358avoidable cost 可避免成本
    359back charge 欠費(fèi)費(fèi)用
    360back date 倒填日期,填早日期
    361backed bill 背書票據(jù)
    362back-end load后期負(fù)擔(dān)
    363backer①票據(jù)擔(dān)保人②財(cái)務(wù)支持人
    364backlog depreciation 欠提折舊
    365back order 欠交訂貨
    366back pay 欠付工資
    367back tax 欠交稅款
    368back-to-back credit 對(duì)開信用證
    369back-to-back loan對(duì)銷貸款
    370back wardation 倒價(jià)
    371backward integration 逆向合并
    372bad check 空頭支票
    373bad debt 呆賬,呆賬賬戶
    374bad debt account 呆賬賬戶
    375bad debt expense 呆賬費(fèi)用
    376bad debt ratio 呆賬比率
    377bad debt recovery 呆賬收回
    378bailment 寄銷,寄托
    379bailout 抽資
    380bailout period 投資返還期
    381balance①余額②平衡
    382balance budget 平衡預(yù)算
    383balance due 結(jié)欠余額
    384balance fund 平衡基金
    385balance of account 賬戶余額
    386balance of payment 國(guó)際收支差額
    387balance of retained earnings 留存收益余額
    388balance sheet 資產(chǎn)負(fù)債表
    389balance sheet account 資產(chǎn)負(fù)債表賬戶
    390balance sheet analysis 資產(chǎn)負(fù)債表分析
    391balance sheet audit 資產(chǎn)負(fù)債表審計(jì)
    392balance sheet date 結(jié)賬日期
    393balance sheet ratio 資產(chǎn)負(fù)債表比率
    394balance sheet total 資產(chǎn)負(fù)債表總額
    395balloon payment 漂浮式付款