A (41)avoidable costs 可避免成本

B (42)back-to-back loan 易幣貸款

B (43)backflush accounting 倒退成本計(jì)算

B (44)bad debts 壞帳

B (45)bad debts ratio 壞帳比率

B (46)bank charges 銀行手續(xù)費(fèi)

B (47)bank overdraft 銀行透支

B (48)bank reconciliation 銀行存款調(diào)節(jié)表

B (49)bank statement 銀行對賬單

B (50)bankruptcy 破產(chǎn)

B (51)basis of apportionment 分?jǐn)偦A(chǔ)

B (52)batch 批量

B (53)batch costing 分批成本計(jì)算

B (54)beta factor B (市場)風(fēng)險(xiǎn)因素B

B (55)bill 賬單

B (56)bill of exchange 匯票

B (57)bill of lading 提單

B (58)bill of materials 用料預(yù)計(jì)單

B (59)bill payable 應(yīng)付票據(jù)

B (60)bill receivable 應(yīng)收票據(jù)