B字彙

back freight
back order
back order memo
back spread

bad assets
bad check
bad debt

balance
balance account
balance brought forward
balance brought forward from last year
balance carried down
balance form of profit and loss statement，account form of profit and loss statement
balance formward
balance of stock system，balance of stores system
balance of stores record
balance of trade [or payment]
balance sheet
balance sheet accounts
balance sheet analysis
balance sheet approach
balance sheet audit
balance sheet date
balance sheet for all purpose，all purpose balance sheet
balance sheet ratio
balance sheet-income statement ratios

balanced addition
balanced budget

bank acceptance，banker's acceptance
bank account
bank balance
bank charge
bank deposits
bank discount
bank draft
bank loans
bank notes
bank overdraft
bank reconciliation
bank register
bank statement

base period
base-stock method

basic cost
basic dimension
basic standard cost
basic variance

basing point
basing-point system

basis
basis of accounting
basis of distribution

bearer bond
bearer check
bearer stock
bearer stock certificate

below par
below the line

benefit
benefit fund reserve

bid price
bid sheet

bill
bill discounted
bill discounted with collateral securities
bill of exchange
bill of lading，B/L
bill of material
bill of sale
bill payable
bill receivable
bill rediscounted

billing
billing machine

bond
bond anticipation notes
bond coupon
bond discount [and expense]
bond discount unamortized
bond dividend
bond fund
bond indentures
bond interest
bond investment
bond notes
bond ordinance or resolution
bond premium
bond register
bond subscription
bond valuation

bonds authorized and unissued
bonds-outstanding method (of amortizing bond discount)

bonus
bonus bond
bonus stock

book cost
book debt
book entry
book inventory
book loss
book of final entry
book of first record
book of original documents for payments
book of original documents for payments for receipts
book of original entry
book of secondary entry
book profit
book surplus
book value

bookkeeping
bookkeeping by card system
bookkeeping system
bookkeeping transaction

branch accounting
branch accounts
branch cash account
branch consignments，branch shipments
branch control account
branch ledger
branch office general account
branch office report

breakeven analysis
breakeven chart

budget
budget document
budget law
budget manual
budget message
budget period
budget procedure
budget statement
budget system
budget variance

budgetary accounts
budgetary control

building expense
building-and-loan association

bunched cost
bunched income

burden
burden apportionment，burden distribution
burden center
burden cost
burden rate
burden-credit account
burden-in-process

business
business combination
business corporation
business cycle
business enterprise [or entity or unit]
business income
business paper
business report
business trust
business-interruption insurance

buying expense
buying quota
buying requisition

BOM，beginning of month
BOY，beginning of year
Boston ledger
backwardation
bailee
bailment
bailor
balancing ledger
bankruptcy
bareboat charter
basket purchase
batch costing
bear
beating the gun
beginning inventory
beneficial interest
beneficiary
bequest
betterment
bi-statement ratios
bias
bin tag
binding ledger
black market price
blank endorsement
blanket insurance
blind entry
block method (for controlling accounts)
blocked currency
blotter
blue-sky law
board of directors
bonded debt，bonded indebtedness
bookings
bookkeeper
book，book of account
boot
bordereau
boycott
break-up value
breakdown
broker
broker's loan
brokerage commission
brought forward
budgeted financial statement
bulk cargo
bull
bullion value
burning ratio
businessman's investment
but-for income
buyer's market
by product recovery
bylaws
byproduct

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