551breach of trust 違反信托
    552breakdown 分解,按細(xì)目分類
    553break-even analysis 損益分界分析,損益平衡分析
    554break-even chart 損益分界圖表,損益平衡圖表
    555break-even point 損益分界點(diǎn),損益平衡點(diǎn)
    556break-up value 拆賣價值
    557bribes and kickbacks 賄賂和回扣
    558bridging loan 過渡性貸款
    559British Accounting Association 英國會計學(xué)會
    560broker 經(jīng)紀(jì)人
    561brokerage 經(jīng)紀(jì)人傭金
    562brought down 入次頁,過次頁
    563brought forward 承前頁
    564budget 預(yù)算
    565budgetary control 預(yù)算控制
    566budget decision 預(yù)算決策
    567bugeting 預(yù)算編制
    568budget management 預(yù)算管理
    569budget variance 預(yù)算差異
    570buffer stock 保險庫存,緩沖存貨
    571bull①買空②買空者,多頭
    572bullion 金銀塊,金銀條
    573bull market 牛市,漲市
    574burden 間接費(fèi)用
    575burden rate 間接費(fèi)用率
    576business①商業(yè),工商業(yè)②企業(yè)③經(jīng)營,營業(yè)
    577business accounting 企業(yè)會計
    578business barometer 工商業(yè)指標(biāo)
    579business combination 企業(yè)合并
    580business cycle 商業(yè)周期,商業(yè)循環(huán)
    581business environment 企業(yè)環(huán)境
    582business failure 經(jīng)營失敗
    583business income 企業(yè)收益,營業(yè)收益
    584business risk 經(jīng)營風(fēng)險,營業(yè)風(fēng)險
    585business segment 企業(yè)分部
    586business transaction 企業(yè)交易,營業(yè)業(yè)務(wù)
    587business trust 企業(yè)經(jīng)營信托
    588buy and hold decision 購入和持存決策
    589buyer,s credit 買方信貸
    590buying expense 進(jìn)貨費(fèi)用
    591buyout 收購股權(quán),收購控制股權(quán)
    592buy over 收買,賄賂
    593bylaws 公司章程細(xì)則
    594by-product 副產(chǎn)品
    595CA 特許會計師
    596cable transfer 電匯
    597calculation 計算
    598calculator 計算器
    599calendar year 日歷年度
    600call ①期前償還,期前兌回②催交股款③買方期權(quán)