【文章內(nèi)容簡介】 low par 低于票面價值below the line 線下項目beneficial interest 受益人權(quán)益beneficial owner 受益權(quán)人beneficiary 受益人,受款人,受賠人benefit ①效益,利益②福利金,津貼benefitcost analysis 效益成本分析benefitcost ratio 效益成本比率benefit fund 福利基金benefit in kind 實物福利benefit system 職工福利制度bestefforts agreement 證券盡力推銷協(xié)議beta coefficient 貝塔系數(shù)beta risk 貝塔風(fēng)險,第二種類型誤差betterment 改造投資,改造工程投資B/F 余額承前Bias 偏差,偏向性bid ①買價②投標(biāo)bid bond 投標(biāo)保證金bid price ①買方出價,買價②投標(biāo)價格big bath 巨額沖銷Big Board 大證券交易所Big Five 五大會計師事務(wù)所bill ①匯票,票據(jù)②通知單,清單③賬單,發(fā)貨票billing 開發(fā)票,開賬單billing clerk 開票員bill of entry 報關(guān)單bill of exchange 匯票bill of lading 提貨單,提單bill of materials 用料單bill of sales 銷貨清單,賣據(jù)bills payable 應(yīng)付票據(jù)bills receivable 應(yīng)收票據(jù)B/L 提貨單black market 黑市black money 黑錢blank bill of lading 不記名提貨單blank check 空白支票blank endorsement 不記名背書blanket mortgage 總括抵押blanket order 總括訂貨單blanket price 總括價格blind entry 失實分錄,未加說明的分錄blind purchase 盲目采購bluechip 藍(lán)籌碼股票,熱門股票bluesky laws 藍(lán)天法,股票發(fā)行控制法board chairman 董事長board minutes 董事會會議記錄board of directors 董事會board of trade 同業(yè)公會,商會bond ①債券②保證書,保證金③忠誠保證bond conversion 債券兌換bond discount 債券折價bonded goods 保稅貨物bonded warehouse 保稅倉庫bond financing 債券籌資bondholder 債券持有人bond indenture 債券信托契約,債券契約bonding pany 忠誠擔(dān)保公司bond issue cost 債券發(fā)行成本bond premium 債券溢價bond rating 評定債券等級bonds outstanding 流通在外債券,未償付債券bonds payable 應(yīng)付公司債券bond yield 債券收益率bonus 獎金,紅利bonus issue 發(fā)行紅利股book ①賬簿②賬面的③記賬book audit 賬簿審計book balance 賬面余額book inventory 賬面存貨,賬面盤存bookkeeper 簿記員,記賬員bookkeeping ①簿記,記賬②簿記學(xué)book of final entry 終結(jié)分錄賬簿book of orginal entry 原始分錄賬簿book profit 賬面利潤,賬面盈利book rate of return 賬面收益率books of accounts 賬簿book value 賬面價值book value per share 每股賬面價值boot 補價borrowing 借貸,借款borrowing power 借款能力bottom line 損益表底線,最終財務(wù)成果B/R 應(yīng)收票據(jù)branch 分支機(jī)構(gòu),分店branch accounting 分支機(jī)構(gòu)會計,分店會計branch current account 分支機(jī)構(gòu)往來賬戶,分店往來賬戶branch ledger 分支機(jī)構(gòu)分類賬brand name 牌號名稱,商標(biāo)名稱breach of contract 違約,違反合同breach of trust 違反信托breakdown 分解,按細(xì)目分類breakeven analysis 損益分界分析,損益平衡分析breakeven chart 損益分界圖表,損益平衡圖表breakeven point 損益分界點,損益平衡點breakup value 拆賣價值bribes and kickbacks 賄賂和回扣bridging loan 過渡性貸款British Accounting Association 英國會計學(xué)會broker 經(jīng)紀(jì)人brokerage 經(jīng)紀(jì)人傭金brought down 入次頁,過次頁brought forward 承前頁budget 預(yù)算budgetary control 預(yù)算控制budget decision 預(yù)算決策bugeting 預(yù)算編制budget management 預(yù)算管理budget variance 預(yù)算差異buffer stock 保險庫存,緩沖存貨bull ①買空②買空者,多頭bullion 金銀塊,金銀條bull market 牛市,漲市burden 間接費用burden rate 間接費用率business ①商業(yè),工商業(yè)②企業(yè)③經(jīng)營,營業(yè)business accounting 企業(yè)會計business barometer 工商業(yè)指標(biāo)business bination 企業(yè)合并business cycle 商業(yè)周期,商業(yè)循環(huán)business environment 企業(yè)環(huán)境business failure 經(jīng)營失敗business ine 企業(yè)收益,營業(yè)收益business risk 經(jīng)營風(fēng)險,營業(yè)風(fēng)險business segment 企業(yè)分部business transaction 企業(yè)交易,營業(yè)業(yè)務(wù)business trust 企業(yè)經(jīng)營信托buy and hold decision 購入和持存決策buyer,s credit 買方信貸buying expense 進(jìn)貨費用buyout 收購股權(quán),收購控制股權(quán)buy over 收買,賄賂bylaws 公司章程細(xì)則byproduct 副產(chǎn)品CA 特許會計師cable transfer 電匯calculation 計算calculator 計算器calendar year 日歷年度call ①期前償還,期前兌回②催交股款③買方期權(quán)callable bond 可提前兌回債券callable preferred stock 可提前兌回優(yōu)先股call loan 活期拆放貸款call option 股票購買期權(quán)call premium 提前兌回溢價call price 提前兌回價格call provision 提前兌回條款cancelable lease 可取消租約cancelled check 注銷支票C amp。 F 貨價加運費C amp。 I 貨價加保險費capacity ①生產(chǎn)能力②償債能力capacity cost 生產(chǎn)能力成本,經(jīng)營能力成本capacity to borrow 借款能力capacity to contract 訂約能力,訂約資格capital 資本金,資本capital account 資本賬戶capital addition 資本增置capital allowance 資本減免capital and liabilities ratio 資本負(fù)債比率capital appreciation 資本升值capital asset 資本性資產(chǎn)capital asset pricing model 資本性資產(chǎn)計價模型capital authorized 額定資本,法定資本capital budget 資本預(yù)算capital cost 資本成本capital deficit 資本虧絀capital expenditure 資本支出capital gain 資本利得,資本收益capital impairment 資本減損capital intensive 資本密集capital investment 資本投資capital investment appraisal 資本投資評價capitalization 資本化capitalization of earnings 收益資本化capitalization of interest 利息資本化capitalized value 資本化價值capital lease 資本租賃capital leverage 資本杠桿作用capital loss 資本損失capital maintenance concept 資本保持概念,資本維護(hù)概念capital market 資本市場capital market line 資本市場貝塔風(fēng)險線capital outlay 資本支出capitaloutput ratio 資本產(chǎn)值比率capital paidin 實繳股本,投入股本capital rationing 資本分配capital reorganization 資本改組capital reserve 資本公積金capital return 資本收益率,投資回收率capital stock 股本capital stock outstanding 發(fā)行股本,流通在外股本capital stock premium 股本溢價capital stock subscriptions 認(rèn)購股本capital structure 股本結(jié)構(gòu)capital structure decision 資本結(jié)構(gòu)決策capital surplus 資本盈余capital turnover 資本周轉(zhuǎn)率capital verification 資本驗證,驗資CAPM 資本性資產(chǎn)計價模型carried interest 附帶權(quán)益carry back 結(jié)轉(zhuǎn)前期扣減,移前扣減carrying cost 置存成本,儲存成本carrying value ①置存價值②抵押品價值carry over ①結(jié)轉(zhuǎn)下期扣減,移后扣減②結(jié)轉(zhuǎn)庫存,滾存量CASB 成本會計準(zhǔn)則委員會cash ①現(xiàn)金②兌現(xiàn)cashability 變現(xiàn)能力cash account 現(xiàn)金賬戶cash asset 現(xiàn)金資產(chǎn)cash audit 現(xiàn)金審計cash basis accounting 現(xiàn)金收付制會計,收付實現(xiàn)制會計cash bonus 現(xiàn)金紅利cash breakeven analysis 現(xiàn)金損益分界分析cash budget 現(xiàn)金預(yù)算cash cow 現(xiàn)金母牛cash deficit 現(xiàn)金虧絀cash disbursement journal 現(xiàn)金支出日記賬cash discount 現(xiàn)金折扣cash dividend 現(xiàn)金股利cash equivalent 現(xiàn)金等價物cash equivalent value 現(xiàn)金等值cash flow ①現(xiàn)金流轉(zhuǎn)②現(xiàn)金流量cash flow statement 現(xiàn)金流轉(zhuǎn)表,現(xiàn)金流量表cashflow to capitalexpenditure ratio 現(xiàn)金流量對資本支出比率cashflow to totaldebt ratio 現(xiàn)金流量對負(fù)債總額比率cash forecast 現(xiàn)金預(yù)測cashier 出納員cashier,s check 銀行本票cash in transit 在途現(xiàn)金cash journal 現(xiàn)金日記賬cash on delivery 貨到付現(xiàn)cash on hand 庫存現(xiàn)金cash position 現(xiàn)金狀況,現(xiàn)金頭寸cash receipts journal 現(xiàn)金收入日記賬cash records 現(xiàn)金記錄cash sale 現(xiàn)金銷售cash shortages and overages 現(xiàn)金缺溢cash statement 現(xiàn)金報表cash turnover ratio 現(xiàn)金周轉(zhuǎn)率cash with order 現(xiàn)金訂貨,訂貨現(xiàn)金casting 加總,合計casual audit 臨時審計CBA 成本效益分析CCA 現(xiàn)時成本會計