【文章內容簡介】 ,bankbook ,存折400,bank charge ,銀行手續(xù)費401,bank checking account ,銀行支票賬戶,銀行活期存款賬戶402,bank confirmation ,銀行證明信函403,bank credit,銀行信用,銀行信貸404,bank custody ,銀行保險庫405,bank draft,銀行匯票406,banker,①銀行家②銀行407,bank failure ,銀行倒閉408,bank loan ,銀行貸款409,bank overdraft,銀行透支410,bank reconciliation statement,銀行對賬單,銀行存款調節(jié)表411,bank reference,銀行征信信函412,bank run ,銀行擠兌413,bankruptcy ,破產414,bankruptcy act ,破產法415,bankruptcy cost ,破產成本416,bankruptcy court ,破產法院417,bankruptcy prediction,破產判斷418,Bankruptcy Reform Act of 1978 ,1978年破產改革法419,bank transfer ,銀行匯兌業(yè)務,銀行轉賬業(yè)務420,bargain,①合同,談判②廉價貨421,bargain money,定金422,bargain purchase option,承租人優(yōu)先購置權423,bargain renewed option,承租人優(yōu)先續(xù)租權424,bargain sale ,廉價銷售425,barometers ,經濟晴雨表,經濟指標426,barometers stock,晴雨表股票427,barter ,以貨易貨428,barter transaction ,易貨業(yè)務429,base ,基數(shù)430,base period ,基期431,base price ,基價432,base rate ,基礎利率433,base stock ,基礎存量434,BASIC ,基礎語言435,basic earnings per share ,每股基礎收益436,basis ,基準437,basis of accounting ,會計基準,會計方法438,basis of taxation ,計稅基準439,basis point ,基點440,basket purchase ,整套采購,總價采購441,batch costing ,分批成本計算法442,batch processing ,分批處理,分批數(shù)據(jù)處理443,B/D ,過次頁444,B/E,匯票445,BE analysis ,損益分界分析,保本分析446,bear,①承擔,負擔②賣空者,空頭447,bearer ,持票人448,bearer bond ,不記名債券449,bearer draft ,不記名匯票450,bear interest ,附息,負擔利息451,bear market ,熊市,下跌行情452,bear squeeze ,榨空頭453,beating the market ,戰(zhàn)勝股市454,beforeseparation cost ,分離前成本455,beforetax ine,稅前收益456,Beginners Allpurpose Symbolic Instruction Code ,基礎語言,初學者通用符號指令語言457,beginning balance ,期初余額458,beginning inventory ,期初存貨459,bellwether security ,領頭證券,龍頭證券460,below par ,低于票面價值461,below the line ,線下項目462,beneficial interest,受益人權益463,beneficial owner ,受益權人464,beneficiary ,受益人,受款人,受賠人465,benefit,①效益,利益②福利金,津貼466,benefitcost analysis ,效益成本分析467,benefitcost ratio ,效益成本比率468,benefit fund ,福利基金469,benefit in kind ,實物福利470,benefit system ,職工福利制度471,bestefforts agreement ,證券盡力推銷協(xié)議472,beta coefficient ,貝塔系數(shù)473,beta risk ,貝塔風險,第二種類型誤差474,betterment ,改造投資,改造工程投資475,B/F ,余額承前476,Bias,偏差,偏向性477,bid ,①買價②投標478,bid bond ,投標保證金479,bid price,①買方出價,買價②投標價格480,big bath ,巨額沖銷481,Big Board ,大證券交易所482,Big Five ,五大會計師事務所483,bill,①匯票,票據(jù)②通知單,清單③賬單,發(fā)貨票484,billing ,開發(fā)票,開賬單485,billing clerk ,開票員486,bill of entry ,報關單487,bill of exchange ,匯票488,bill of lading ,提貨單,提單489,bill of materials ,用料單490,bill of sales ,銷貨清單,賣據(jù)491,bills payable ,應付票據(jù)492,bills receivable ,應收票據(jù)493,B/L ,提貨單494,black market ,黑市495,black money ,黑錢496,blank bill of lading ,不記名提貨單497,blank check ,空白支票498,blank endorsement ,不記名背書499,blanket mortgage ,總括抵押500,blanket order ,總括訂貨單501,blanket price ,總括價格502,blind entry ,失實分錄,未加說明的分錄503,blind purchase ,盲目采購504,bluechip ,藍籌碼股票,熱門股票505,bluesky laws ,藍天法,股票發(fā)行控制法506,board chairman ,董事長507,board minutes ,董事會會議記錄508,board of directors ,董事會509,board of trade ,同業(yè)公會,商會510,bond,①債券②保證書,保證金③忠誠保證511,bond conversion ,債券兌換512,bond discount,債券折價513,bonded goods ,保稅貨物514,bonded warehouse ,保稅倉庫515,bond financing ,債券籌資516,bondholder ,債券持有人517,bond indenture ,債券信托契約,債券契約518,bonding pany ,忠誠擔保公司519,bond issue cost ,債券發(fā)行成本520,bond premium ,債券溢價521,bond rating ,評定債券等級522,bonds outstanding,流通在外債券,未償付債券523,bonds payable ,應付公司債券524,bond yield ,債券收益率525,bonus ,獎金,紅利526,bonus issue ,發(fā)行紅利股527,book,①賬簿②賬面的③記賬528,book audit ,賬簿審計529,book balance ,賬面余額530,book inventory ,賬面存貨,賬面盤存531,bookkeeper,簿記員,記賬員532,bookkeeping,①簿記,記賬②簿記學533,book of final entry ,終結分錄賬簿534,book of orginal entry ,原始分錄賬簿535,book profit ,賬面利潤,賬面盈利536,book rate of return ,賬面收益率537,books of accounts ,賬簿538,book value ,賬面價值539,book value per share ,每股賬面價值540,boot ,補價541,borrowing ,借貸,借款542,borrowing power,借款能力543,bottom line ,損益表底線,最終財務成果544,B/R ,應收票據(jù)545,branch ,分支機構,分店546,branch accounting ,分支機構會計,分店會計547,branch current account ,分支機構往來賬戶,分店往來賬戶548,branch ledger ,分支機構分類賬549,brand name ,牌號名稱,商標名稱550,breach of contract ,違約,違反合同551,breach of trust ,違反信托552,breakdown ,分解,按細目分類553,breakeven analysis ,損益分界分析,損益平衡分析554,breakeven chart ,損益分界圖表,損益平衡圖表555,breakeven point ,損益分界點,損益平衡點556,breakup value ,拆賣價值557,bribes and kickbacks ,賄賂和回扣558,bridging loan ,過渡性貸款559,British Accounting Association ,英國會計學會560,broker ,經紀人561,brokerage ,經紀人傭金562,brought down ,入次頁,過次頁563,brought forward ,承前頁564,budget ,預算565,budgetary control ,預算控制566,budget decision ,預算決策567,bugeting ,預算編制568,budget management ,預算管理569,budget variance ,預算差異570,buffer stock ,保險庫存,緩沖存貨571,bull,①買空②買空者,多頭572,bullion ,金銀塊,金銀條573,bull market ,牛市,漲市574,burden ,間接費用575,burden rate ,間接費用率576,business,①商業(yè),工商業(yè)②企業(yè)③經營,營業(yè)577,business accounting ,企業(yè)會計578,business barometer ,工商業(yè)指標579,business bination ,企業(yè)合并580,business cycle ,商業(yè)周期,商業(yè)循環(huán)581,business environment ,企業(yè)環(huán)境582,business failure ,經營失敗583,business ine ,企業(yè)收益,營業(yè)收益584,business risk ,經營風險,營業(yè)風險585,business segment ,企業(yè)分部586,business transaction ,企業(yè)交易,營業(yè)業(yè)務587,business trust ,企業(yè)經營信托588,buy and hold decision ,購入和持存決策589,buyer,s credit ,買方信貸590,buying expense ,進貨費用591,buyout ,收購股權,收購控制股權592,buy over ,收買,賄賂593,bylaws ,公司章程細則594,byproduct ,副產品595,CA ,特許會計師596,cable transfer ,電匯597,calculation ,計算598,calculator ,計算器599,calendar year ,日歷年度600,call ,①期前償還,期前兌回②催交股款③買方期權601,callable bond ,可提前兌回債券602,callable preferred stock ,可提前兌回優(yōu)先股603,call loan ,活期拆放貸款604,call option ,股票購買期權605,call premium ,提前兌回溢價606,call price ,提前兌回價格607,call provision ,提前兌回條款608,cancelable lease ,可取消租約609,cancelled check ,注銷支票610,C amp。 F ,貨價加運費611,C amp。 I ,貨價加保險費612,capacity,①生產能力②償債能力613,capacity cost ,生產能力成本,經營能力成本614,capacity to borrow ,借款能力615,capacity to contract ,訂約能力,訂約資格616,capital ,資本金,資本617,capital account ,資本