B_会计词典_温州集讯信息技术有限公司

1、B_

B share

B2B

2、BA

BAA

back charge

back date

back door listing　

back duty

back office

back order

back pay

back tax

back to back credit　

backbone enterprise

backdoor listing　

backed bill

backer　

backflush accounting

background investigation

background material　

backlog depreciation　

backlog　

backstop

back-to-back credit

back-to-back loan

backup copy

backup disk

backup withholding

backup　

backward in management

backward integration

bad check

bad debt allowance

bad debt expense　

bad debt loss　

bad debt provision

bad debt recovery

bad debt reserve

bad debt

bad debts recovered

bad loan

bad year　

badwill

bailee receipt　

bailee　

bailiff office　

bailiff　

bailment　

bailout payback method payback period

bailout　

balance between supply and demand

balance brought down

balance brought forward

balance carried down

balance carried forward

balance certificate　

balance of account　

balance of international trade

balance of payments[BOP]

balance of payments deficit

balance of payments surplus

balance of proceeds　

balance of retained earnings　

balance of trade　

balance off

balance scorecard　

balance sheet account　

balance sheet analysis

balance sheet and income statement data for direct method　

balance sheet approach

balance sheet budgets

balance sheet classification

balance sheet date

balance sheet evaluation

balance sheet of a corporation

balance sheet presentation of bond investments　

balance sheet ratio　

balance sheet section

balance sheet total　

balance sheet　

balance with other banks

balance

balanced budget　

balanced fund　

balanced inventory　

balanced investment strategy

balance sheet audit

balancing allowance

balancing charge　

balancing figure　

balancing ledger　

balloon loan　

balloon maturity　

balloon option　

balloon payment

balloon　

BAN

Banco di Napoli S.p.A.

bandwidth

bank acceptance

bank account balance

bank account holder　

bank balance sheet　

bank balance　

bank base rate　

bank book

bank cashier order

bank certificate　

bank charge

bank checking account

bank clearing　

bank confirmation

bank deposit　

bank discount rate

bank draft

bank examiner　

bank exchanges　

bank failure　

Bank for International Settlements[BIS]

bank guarantee　

bank holding company

bank interest　

Bank Investment Contract[BIC]　

bank lending　

bank mandate　

Bank Melli Iran　

bank money order

bank note handling fee

bank note lawfully issued　

bank note transaction

bank notes rate

Bank of America Asia Limited

Bank of America

Bank of China Group

Bank of Communications

bank of discount

Bank of East Asia，Limited

Bank of England

Bank of Fukuoka Ltd.　

Bank of Montreal

Bank of Nova Scotia

bank overdraft　

bank reconciliation statement

bank reconciliation　

bank report

bank return

bank run　

bank service charges

bank statement　

bank syndicate　

bank trading day

bank

bank’s buying rate

bank’s call loan

bank’s selling rate　

banker’s lien

banker　

banker’s payment

banker’s acceptance

banker’s authority　

banker’s book　

banker’s clearing house　

banker’s discount

banker’s draft

banker’s order　

banker’s record

Bankers Trust Company

banker’s undertaking

bankers’ratio

Banking Advisory Committee

banking book　

banking business

banking facility

banking industry

banking institution　

banking license　

banking supervisory authority　

banking　

bank-related broker　

bankrupt　

bankrupt’s assets　

bankrupt’s estate

bankruptcy accounting

bankruptcy act　

bankruptcy administrator

bankruptcy amendment act

bankruptcy cost　

bankruptcy court　

bankruptcy debtor

bankruptcy estates account

bankruptcy judge

bankruptcy notice

bankruptcy order　

bankruptcy ordinance

bankruptcy petition

bankruptcy prediction

bankruptcy proceeding

Bankruptcy Reform Act of 1978

bankruptcy risk　

bankruptcy rules　

bankruptcy trustee　

bankruptcy

bank’s buying rate　

bank’s selling rate

Banque Nationale de Paris　

Barclays Bank plc.

bare contract　

bare ownership　

bargain hunting　

bargain money　

bargain price　

bargain purchase option

bargain purchase

bargain renewed option

bargain

bargaining power

Barings crisis　

barometers stock

Barrels per Day　

barrier to entry　

barter agreement　

barter trade　

barter transaction

barter

base cost

base currency　

base date

base day

base of valuation　

base pay

base price

base rate

base stock method

baseline expenditure

baseline　

baseline-plus forecast

base-weighted Laspeyres index

base-year average price　

basic accounting contract

basic accounting unit　

basic allowance　

basic analytical procedures

basic balance　

basic costing method

basic discount　

basic earnings per share　

basic feasible solution　

basic personal allowance　

basic postulate

basic price

basic stock

basic value

basing point　

basing

basis contract　

basis of accounting

basis of apportionment　

basis of assessment

basis of consolidation

basis of taxation　

basis swap

basis　

basket purchase　

Basle Agreement　

Basle Capital Accord　

Basle Committee

Basle Concordat

Basle Payments Committee　

Basle standardized approach　

batch control total　

batch processing

batch　

batch-level cost　

baud

Bauhinia design coin

Bayesian probability

3、BE

bear　

bear market

bear position　

bear raid

bear transaction

bearer

bearer bond

bearer certificate　

bearer draft　

bearer form

bearer instrument

bearer securities　

bearer stock　

beat

beat the target　

beating the gun

beating the market　

before-separation cost

before-tax income

beginning balance

beginning Inventory

behavioral accounting

behavioral economics

behavioral Finance　

behavior

behind the scene　

Belgian Franc[BEF]

bellwether security　

below par

below the line　

benchmark

benchmark accounting policy

benchmark database　

benchmark entry point　

benchmark estimate　

benchmark revision　

benchmark survey

benchmark yield curve

beneficial holding

beneficial interest

beneficial owner

beneficial ownership

beneficial shareholding　

beneficially interested　

beneficially owned share

beneficiary

beneficiary under a trust　

benefit　

benefit approach to pensions

benefit-cost ratio[BCR]　

benefit country　

benefit dollars as a percent of total

benefit in kind　

benefit of contract　

benefit program　

benefit system　

benefit-cost analysis[BCA]

benefited party

benevolent fund　

bequest

Bernoulli box　

best ask　

best bid

best execution　

best lending rate　

best practice　

best practice guide　

best price rule　

best value

bet　

Beta　

Beta Alpha PSI　

beta analysis　

beta coefficient

beta distribution

beta factor

beta risk

beta risk measurement

beta shares

bets and sweeps tax　

betterment

betterment capital　

betterment income

betterment profit

betting duty　

4、BI

bias　

bid　

bid bond

bid opening date　

bid rate　

bid-ask spread　

Bidder　

Bidding

bidding documents　

Big Bang　

big bath

BII Finance Company Limited

bilateral

bilateral arbitrage　

bilateral bank facility

bilateral clearing

bilateral credit　

bilateral loans　

bilateral meeting

bilateral monopoly

bilateral netting

bilateral trade

bill

bill acceptance

bill discounting　

bill for clearing　

bill for collection　

bill for negotiation

bill in a set　

bill of activities

bill of exchange　

bill of lading　

bill of materials　

bill of sale[B/S]

bill payable　

bill payable after sight

bill payable on demand

bill receivable　

billing　

billings on long-term contracts

bills department

Bills of Exchange Law　

bin card

bind the bargain　

binder

binding

bio-economics　

BIS　

5、BL

black hole expenditure　

black list

black market transaction

black money

black Wednesday

blackout period

Black-Scholes Option Pricing Model　Black-Scholes

blank　

blank bill

blank bill of lading　

blank endorsement　

blank market price

blank transfer　

blanket　

blanket appropriation

blanket contract

blanket insurance　

blanket mortgage　

blanket transfer　

blind competition

blind entry

blind figure　

blind pool

block allocation

block capital grant　

block offer（securities）

block sampling　

block trade

blocked deposit　

blocked funds　

blue-collar worker

blue-sky law　

6、BO

board chairman　

board lot

board meeting　

board minutes　

board of administration

board of arbitration

board of audit　

board of directors

board of executive director

Board of Inland Revenue

board of manager’s

board of supervisors

board of trade　

board of treasury　

board of trustees

board trading　

BOCI Capital Limited

Bogor Declaration

bogus check

bogus money

bogus transaction

bona fide

bona fide mortgage

bona fide offer

bona fide transaction

bona vacation　

bond　

Bond Anticipation Note[BAN]

bond broker

bond conversion

bond creditor　

bond dividend　

Bond Equivalent Yield[BEY]

bond financing　

bond fund

bond holder

bond investments　

bond issue cost

bond option

bond outstanding method

bond premium　

bond rating

bond rating agency

bond redemption

bond refunding　

bond register　

bond retirement

bond risk premium　

bond sinking funds

bond table

bond yield

bonded

bonded warehouse

bonding company

bonds outstanding

bonds with warrants　

bonus

bonus issue

bonus payable　

bonus share

bonus stock

bonus-percentage of profit

book

book asset

book balance　

book building　

book close date　

book cost

book depreciation

book of account　

book of original entry　

book of prime entry

book profit

book rate of return　

book runner

book surplus　

book value

book value method　

book value of the assets

book value per share　

book yield

book-entry securities

bookkeeper

bookkeeping

book-keeping transaction

books of accounts　

Boolean algebra　

boom

booming market　

boot　

borrow money on credit　

borrowed capital　

borrowed reserve　

borrower

borrowing costs　

borrowing limit　

borrowing power

borrowing rate　

borrowing upon stock　

Boston classification　

BOT　

bottleneck

bottom out

bought and sold note　

bought day book　

bought journal　

bounce　

bounced cheque　

bounty

bourse　

boycott　

7、BR

bracket　

branch

branch accounting　

branch balance sheet

branch current account

branch financial statement　

branch office report

branch registration fee　

brand

brand equity　

brand management

brand name

breach　

breach of agreement

breach of condition

breach of contract　

breach of trust

break the contract

break-even analysis　

break-even chart

break-even point　

break-even sales

break-even time

breaking-down time

break-up valuation

break-up value　

Bretton Woods Agreement　

Bretton Woods System

bribe

bribee

briber

bribery and corruption

bribes and kickbacks

bridge financing

brief fee

bring in　

British Accounting Association[BAA]　

broad money

broad-base index

broad-based weighted average　

broker　

brokerage

brokerage charges　

brokerage commission

brokerage fee　

brokerage house

broker’s firm

broker’s lien　

broker’s loan

broker’s market　

broker’s representative

brought down　

brought forward　

brought to credit

browser　

Brussels Stock Exchange　

8、BS

BSSM

9、BU

bubble economy　

bucketing offence

budget　

budget accounting

budget allocation

budget allowance　

budget center　

budget committee

budget cost allowance[BCA]　

budget day

budget debate　

budget decision

budget deficit　

budget director

budget estimate

budget exercise　

budget guideline

budget guideline ratio　

budget information

budget management

budget manual　

budget of central government

budget of local government　

budget performance report

budget period　

budget planning calendar

budget report　

budget resolution　

budget revenue　

budget revenue measure

Budget Speech　

budget statement　

budget strategy　

budget surplus　

budget system　

budget variance

budget year

budgetary

budgetary account

budgetary control　

budgetary criterion　

budgetary deficit

budgetary guideline　

budgetary implication　

budgetary innovation

budgetary management　

budgetary performance evaluation　

budgetary policy　

budgetary position

budgetary revenue

budgetary slack　

budgetary strategy

budgetary system　

budgeted balance sheet

budgeted capacity

budgeted cost　

Budgeted income statement　

budget standard　

budgeting models　

budgeting systems　

buffer　

buffer stock　

building　

building contractor

building cost index　

building loan　

building society

built-in control　

built-in stabilizer　

bulge bracket　

bulk discount　

bulk purchase　

bulk transfer　

bull　

bull position　

bull vertical spread　

bull dog bond　

bullet　

bullet repayment　

bullion　

bullion broker　

bullish　

Bundesbank

buoy up

buoyant

burden

burden center　

burden cost

burden coverage ratio　

burden of proof　

burden rate

bureau

bursary

business

business accounting

business address　

business administration

business assets

business association

business bank account

business bank accounts　

business barometer　

business budget

business capital

business center　

business combination

business competition

business concession

business cost　

business credit

business day　

business decision　

business efficiency

business entity　

Business entity concept

business environment

business ethics　

business expense deduction

business expenses

business failure　

business finance　

business for profit

business forecasting　

business income

business information system

business intelligence　

business license

business life cycle

business management　

business matrix　

business performance

business policy

business record　

business recovery　

business registration fee

business registration number

business reply service

business representative

business review　

business sector

business segment

business sentiment

business stakeholder　

business strategy

business strength

business studies

business tax　

business taxation

Business to Business[B2B]

business transaction

business trust　

business turnover

business undertaking

business unit　

business valuation

Business Week　

business-friendly

business works　

buy　

buy and hold decision

buy limit order

buy low and sell high　

buy on close　

buy on opening　

buy over　

buy-and-hold strategy　

buy-back

buy-back agreement　

buy-downs

buyer　

buyer’s strike　

buyer’s market　

buyer’s credit　

buyer’s monopoly

buyer’s price　

buy-in　

buying agent　

buying on margin　

buying price　

buying rate

buying requisition

buying the index

buyout

buy-side　

buy-side analyst

10、BY

bylaws　

by-product