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