arbitrage 套戥;套汇;套利 arbitrageur 套戥者;套汇者 arbitrary amount 临时款项 arrangement 措施;安排;协定 arrears 欠款 arrears of pay 欠付薪酬 arrears of revenue 逾期
apparent deficit 表面赤字 apparent financial solvency 表面偿债能力 apparent partner 表面合伙人 application for personal assessment 个人入息课税申请书 application of fund 资金应
Bergen Bank 卑尔根银行 best lending rate 最优惠贷款利率 Best Practice Guide 《最佳执行指引》 Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披
BCA Finance Limited 中亚财务有限公司 BCOM Finance (Hong Kong) Limited 交通财务有限公司 BDNI Finance Limited 印尼商业财务有限公司 bear 看淡股市者;
blank endorsement 空白背书;不记名背书 blanket insurance 总括保险;综合保险;统保 blanket policy 总括保险单;统保单 block 交易单位〔证券〕;大宗股票;集团
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
discount 贴现;折扣;贴水 discount accreted 折价增值 discount amount 折扣数额 discount house 贴现行;贴现公司 discount price 折扣价格 discount rate 贴现率;折扣率 di
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited] 纪律上诉委员会〔香港联合交易所有限公司〕 Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exch
director 董事;理事 Director of Accounting Services 库务署署长 Director of Audit 审计署署长 director's fee 董事袍金 director's interest 董事权益 director's remuneration 董事酬金
Dharmala International Finance Limited 大马国际财务有限公司 difference 差额 difference account 盈亏通知书;差额帐 differential 差价;息差;差距 differential pricing system
determinable interest 可终结的权益 Determination of Commissioner of Inland Revenue 税务局局长的决定书 determination of cost 成本厘定 determination of net profit 确定纯利 Deutsch
deposit 存款;定金;保证金;暂收款项 deposit account 存款帐户 deposit at call 通知存款;活期存款 deposit back arrangement 回存安排 deposit charges 存款收费 deposit i
demonetization 停止通用;非货币化 demonetized currency note 停止通用纸币 Den Norske Creditbank 挪威信贷银行 denomination 面额;面值 departmental capital equipment 部门资本设
demand deposit 活期存款 demand draft [D/D] 即期汇票 demand draft rate 即期汇票汇率 Demand for Provisional Salaries Tax 暂缴薪俸税通知书 Demand for Rates 征收差饷通知书 Dem
del credere agent 保付货款代理人;担保付款代理人 delegate 转授 delegate trust 转委信托 delinquency rate 拖欠率;过期还款比率 delinquent account 怠帐;逾期未收帐款
decontrol 解除管制 deduct 扣除 deductible 可扣除;免赔额〔保险〕 deduction 扣除;扣减;扣除额;扣除项目 deduction for expenses of self-education 个人进修开支扣除额
deceased debtor 已故债务人 deceased partner 已故合伙人 deceased taxpayer 已故纳税人 decelerated growth 增长放缓 decelerating trend 放缓趋势 declaration 声明书;公布;申报
debenture 债权证;债券;信用债券 debenture holder 债权证持有人 debenture stock 债权股证 debenture trust deed 债权证信托契约 debit 借项;借方;记入借方的款项 de