551breach of trust 違反信托
    552breakdown 分解,按細(xì)目分類(lèi)
    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(mài)價(jià)值
    557bribes and kickbacks 賄賂和回扣
    558bridging loan 過(guò)渡性貸款
    559British Accounting Association 英國(guó)會(huì)計(jì)學(xué)會(huì)
    560broker 經(jīng)紀(jì)人
    561brokerage 經(jīng)紀(jì)人傭金
    562brought down 入次頁(yè),過(guò)次頁(yè)
    563brought forward 承前頁(yè)
    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(xiǎn)庫(kù)存,緩沖存貨
    571bull①買(mǎi)空②買(mǎi)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(yíng),營(yíng)業(yè)
    577business accounting 企業(yè)會(huì)計(jì)
    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(yíng)失敗
    583business income 企業(yè)收益,營(yíng)業(yè)收益
    584business risk 經(jīng)營(yíng)風(fēng)險(xiǎn),營(yíng)業(yè)風(fēng)險(xiǎn)
    585business segment 企業(yè)分部
    586business transaction 企業(yè)交易,營(yíng)業(yè)業(yè)務(wù)
    587business trust 企業(yè)經(jīng)營(yíng)信托
    588buy and hold decision 購(gòu)入和持存決策
    589buyer,s credit 買(mǎi)方信貸
    590buying expense 進(jìn)貨費(fèi)用
    591buyout 收購(gòu)股權(quán),收購(gòu)控制股權(quán)
    592buy over 收買(mǎi),賄賂
    593bylaws 公司章程細(xì)則
    594by-product 副產(chǎn)品
    595CA 特許會(huì)計(jì)師
    596cable transfer 電匯
    597calculation 計(jì)算
    598calculator 計(jì)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(mǎi)方期權(quán)