2010CPA會(huì)計(jì)英語教程：審計(jì)詞匯B

(49)back-to-back loan 易幣貸款
    (50)backflush accounting 倒退成本計(jì)算
    (51)bad debts 壞帳
    (52)bad debts ratio 壞帳比率
    (53)bank charges 銀行手續(xù)費(fèi)
    (54)bank overdraft 銀行透支
    (55)bank reconciliation 銀行存款調(diào)節(jié)表
    (56)bank statement 銀行對賬單
    (57)bankruptcy 破產(chǎn)
    (58)basis of apportionment 分?jǐn)偦A(chǔ)
    (59)batch 批量
    (60)batch costing 分批成本計(jì)算
    (61)beta factor B(市場)風(fēng)險(xiǎn)因素
    (62)bill 賬單
    (63)bill of exchange 匯票
    (64)bill of landing 提單
    (65)bill of materials 用料預(yù)計(jì)單
    (66)bill payable 應(yīng)付票據(jù)
    (67)bill receivable 應(yīng)收票據(jù)
    (68)bin card 存貨記錄卡
    (69)bonus 紅利
    (70)book-keeping 薄記
    (71)Boston classification 波士頓分類
    (72)breakeven chart 保本圖
    (73)breakeven point 保本點(diǎn)
    (74)breaking-down time 復(fù)位時(shí)間
    (75)budget 預(yù)算
    (76)budget center 預(yù)算中心
    (77)budget cost allowance 預(yù)算成本折讓
    (78)budget manual 預(yù)算手冊
    (79)budget period 預(yù)算期間
    (80)budgetary control 預(yù)算控制
    (81)budgeted capacity 預(yù)算生產(chǎn)能力
    (82)burden 制造費(fèi)用
    (83)business center 經(jīng)營中心
    (84)business entity 營業(yè)個(gè)體
    (85)business unit 經(jīng)營單位
    (86)buy-out management 管理性購買產(chǎn)權(quán)
    (87)by-product 副產(chǎn)品