会计专业英语词汇大全(3)

446bear

447bearer

448bearer bond

449bearer draft

450bear interest

451bear market

452bear squeeze

453beating the market

454before-separation cost

455before-tax income

456BeginnersAll-purpose

Instruction Code

457beginning balance

458beginning inventory

459bellwether security

460below par

461below the line

462beneficial interest

463beneficial owner

464beneficiary

465benefit

466benefit-cost analysis

467benefit-cost ratio

468benefit fund

469benefit in kind

470benefit system

471best-efforts agreement

472beta coefficient

473beta risk

474betterment

475B/F

476Bias

477bid

478bid bond

479bid price

480big bath基准会计基准,会计方法计税基准基点整套采购,总价采购分批成本计算法分批处理,分批数据处理过次页汇票损益分界分析,保本分析①承担,负担②卖空者,空头持票人不记名债券不记名汇票附息,负担利息熊市,下跌行情榨空头战胜股市分离前成本税前收益Symbolic基础语言,初学者通用符号指令语言期初余额期初存货领头证券,龙头证券低于票面价值线下项目受益人权益受益权人受益人,受款人,受赔人①效益,利益②福利金,津贴效益成本分析效益成本比率福利基金实物福利职工福利制度证券尽力推销协议贝塔系数贝塔风险,第二种类型误差改造投资,改造工程投资余额承前偏差,偏向性①买价②投标投标保证金①买方出价,买价②投标价格巨额冲销

481Big Board

482Big Five

483bill

484billing

485billing clerk

486bill of entry

487bill of exchange

488bill of lading

489bill of materials

490bill of sales

491bills payable

492bills receivable

493B/L

494black market

495black money

496blank bill of lading

497blank check

498blank endorsement

499blanket mortgage

500blanket order

501blanket price

502blind entry

503blind purchase

504blue-chip

505blue-sky laws

506board chairman

507board minutes

508board of directors

509board of trade

510bond

511bond conversion

512bond discount

513bonded goods

514bonded warehouse

515bond financing

516bondholder

517bond indenture

518bonding company

519bond issue cost

520bond premium

521bond rating

522bonds outstanding

523bonds payable

524bond yield

525bonus

526bonus issue

527book

528book audit

529book balance

530book inventory

531bookkeeper

532bookkeeping

533book of final entry

534book of orginal entry

535book profit

536book rate of return大证券交易所五大会计师事务所①汇票,票据②通知单,清单③账单,发货票开发票,开账单开票员报关单汇票提货单,提单用料单销货清单,卖据应付票据应收票据提货单黑市黑钱不记名提货单空白支票不记名背书总括抵押总括订货单总括价格失实分录,未加说明的分录盲目采购蓝筹码股票,热门股票蓝天法,股票发行控制法董事长董事会会议记录董事会同业公会,商会①债券②保证书,保证金③忠诚保证债券兑换债券折价保税货物保税仓库债券筹资债券持有人债券信托契约,债券契约忠诚担保公司债券发行成本债券溢价评定债券等级流通在外债券,未偿付债券应付公司债券债券收益率奖金,红利发行红利股①账簿②账面的③记账账簿审计账面余额账面存货,账面盘存簿记员,记账员①簿记,记账②簿记学终结分录账簿原始分录账簿账面利润,账面盈利账面收益率

537books of accounts账簿

538book value

539book value per share

540boot

541borrowing

542borrowing power

543bottom line

544B/R

545branch

546branch accounting

547branch current account

548branch ledger

549brand name

550breach of contract

551breach of trust

552breakdown

553break-even analysis

554break-even chart

555break-even point

556break-up value

557bribes and kickbacks

558bridging loan

559British Accounting Association

560broker

561brokerage

562brought down

563brought forward

564budget

565budgetary control

566budget decision

567bugeting

568budget management

569budget variance

570buffer stock

571bull

572bullion

573bull market

574burden

575burden rate

576business

577business accounting

578business barometer

579business combination

580business cycle

581business environment

582business failure

583business income

584business risk

585business segment

586business transaction

587business trust

588buy and hold decision

589buyer,s credit

590buying expense

591buyout账面价值每股账面价值补价借贷,借款借款能力损益表底线,最终财务成果应收票据分支机构,分店分支机构会计,分店会计分支机构往来账户,分店往来账户分支机构分类账牌号名称,商标名称违约,违反合同违反信托分解,按细目分类损益分界分析,损益平衡分析损益分界图表,损益平衡图表损益分界点,损益平衡点拆卖价值贿赂和回扣过渡性贷款英国会计学会经纪人经纪人佣金入次页,过次页承前页预算预算控制预算决策预算编制预算管理预算差异保险库存,缓冲存货①买空②买空者,多头金银块,金银条牛市,涨市间接费用间接费用率①商业,工商业②企业③经营,营业企业会计工商业指标企业合并商业周期,商业循环企业环境经营失败企业收益,营业收益经营风险,营业风险企业分部企业交易,营业业务企业经营信托购入和持存决策买方信贷进货费用收购股权,收购控制股权

592buy over

593bylaws

594by-product

595CA

596cable transfer

597calculation

598calculator

599calendar year

600call

601callable bond

602callable preferred stock

603call loan

604call option

605call premium

606call price

607call provision

608cancelable lease

609cancelled check

610C & F

611C & I

612capacity

613capacity cost

614capacity to borrow

615capacity to contract

616capital

617capital account

618capital addition

619capital allowance

620capital and liabilities ratio

621capital appreciation

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