计未付利息accruedinterestreceivable应收利息；应计未收利息accruedright累算权益accruingprofit应累算的利润accumulatedfiscalreserve累积财政储备accumulatedprofit累积利润；滚存溢利accumulatedreserve累积储备acquiredassets既得资产acquisition收购；购置；取得acquisitioncost购置成本acquisitionexpenses购置费用acquisitionof100%interest收购全部股权acquisitionofcontrol取得控制权acquisitionoffixedassets购置固定资产acquisitionofshell“买壳”acquisitionprice收购价actofGod天灾actingpartner执事合伙人activemarket买卖活跃的市场；交投畅旺的市场；旺市activepartner积极参与的合伙人activetrading交投活跃actualcirculation实际流通actualcost实际成本actualexpenditure实际开支；实际支出actualincome实际入息；实际收入；实际收益actualmarket现货市场actualprice现货价；实际价格actualprofit实际利润actualquotation实盘；实际价位；实际报价actualyearbasis按实际年度计算actuals实货actuarialinvestigation精算调查actuarialprinciple精算原则actuarialreport精算师报告actuarialvaluation精算师估值actuary精算师adreferendumagreement暂定协议；有待覆核的协定advaloremduty从价税；按值征税advaloremdutysystem从价税制advaloremfee从价费advaloremtariff从价关税additionalallowance额外免税额additionalassessableprofit补加应评税利润additionalassessment补加评税additionalcommitment额外承担additionalcommitmentvote额外承担拨款additionalprovision额外拨款additionalstampduty附加印花税additionaltax补加税罚款；补加税款AdditionalTaxDemandNote缴纳补加税罚款通知书；缴纳补加税款通知书adjudgedbankrupt被裁定破产adjudicatedbankrupt裁定破产人adjudicationfee裁定费；评定印花税额手续费；评估契据费adjudicationofbankruptcy裁定破产；宣告破产adjudicationofinsolvency裁定无力偿还债务adjustedactual经调整的实数；调整后的实数adjustedcurrentassets经调整的流动资产；调整后的流动资产adjustedfigure经调整的数字；调整后的数额adjustedliabilities经调整的负债；调整后的负债adjustedloss经调整的亏损；调整后的亏损adjustedprofit经调整的利润；调整后的利润adjustedsurplus经调整的盈余额；调整后的盈余额adjustedvalue经调整的价值；调整后的价值adjustment调整；修订；理算〔保险〕adjustmentcentre调剂中心adjustmentlag调整过程的时间差距；调整时差adjustmentmechanism调整机制adjustmentofloss亏损调整adjustmentprocess调整过程；调整程序adjustmentrange调整幅度administeredexchangerate受管制汇率administrationexpenses行政费用administrationfee手续费；行政费administrationinbankruptcy破产管理administrationorder遗产管理令administrator管理人；遗产管理人administratoroftheestate遗产管理人admissionofdebt债项承认书admissionofproof接纳债权证明advance放贷款项；垫付款项；预支款项；预付款项advanceaccount暂支帐目；预付款帐户advancecompensation预付补偿金advancefromshareholder股东垫款advancependingreimbursement预支以待日后付还advancedeconomy先进经济体系advancement预付；预付财产advanceswarrant垫款令advancing贷出adversebalance逆差adverseexchange逆汇adviceforcollection托收通知书adviceofdrawing提款通知书；汇票通知书adviceofpayment付款通知affidavit誓章；遗产申报誓章affidavitofnoreceipt述明无收款的誓章affiliate联号；联营公司；附属公司affiliatedcompany附属公司；联号；联营公司affirmation[estateduty]非宗教式宣誓〔遗产税〕affordability负担能力after-acquiredproperty事后取得的财产after-hoursdealing市后交易after-taxprofit税后盈利；税后利润；税后溢利agencyagreement代理协议agencyexpenses代理机构的开支agencyfee代理费AgencyLaw《代理法》agent代理人；承销人agentofcompany公司代理人agent'sfee代理人费；经纪费aggregate总计；总数；总体数字aggregateamount总款额；总额aggregateatconstantprice按固定价格计算的总体数字aggregatedemand总需求aggregategrossposition总持仓量aggregatelimit总限额aggregateofsalariestax合计薪俸税aggregateperformance总体表现；总体业绩aggregatesupply总体供应aggregatesurplus总盈余aggregatetotal整体总额aggregatevalue总值；合计价值aggregatedbasis合计基准aggregation合并计算；合计；总和aggregationofproperty财产的总和agio差价；贴水agreementforasettlement授产协议agreementforassignment转让协议agreementforsale售卖协议；买卖协议agreementofreinsurance再保险协议AgriculturalBankofChina中国农业银行airpassengerdeparturetax飞机乘客离境税airporttax机场税alcoholduty酒精税alienation让与；让渡；转让alimony生活费；赡养费AllOrdinariesIndex[AOI]所有普通股指数allrisks全险；综合险allocationletter拨款信件allocationoffund分配款项；预留款项allocationofprofit利润分配；溢利分配allocationwarrant拨款令allotment分配；配股allotmentnotice股份配售通知；配股通知allotmentofshares股份分配allowable可获宽免；免税的allowablebusinessloss可扣除的营业亏损allowableexpenses可扣税的支出allowance免税额；津贴；备抵；准备金allowancefordebts债项的免税额allowanceforinflation为通货膨胀而预留的款项；通胀准备金allowancetodebtor给债务人的津贴alterationofcapital资本更改alternatetrustee候补受托人amalgamation合并ambitofcharges征税范围；收费范围amendedvaluation经修订的估值AmericanCommoditiesExchange美国商品交易所AmericanExpressBankLimited美国运通银行AmericanStockExchange美国证券交易所amortization摊销amountduefrombanks存放银行同业的款项amountduefrombanksabroad存放海外银行同业的款项amountduefromlocalbanks存放本港银行同业的款项amountduetobanks银行同业的存款amountduetobanksabroad海外银行同业的存款amountduetolocalbanks本港银行同业的存款amountduetooutportbanks外埠银行同业的存款amountfornoteissue发行纸币的款额amountofbond担保契据的款额amountofconsideration代价款额amountofcontribution供款数额amountofindebtedness负债款额amountofrateschargeable应征差饷数额amountofsharecapital股本额amountofsumsassured承保款额amountofvariation变动幅度amountofvote拨款数额amountpayable应付款额amountreceivable应收款额AmsterdamStockExchange阿姆斯特丹证券交易所analysis分析ancillaryrisk附属风险annualaccount周年帐目；周年帐目报表；年度决算；年结annualaccountingdate年结日期annualallowance每年免税额；年积金；年度津贴；年津annualbalance年度余额annualdisposableincome每年可动用收入annualestimates周年预算annualfee年费annualgeneralmeeting周年大会annualgrowthrate年增率；每年增长率annuallong-termsupplement长期个案每年补助金annualpensionableemolument可供计算退休金的年薪annualreport年报annualreturn周年报表；周年申报表；每年报税表格AnnualReturnRules《周年报表规则》annualroll-forwardbasis逐年延展方式annualsalary年薪annualstatement年度报表；年度决算表annuitant年金受益人annuity年金annuitycontract年金合约annuityonhumanlife人寿年金antecedentdebt先前的债项ante-datedcheque倒填日期支票anticipatedexpenditure预期开支anticipatednetprofit预期纯利anticipatedrevenue预期收入anti-inflationmeasure反通货膨胀措施anti-inflationarystance反通货膨胀立场apparentdeficit表面赤字apparentfinancialsolvency表面偿债能力apparentpartner表面合伙人applicationoffund资金应用appointedactuary委任精算师appointedauditor委任核数师；委任审计师appointedtrustee委任的受托人appointer委任人apportionedprorata按比例分摊apportionment分配；分摊apportionmentformula分摊方程式apportionmentofestateduty遗产税的分摊appraisal估价；评估appreciablegrowth可观增长appreciableimpact显着影响appreciableincrease可观增长appreciation增值；升值appreciationtax增值税appropriation拨款；拨用；拨付appropriationaccount拨款帐目AppropriationBill拨款法案appropriation-in-aidsystem补助拨款办法approvedassets核准资产approvedbasketstock认可一篮子证券approvedbudget核准预算approvedcharitabledonation认可慈善捐款approvedcurrency核准货币；认可货币approvedestimates核准预算approvedoverseasinsurer核准海外保险人approvedprovision核准拨款approvedredeemableshare核准可赎回股份approvedregionalstock认可地区性证券approvedretirementscheme认可退休金计划approvedsubordinatedloan核准附属贷款arbitrage套戥；套汇；套利arbitrageur套戥者；套汇者arbitraryamount临时款项arrangement措施；安排；协定arrears欠款arrearsofpay欠付薪酬arrearsofrevenue逾期未收税款；逾期未收的帐项articlesofassociation组织章程；组织细则；组织章程细则ascertainmentofprofit确定利润AsiaClear“亚洲结算系统”AsiaCommercialBankLtd.亚洲商业银行有限公司AsianDevelopmentBank[ADB]亚洲开发银行〔亚银〕AsianDevelopmentFund[ADF]亚洲发展基金Asiandollarbond亚洲美元债券Asiandollarmarket亚洲美元市场Asiandollarrate亚洲美元利率askedprice沽盘；喊价；索价；卖方报价assessableincome应评税入息assessableloss应评税亏损assessableprofit应评税利润assessablevalue应评税值assessedprofit估定利润assessedvalue经评估价值assessment评税；评定；估价；评税单assessmentnumber评税编号；估价编号assessmentofadditionaltax补加税评税assessmentofperformance业绩评估；实绩评价Assessor评税主任assetpricebubbles资产价格泡沫asset-backedsecurities具资产保证的证券assetsaccretion资产增值assetsandliabilities资产与负债assetsbettermentstatement资产递增表；资产改进表assetslending实物放款；有抵押贷款assetsportfolio资产投资组合assetsprice资产价格assetsquality资产质素assetsrealization资产变现assetssecuritization资产证券化assetsstripping削减资产；拆卖资产assetsvalue资产值assignee承让人assignment转让；转让书；转让契assignmentofinterest权益转让assignmentofproperty物业转让；物业转让书assignmentright转让权assignor转让人associate有联系的人；有关连人士；相联者；合伙人；associatemember附属会员associatedbodycorporate相联法人团体associatedcompany相联公司；联属公司associatedcorporation相联法团associationofunderwriters承保人组织assumptionofcontrol接管assurance担保；保险；转易；转易书assuranceofinterest权益的转易at19XXprice按一九ＸＸ年价格计算atadiscount按赔价计算；按贴水价格计算；打折扣atapremium按溢价计算；按升水价格计算atcall通知付款；按通知atconstantmarketprice按固定市价计算atconstantprice按固定价格计算atcost按成本计算atcurrentmarketprice按当时市价计算；按现时市价计算atcurrentprice按当时价格计算；按现时价格计算atfactorcost按要素成本计算；按生产要素成本计算atmoney-of-the-dayprice按付款当日价格计算atorbetter按指定或较佳价位〔买卖指令〕atpar按面值计算；平价atsight见票即付attheclose按收市盘attheopening按开市盘attestation见证；见证条款at-the-moneyoption平价期权attorney受权人；受托代表人attornment新拥有人承认书attributableprofit可归属利润attributablesharevalue可归属股份价值AucklandStockExchange奥克兰证券交易所auction拍卖auctioneer拍卖商audit审计；核数AuditCommission审计署auditreview帐目审查auditedaccount审计帐目；经审计的帐目auditedannualaccount经审计的周年帐目auditedbalancesheet经审计的资产负债表auditor核数师；核数主任；审计师auditor'scertificate核数师证明书；审计师证明书auditor'sreport核数师报告；审计师报告Aussiebond澳元债券austeritybudget紧缩预算AustralianDollar[AUD]澳元AustralianOptionsMarket澳大利亚期权市场AustralianStockExchange澳大利亚证券交易所AustrianSchilling[ATS]奥地利先令authentication认证；鉴证authoritytopurchase委托购买证；委购书authorization认可；核准；授权；授权书authorizationbydirection指示授权authorizationbyinstruction指令授权authorizationbywarrant令状授权authorizationofunittrust单位信托的认可authorizedagent指定代理人authorizedcapital法定资本authorizedclerk出市员authorizeddealer认可交易商authorizedfund认可基金authorizedfundhouse获授权的基金公司；认可基金公司authorizedinstitution认可机构authorizedinsurer获授权保险人；获认可承保人authorizedinvestment特准投资项目authorizedperson获授权人authorizedrepresentative获授权代表authorizedsharecapital法定股本automatedquotationsystem自动报价系统automaticadjustmentsystem自动调整系统AutomaticClearingHouse自动票据交换所autopay自动转帐availableassets可用资产availablefiscalreserve现存财政储备availableprofit可用利润average平均；平均数；海损averagebasicsalary平均基本薪金averageconsumerexpenditure平均消费开支；一般消费开支averagecost平均成本averagedailyturnover平均每日成交额averagedailywagerate平均每日工资率averageexpenditurepattern平均开支模式averagegrowthrate平均增长率averagenetfixedassets固定资产平均净值averageofrelatives相对价格平均数averageprice平均价格averagepropensitytoconsume平均消费倾向；一般消费倾向averagepropensitytosave平均储蓄倾向；一般储蓄倾向averagerate平均率averagerevenue平均收入；平均收益averagestock平均库存；平均存货averageyearlyrent平均年租avoidanceofdoubletaxation避免双重课税avoidanceoftax避税BshareＢ股；乙类股份BAAsiaLimited美银亚洲有限公司backduty补缴税款backtax补缴税款backdoorlisting“借壳”上市；“买壳”上市back-to-backcredit对开信贷back-to-backloan对销贷款backwardation交割延期费〔证券〕；倒价〔期货〕；现货溢baddebt坏帐baddebtprovision坏帐准备badyear歉年bailee受寄人Bailiff执达主任BailiffOffice执达主任办事处bailment委托保管balance差额；余额；结余balancebroughtdown余额承上balancebroughtforward〔上年度〕结转；余额承前balancecarrieddown余额转下balancecarriedforward〔本年度〕结转；余额移后balanceofpayments国际收支差额；国际收支平衡表balanceofproceeds收入余数balanceoftrade贸易差额balancesheet资产负债表balancesheetdate结算日balancewithotherbanks存放银行同业的结余balancedbudget平衡预算balancingallowance结余免税额balancingcharge结余课税BancodiNapoliS.p.A.意大利拿玻里银行S.p.A.bankacceptance银行承兑汇票bankaccount银行帐户bankaccountholder银行帐户持有人bankbalance银行结余bankbook银行存摺bankcashierorder银行本票bankcode银行暗码bankdraft银行汇票BankExaminer银行审查主任bankguarantee银行担保banklending银行贷款bankliquidity银行流动资金bankloan银行贷款BankMelliIran伊朗国家银行banknote银行纸币；钞票banknotehandlingfee处理纸币的手续费banknotelawfullyissued合法发行的银行纸币banknotetransaction货币交易banknotesrate现钞汇率BankofAmericaNT&SA美国银行BankofChina中国银行BankofChinaGroup中银集团BankofCommunications交通银行BankofEastAsia,Limited东亚银行有限公司BankofEngland英伦银行BankofFukuokaLtd.冈银行BankofIndia印度银行BankofMontreal加拿大满地可银行BankofNovaScotia加拿大丰业银行BankofScotland苏格兰银行BankofTaiwan台湾银行bankrate银行利率；银行贴现率；银行牌价bankservicecharges银行手续费；银行服务费bankstatement银行结单banktradingday银行营业日Bank,The[magazine]《银行家杂志》banker银行家；银行业者；银行banker'sacceptance银行承兑汇票banker'sauthority银行权能banker'sbook银行簿册bankers'clearinghouse银行票据交换所；银行票据结算所banker'sdraft银行本票；银行汇票banker'sorder银行付款委托书；银行本票banker'srecord银行记录BankersTrustCompany美国信孚银行banker'sundertaking银行承诺BankingAdvisoryCommittee银行业务谘询委员会bankingbusiness银行业务bankingfacility银行融资；银行服务bankinglicence银行牌照bankingsupervisoryauthority银行监管当局bankingsystem银行体系bank-relatedbroker与银行有关的经纪bankrupt破产；破产人bankruptcycourt破产法庭BankruptcyEstatesAccount破产人产业帐户bankruptcynotice破产通知书bankruptcyorder破产令bankruptcypetition破产呈请书bankruptcyproceeding破产法律程序bank'sbuyingrate银行买价bank'ssellingrate银行卖价BanqueNationaledeParis法国国家巴黎银行BanqueWorms法安银行BarclaysBankplc柏克莱国际银行bargainhunting趁低吸纳；在低价位购入Baringscrisis霸菱危机base基数；基值；基准；基础basecost基准费用basedate基准日期；基日baseindex基本指数baseofvaluation估值基准baseperiod基期；评税基期baserate基本利率；基本汇率baseyear基准年；基年baseline基线baselineexpenditure基线开支baseline-plusforecast基线开支及额外开支预测base-weightedLaspeyresindex基本加权的拉斯佩尔指数base-yearaverageprice基年平均价格basicallowance基本免税额basicpersonalallowance基本个人免税额basicsalary基本薪金；底薪basicvalue基本值basicwage基本工资；底薪basis标准；基准；差价〔有价证券〕basisofassessment评税标准；评税根据basisofconsolidation帐项综合算法BasleAgreement《巴塞尔协议》BasleCapitalAccord《巴塞尔资本协定》BasleCommittee巴塞尔委员会BasleConcordat《巴塞尔协定》BaslePaymentsCommittee巴塞尔支付委员会Baslestandardizedapproach巴塞尔标准计算方法Bauhiniadesigncoin洋紫荆硬币BCAFinanceLimited中亚财务有限公司BDNIFinanceLimited印尼商业财务有限公司bear看淡股市者；“淡友”；抛空投机者bearbond熊债券bearmarket熊市；跌市；淡市；空头市场bearposition空仓bearer持票人bearerbill不记名汇票bearerbond不记名债券bearercertificate不记名票据bearercheque不记名支票；来人支票bearerinstrument不记名文书bearersecurities不记名证券behaviour走势；表现；行为BelgianFranc[BEF]比利时法郎below-the-lineaccount线下帐目benchmark基准benchmarkdatabase基准数据库benchmarkentrypoint基准起薪点benchmarkestimate基准估计数字benchmarkrevision基准数字修订benchmarksurvey基准统计benchmarkyieldcurve基准收益率曲线beneficialholding实益股份；实益持股量beneficialinterest实益权益beneficialowner实益拥有人beneficialownership实益拥有权beneficialshareholding实益股份beneficiallyinterested享有实质权益beneficiallyowned实益拥有beneficiallyownedshare实益股份beneficiary受益人；受惠人；受款人；受惠国beneficiaryunderatrust信托受益人benefit利益；福利；津贴；保险赔偿费benefitofcontract合约利益BergenBank卑尔根银行bestlendingrate最优惠贷款利率BestPracticeGuide《最佳执行指引》bet投注betacoefficient贝他系数；“啤打”系数；投资风险与股市风betsandsweepstax博彩及彩票税betterment不动产增值；修缮经费bettermentincome资产增值收入bettermentprofit以资产增值方法计算的利润额bettingduty博彩税bid叫价；出价；投标；提出拨款申请；买盘bidprice买价；投标价格；收购价bidrate买价；投标价；拆入息率bidder竞投人BIIFinanceCompanyLimited印尼国际财务有限公司bilateralagreement双边协议；双边协定bilateralmeeting双边会议bilateralnettingagreement双边净额结算协议bill票据；帐单；汇票；条例草案billacceptance票据承兑billbroker票据经纪billdiscountingcompany票据贴现公司billforclearing交换票据；结算票据billinaset汇票联票billofexchange汇票billoflading[B/L]提单billofsale[B/S]卖据；动产抵押据billpayableaftersight见票后付款汇票billpayableondemand凭票要求付款的汇票billpurchased出口押汇；买入票据billreceivable应收票据BillsofExchangeLaw《票据法》blankendorsement空白背书；不记名背书blanketinsurance总括保险；综合保险；统保blanketpolicy总括保险单；统保单block交易单位〔证券〕；大宗股票；集团blockallocation整体拨款；整笔拨款blockcapitalgrant整笔非经常补助金blockdiscountpolicy折扣统保单blockgrant整笔补助金blockgrantsystem整笔补助金制度blockoffer[securities]整批发售〔证券〕blockvote整体拨款bluechip蓝筹股；优质股票boardlot交易单位；上牌单位；“一手”BoardofInlandRevenue税务委员会BoardofTreasury库务管理委员会boardtrading上板式买卖BOCICapitalLimited中银国际融资有限公司bodycorporate法团；法人团体BogorDeclaration《茂物宣言》bogustransaction虚假交易bonafidemortgage真正抵押bonafidetransaction真正交易bonavacantia无主财物bond债券；担保契据；担保书；债权证明书bondfund债券基金bondrating债券评级bondedwarehouse保税仓bonus花红；红利；奖金bonusissue红股发行bonusshare红股book簿册；帐簿bookandpaper簿册及文据bookclosedate截止过户日期bookdebt帐面债项bookentry帐面记录bookloss帐面亏损；帐面损失bookofaccount帐簿bookprofit帐面利润bookreserve帐面储备bookvalue帐面价值book-keepingtransaction帐面交易boomyear经济高度增长年；景气年份boomingmarket旺市；好市；景气市场boost上扬borrow借入borrowedfund借入资金borrowedstock被借用证券borrower借用人；借款人；借方borrowing借款；借贷；举债borrowingpower借贷权；借款能力borrowinguponstock以公债形式借取款项bottomout见底回升；停泻回升bottomprice最低价；底价boughtandsoldnote买卖单据boughtnote买货单brakingeffect抑制效果branch部；分行；支行branchregistrationfee分行登记费breachoftrust违反信托breakclause终止条款；中断条款breakdown分成细目；明细表；分类细帐；分项数字break-even收支平衡；收支相抵；损益两平break-evenpoint收支平衡点；损益平衡点BrettonWoodsAgreement《布雷顿森林协定》BrettonWoodsSystem布雷顿森林制度brieffee诉讼费；承办费broker经纪brokerage经纪费；经纪佣金brokeragecharges经纪费；经纪佣金brokeragehouse经纪行broker'sfirm经纪行broker'srepresentative经纪代表broughttocredit入帐BrusselsStockExchange布鲁塞尔证券交易所bucketing“对敲”；利用顾客资金买空卖空bucketingoffence“对敲”罪行budget财政预算案；预算budgetbooklet预算案小册BudgetConcludingSpeech《财政预算案总结演词》budgetcycle财政预算案编制周期BudgetDay财政预算案发表日budgetdebate财政预算案辩论budgetdeficit财政预算赤字budgetexercise财政预算案编制工作budgetguideline财政预算案准则；财政预算案指引budgetguidelineratio财政预算案准则比率budgetproposal财政预算案建议budgetrevenue财政预算案收入budgetrevenuemeasure财政预算案税收措施；财政预算案收入措施BudgetSpeech《财政预算案演词》budgetstrategy财政预算策略budgetsurplus财政预算盈余budgetaryandcostcontrol预算与成本管制budgetarycriterion开支预算准则budgetarydeficit财政预算赤字budgetaryguideline财政预算指引budgetaryimplication财政预算的影响budgetaryinnovation财政预算新措施budgetarymanagement财政预算管理budgetarypolicy财政预算政策budgetaryposition财政预算状况budgetarystrategy财政预算策略budgetarysystem财政预算制度budgetedcost预算成本budgetedforsurplus预算盈余buildingcostindex建造成本指数built-instabilizer内在稳定因素；内在稳定措施bulkbuying大宗采购；大批购买bulktransfer大额股票转名bull看好股市者；“好友”；买空投机者bullbond牛债券bullmarket牛市；升市；旺市；多头市场bullposition长仓bullionbroker金银经纪bullionmarket金银市场buoyup上升buoyant活跃；蓬勃；坚挺；保持高价〔股票〕buoyantmarket市况活跃bursary助学金；补助金business商业；业务businessaddress营业地址businessassociation业务协会businessbankaccount银行营业户口businessconcession特许经营权businesscycle商业周期；经济周期；商业循环businessday营业日；交易日businessexpenses营业开支；营业费用businessforprofit牟利业务businesshour营业时间businessincome营业收入businessoftakingdeposits接受存款业务businessplan业务计划businessrecord业务记录businessrecovery业务重整businessregistrationfee商业登记费businessregistrationnumber商业登记号码BusinessRegistrationOfficer商业登记主任businesssector商界businesssentiment营商意欲businesstaxation商业课税businessturnover营业额businessundertaking商业经营business-friendly方便商界；有利营商；利于商界运作buy买入buylowandsellhigh低价买入而高价卖出buyorder买盘buyer'smarket买家市场buyer'sprice买价；买方出价buy-in补进；补仓buyingrate买入价；买入汇率C.F.FinanceCompanyLimited浙一财务有限公司calendaryearfigure历年数字call催缴通知；认购期权calldeposit通知存款；活期存款callloan短期同业拆借；通知贷款callmargin补仓；追加保证金callmarket短期同业拆放市场callmoney短期同业拆借；活期贷款calloption认购期权；看涨期权callprice赎回价格；提前赎回价callwarrant认购认股权证；回购认股权证callableshare可收回股份；可兑付股份calledupsharecapital已催缴股本CanadianDollar[CAD]加拿大元cancellationprice取消费cap上限capital资本；资金CapitalAccord《资本协定》capitalaccount资本帐；非经常帐capitaladequacyratio[CAR]资本充足比率capitalallowance资本免税额capitalalteration资本变更capitalandliabilitiesratio资本负债比率capitalappreciation资本增值capitalassets资本资产capitalatrisk风险资本capitalbase资本基础；资金基础capitalcharges资本支出；资本费用capitalcommitment资本承担capitalconvergence划一资本充足比率capitalcost资本成本；建设成本；建设费用capitalcover资本保证capitaldeficit资本亏绌；资本赤字capitaldividedintoshares资本分成股份capitalelement资本因素；资本部分capitalequipment资本设备capitalexpenditure资本开支；非经常开支capitalexpenses资本费用capitalfinancing筹集资本；以非经常收入支付非经常开支的结capitalflow资金流量capitalformation资本形成；集资capitalformationfigure资本组合数字capitalfund资本基金capitalgain资本增益；资本增值capitalgainstax资本增值税capitalgoods资本财货；资本货物capitalgrant非经常补助金；非经常拨款；建设补助金capitalgrantcycle建设补助金周期capitalinjection注入资本；注资capitalinput投入资本capitalintensity资本密集度capitalintensive资本密集capitalinvestment资本投资CapitalInvestmentFund资本投资基金capitalloss资本损失capitalmaintenance资本保值；资本保留capitalmarket资本市场；资金市场capitalmarketinstrument资本市场票据capitalmoney资本款项capitalmovem