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