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"b  b   ba  be  bi  bl  bm  bo  br  bu  by 
EnglishChineseReference
"black out" period 限制買賣期 HKEX glossary
"black out" period 禁止買賣期 HKEX glossary
"bookless" accounting system 「無帳簿」會計系統 Glossary of accounting terms
B Share B股[指國內上市公司專供非中國公民買賣的特種股票] Glossary of accounting terms
baby bond 小額債券 Glossary of accounting terms
back charge 決算後費用 Glossary of accounting terms
back duly 補繳稅款 Glossary of accounting terms
back duty 欠稅 Glossary of accounting terms
back freight 回程運費 Glossary of accounting terms
back freight 退貨運費 Glossary of accounting terms
back money 拖欠款 Glossary of accounting terms
back money 逾期未付款 Glossary of accounting terms
back month 遠期月份 HKEX glossary
back office 後勤辦公室 HKEX glossary
back order 延期交貨 Glossary of accounting terms
back order 缺貨 Glossary of accounting terms
back order memo 延期交貨通知書 Glossary of accounting terms
back pay 欠薪 Glossary of accounting terms
back rent 欠租 Glossary of accounting terms
back salary 欠薪 Glossary of accounting terms
back-door financing 後門融資 Glossary of accounting terms
back-door financing 秘密融資 Glossary of accounting terms
back-door listing 借殼上市 Glossary of accounting terms
back-office system 後勤運作系統 HKEX glossary
back-office system 辦公室後勤 HKEX glossary
back-to-back credit 相對信用 Glossary of accounting terms
back-to-back credit 背對背信用 Glossary of accounting terms
back-to-back credit 轉接式信用 Glossary of accounting terms
back-to-back letter of credit (L/C) 對開信用證 Glossary of accounting terms
back-to-back letter of credit (L/C) 轉接式信用證 Glossary of accounting terms
back-to-back loan 易幣貸款 [以等額存款為抵押的貸款] Glossary of accounting terms
back-to-back loan 背對背貸款 Glossary of accounting terms
back-to-back loan 轉接式貸款 Glossary of accounting terms
back-up 後備 Glossary of accounting terms
back-up 後援 Glossary of accounting terms
back-up copy 副本 Glossary of accounting terms
back-up diskette 後備軟磁碟 Glossary of accounting terms
back-up diskette 後備軟盤 Glossary of accounting terms
backdoor listing 借殼上市 HKEX glossary
backed bond 擔保債券 Glossary of accounting terms
backend enforcement【SFC】 後期執法【證監會】 HKEX glossary
backlog 積壓 Glossary of accounting terms
backtrack search 追蹤查找 Glossary of accounting terms
backup interactive line 後備聯線通訊線路 HKEX glossary
backward integration 反向兼併[指企業兼併原供應廠商以擴展業務] Glossary of accounting terms
backward supervision 反向監控 Glossary of accounting terms
backward tracing 反向追蹤 Glossary of accounting terms
backwardation 延期交割費 Glossary of accounting terms
backwardation 期貨低水 HKEX glossary
backwardation 期貨貼水 HKEX glossary
backwardation 貼水 HKEX glossary
bad and doubtful debt 呆債和壞債 Glossary of accounting terms
bad and doubtful loans 呆滯及不良貸款 Glossary of accounting terms
bad asset 不良資產 Glossary of accounting terms
bad asset 呆滯資產 Glossary of accounting terms
bad buy 賠本買賣 Glossary of accounting terms
bad claim 不良債權 Glossary of accounting terms
bad debt 壞帳 Glossary of accounting terms
bad debt 壞賬 HKEX glossary
bad debt expense 壞帳費用 Glossary of accounting terms
bad debt insurance 壞帳保險 Glossary of accounting terms
bad debt loss 壞帳損失 Glossary of accounting terms
bad debt provision 壞帳準備 Glossary of accounting terms
bad debt ratio 壞帳比率 Glossary of accounting terms
bad debt recovery 壞帳收回 Glossary of accounting terms
bad debt write-off 壞帳沖銷 Glossary of accounting terms
bad debts recovered account 壞帳收回帳戶 Glossary of accounting terms
bad debts reserve 壞帳儲備 Glossary of accounting terms
bad loan 不良貸款 Glossary of accounting terms
bad title 失效產權 Glossary of accounting terms
bad title 無效所有權 Glossary of accounting terms
badges of trade 交易標誌 Glossary of accounting terms
bail bond 保釋擔保 Glossary of accounting terms
bail bond 保釋擔保書 Glossary of accounting terms
bailee 受託人 Glossary of accounting terms
bailer 委託人 Glossary of accounting terms
bailer 寄託人 Glossary of accounting terms
bailment 財務委託 Glossary of accounting terms
bailment of goods 受託保管貨品 Glossary of accounting terms
bailout method 投資殘值計算法 Glossary of accounting terms
bailout payback method 投資殘值回收期計算法 Glossary of accounting terms
bailout period 委託期 Hong Kong Companies Ordinance
bait order 餌盤 HKEX glossary
balance 結存 Glossary of accounting terms
balance 結餘 Glossary of accounting terms
balance 餘額 Glossary of accounting terms
balance at bank 銀行存款餘額 Glossary of accounting terms
balance at beginning of the year 年初結餘 Glossary of accounting terms
balance at beginning of the year 年初餘額 Glossary of accounting terms
balance at end of the year 年末結餘 Glossary of accounting terms
balance at end of the year 年末餘額 Glossary of accounting terms
balance brought down (bal. b/d) 承前頁 Glossary of accounting terms
balance brought down (bal. b/d) 餘額承前 Glossary of accounting terms
balance brought forward (bal. b/f) 承前頁 Glossary of accounting terms
balance brought forward (bal. b/f) 餘額承前 Glossary of accounting terms
balance carried down (bal. c/d) 餘額轉移 Glossary of accounting terms
balance carried down (bal. c/d) 轉次頁 Glossary of accounting terms
balance carried forward (bal. (c/f) 餘額轉移 Glossary of accounting terms
balance carried forward (bal. c/f) 轉次頁 Glossary of accounting terms
balance certificate 股權餘額證書 Glossary of accounting terms
 

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