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B
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back month
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遠期月份
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back office
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後勤辦公室
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back-office system
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辦公室後勤系統；辦公室後勤運作系統
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backdoor listing
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借殼上市
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backend enforcement 【SFC】
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後期執法 【證監會】
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backup interactive line
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後備聯線通訊線路
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bad debt
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壞賬
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bait order
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餌盤
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balance
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結餘；餘額
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balance of payments
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國際收支平衡；國際收支差額
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balance sheet
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資產負債表
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balance sheet date
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年結日
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balance sheet equation
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資產負債表編製程式
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balancing item
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平衡項目
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bank confirmation
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銀行確認書；銀行證明文件
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Bank for International Settlements (BIS)
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國際結算銀行
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Bank of England
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英倫銀行
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Bank of Japan
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日本中央銀行
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bank reconciliation statement
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銀行對賬表
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banker's acceptance
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銀行承兌匯票
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banking company
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銀行
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banking facility
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銀行融通額；銀行融資額
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Banking Ordinance
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《銀行業條例》
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banner barter transaction
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以物易物的虛晃交易
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bare trustee
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被動受託人
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barrier option
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定界期權
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barrier warrant
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定界認股證；定界權證
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base day
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基準日
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base listing document
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基礎上市文件
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Basel Agreement
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巴塞爾協議
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Basel Committee on Banking Supervision (Basel Committee)
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巴塞爾銀行監管委員會 (巴塞爾委員會)
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Basel Concordat
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巴塞爾協定
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basis point
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點子；基點
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basis risk
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基準風險；基本風險
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basket of currencies
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一籃子貨幣
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basket warrant
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一籃子權證；一籃子備兌證
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batch settlement run
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多批交收處理程序
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Bear Equity Linked Instrument
(Bear ELI)
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「看跌」股票掛鉤票據
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bear market
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熊市
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bear position
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空倉；空頭*
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bear raid
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瘋狂拋售
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bearer securities
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不記名證券
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Bearer Treasury【Mainland China】
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不記名式國庫券【中國內地】
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below par
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低於面值
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below the line
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線下項目
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benchmark mortgage pool
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按揭貸款基準組合
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benchmark yield curve
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基準收益率曲線
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beneficial holder
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實益持有人
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beneficial interests
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實益權益
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beneficial owner
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實益擁有人
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beneficiary
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受益人
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benefits-in-kind
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實物利益
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Best Corporate Governance Disclosure Awards
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最佳企業管治資料披露大獎
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best execution price
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最佳成交價
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Best Practice Guide on Financial Disclosure by Authorised Institutions【HKMA】
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《認可機構披露財務資料的最佳執行指引》【金管局】
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best price
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最佳價格
|
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beta coefficient
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「啤打」係數
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beta test mode
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反饋測試模式
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bid price
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買價；買盤價
|
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bid-asked spread
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買賣差價
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bidder
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買家
|
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Big Bang【UK】
|
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金融大改革【英國】
|
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bilateral netting
|
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雙邊淨額結算
|
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bill of exchange
|
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匯票
|
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binomial option pricing model
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「二項式」期權定價模式
|
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black box trading
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程式買賣；程式交易
|
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Black-Scholes option pricing model
|
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「柏力克－舒爾斯」期權定價模式
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"black out" period
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限制買賣期
|
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blanket waiver
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全面豁免；一般豁免
|
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block order
|
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大額買賣盤
|
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block trade
|
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大手交易；大宗交易*；大額交易
|
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Block Trade Facility; Block Trading Facility (BTF)
|
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大手交易機制；大手交易設施
|
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blocking period
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暫停時段
|
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blue chip
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藍籌股
|
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board lot
|
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手；買賣單位
|
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board of directors
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董事會
|
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boiler room
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鍋爐室
|
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bond
|
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債券
|
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bonus issue
|
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派送股份；派送紅股；紅股發行
|
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bonus share
|
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紅股
|
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book building method
|
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累計投標制；詢價制*
|
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book close date (B/C date)
|
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截止過戶日期
|
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book closure period
|
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停止過戶期間
|
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book entry
|
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賬面記錄；賬面過賬
|
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book runner
|
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配售經辦人
|
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book value
|
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賬面值
|
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bought deal
|
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全數包銷
|
|
branch certificate
|
|
分行證明書
|
|
breadth of the market
|
|
市場闊度
|
|
breakeven point
|
|
損益平衡點；打和點
|
|
bridging loan
|
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過渡性貸款
|
|
Broker Activities Working Team
|
|
經紀活動工作小組
|
|
Broker Participant【CCASS Participants】
|
|
經紀參與者【中央結算系統參與者】
|
|
Broker Supplied System (BSS)
|
|
經紀自設系統
|
|
Broker's Representatives Course
|
|
經紀代表課程
|
|
Broker's Representatives Examination
|
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經紀代表考試
|
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Brokers' Accounting System
|
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經紀會計系統
|
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Brokers' Electronic Support Services (BESS)
|
|
經紀後勤辦公室支援服務
|
|
Brokers' Fidelity Insurance Committee
|
|
經紀忠誠保險計劃委員會
|
|
Brokers' Fidelity Insurance Scheme (BFI)
|
|
經紀忠誠保險計劃
|
|
brokerage
|
|
經紀佣金
|
|
brokerage house
|
|
經紀行
|
|
brought forward【accounting】
|
|
承前【會計】
|
|
browse and pick
|
|
瀏覽及挑選
|
|
bubble economy
|
|
泡沫經濟
|
|
bucketing
|
|
對敲
|
|
bulk registration service
|
|
大批登記服務
|
|
Bull Equity Linked Instrument
(Bull ELI)
|
|
「看漲」股票掛鉤票據
|
|
bull market
|
|
牛市
|
|
bull position
|
|
長倉；多頭*
|
|
Bulletin Board
|
|
交易議價板
|
|
business day
|
|
營業日
|
|
business registration certificate
|
|
商業登記證
|
|
butterfly spread
|
|
蝶式買賣
|
|
buy and hold strategy
|
|
囤倉策略
|
|
buy in
|
|
補購
|
|
buy order
|
|
買盤
|
|
buy-back【cf repurchase agreement】
|
|
回購
|
|
buy-out / buyout
|
|
收購
|
|
buyout repo
|
|
買斷式回購*
|
