English Chinese Financial Glossary b31

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

Board of Inland Revenue 税务委员会
Board of Review [inland revenue] 税务上诉委员会
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕
Board of Treasury 库务管理委员会
board trading 上板式买卖
BOCI Capital Limited 中银国际融资有限公司
body corporate 法团；法人团体
Bogor Declaration 《茂物宣言》
bogus transaction 虚假交易
bona fide mortgage 真正抵押
bona vacantia 无主财物
bond 债券；担保契据；担保书；债权证明书
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券
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；帐簿
book and paper 簿册及文据
book close date 截止过户日期
book debt 帐面债项
book entry 帐面记录
book loss 帐面亏损；帐面损失
book of account 帐簿
book profit 帐面利润
book reserve 帐面储备
book value 帐面价值
book-keeping transaction 帐面交易
boom year 经济高度增长年；景气年份
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；分类细帐；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
Bretton Woods Agreement 《布雷顿森林协定》
Bretton Woods System 布雷顿森林制度
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
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕