B
Balance sheet date
结算日
Bank balances, deposits and cash
银行结余、存款及现金
Bank Borrowings
银行借款
Bank borrowings (unsecured)
银行借款（无抵押）
Bank borrowings-due after one year
银行借款—须于一年后偿还
Bank interest income
银行利息收入
Bank loans borrowed
借入银行贷款
Bank loans, overdrafts and other borrowings
银行贷款、透支及其他贷款
Bank overdrafts
银行透支
Basement carpark
地下停车场
Basic loss per share
每股基本亏损
Basic salaries, housing allowances
基本薪金、住房津贴
Basis of consolidation
综合基准
Basis of opinion
意见基础
Basis of preparation
编制基准
Be deemed to be
被视作
Be eligible for re-election
膺选连任
Be eliminated on consolidation
于综合账目时抵销
Be repayable within one year
须于一年内偿还
Be rounded to the nearest thousand
调整至最接近之千位数
Benefits in kind
实物利益
Beneficial interest
实益权益
Beneficial owner
实益拥有人
Beneficiaries
受益人
Biographical details of directors and senior management
董事及高级管理层成员简历
Board of directors
董事会
Bonus
花红
Bonus warrants issue
派发红利认股权证
Borrowing costs
借贷成本
Borrowings and debentures
借贷及债券
Borrowings and interest capitalized
借款及拨作资本之利息
Brand name(s)
品牌名称
British Virgin Islands
英属维京╱处女群岛
Business Combinations
业务合并
Business partner
业务伙伴
Business review
业务回顾
Business segment
业务分部
By reference to
参考
By virtue of
因，由于
Bye-laws
公司细则
C
Cancelled/lapsed during the year
年内注销╱失效
Capital and reserves
资本及储备
Capital commitments
资本承担
Capital contributed by minority interest
少数股东投入之资本
Capital expenditure
资本开支
Capital structure
资本架构
Carryforward of unused tax credits and unused tax losses
结转之未运用税项抵免及未运用税项亏损
Carrying amount
账面值
Cash and bank balance
现金及银行结余
Cash and cash equivalents
现金及现金等价物
Cash generated from/(used in) operations
经营所得╱（所用）现金
Cash-generating units (group of cash-generating units)
现金产生单位（现金产生单位组别）
Cash housing subsidies
现金住房补贴
Cash pledged to secure banking facilities
抵押现金以取得银行融资
Certified public accountants
执业会计师
Chairman
主席
Change in accounting estimates
会计估计变更
Change of company name
公司名称变更
Changes in inventories of finished goods and work in progress
制成品及在制品存货变动
Chapter 14A of the Listing Rules
上市规则第十四A章
Charge on assets
资产抵押
Charitable and other donations
慈善及其他捐款
Chief Executive Officer (CEO)
行政总裁╱主要行政人员
Chief Financial Officer (CFO)
财务总监
Clear terms of reference
明确职权范围
Club debentures
会所债券
Client trust bank balances
客户之信托银行结余
Commercial building
商业大厦
Code provisions
守则条文
Comparative figures
比较数字
Commission income
佣金收入
Companies Law of the Cayman islands
开曼群岛公司法
Company Secretary
公司秘书
Company Websites
公司网址
Compliance with the Code of Best practice of the Listing Rules
符合上市规则之最佳应用守则
Conditions precedent
先决条件
Connected transactions
关连交易
Consolidated balance sheet
综合资产负债表
Consolidated cash flow statement
综合现金流量表
Consolidated Income Statement
综合损益表╱收益表
Consolidated profit and loss account
综合损益账╱表
Contingent liabilities
或然╱或有负债
Continuing connected transaction
持续关连交易
Continuing operations excluding exceptional items
未计特殊项目前之持续经营业务
Contracted, but not provided for
已订约但未作出拨备
Contributed surplus
缴入盈余
Contribution to loss from operations
所占经营亏损
Contribution to operating profit
经营溢利贡献
Conversion of convertible notes
兑换可换股票据
Convertible bonds
可换股债券
Coupon rate
票面息率
Core business
核心业务
Corporate finance
企业融资
Corporate focus
公司重点
Corporate governance
公司管治
Corporate Governance Practices
企业管治常规
Corporate Governance Report
企业管治报告
Corporate profile/Information
公司简介╱资料
Corporate interest
公司权益
Corporate structure
公司架构
Cost of sale
销售成本
Crediting/charging
计入╱扣除
Credit limits
信贷限额
Credit risk
信贷风险
Creditors, accruals and deposits received
应付账款、应计款项及已收按金
Cumulative effect of change in accounting policy adopted on [Date]
因[日期]采纳之会计政策变动而引致之累积影响
Current Assets
流动资产
Current liabilities
流动负债
Current market value
现行市值
Current portion of long term bank loans
长期银行贷款之即期部分
Current portion of long-term borrowings
长期借贷之即期部分
Current/deferred income tax
即期╱递延所得税
Current, fixed, savings and other deposits of customers
客户之往来、定期、储蓄及其他存款
Current ratio
流动比率
Current tax
即期税项
Current year/prior year as previously reported
本年度╱往年度，如前呈报
Customer Loyalty Programmes
客户忠诚度计划
来源：译问 https://www.qidulp.com/article/p/3569
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