358avoidable cost 可避免成本
359back charge 欠费费用
360back date 倒填日期,填早日期
361backed bill 背书票据
362back-end load后期负担
363backer①票据担保人②财务支持人
364backlog depreciation 欠提折旧
365back order 欠交订货
366back pay 欠付工资
367back tax 欠交税款
368back-to-back credit 对开信用证
369back-to-back loan对销贷款
370back wardation 倒价
371backward integration 逆向合并
372bad check 空头支票
373bad debt 呆账,呆账账户
374bad debt account 呆账账户
375bad debt expense 呆账费用
376bad debt ratio 呆账比率
377bad debt recovery 呆账收回
378bailment 寄销,寄托
379bailout 抽资
380bailout period 投资返还期
381balance①余额②平衡
382balance budget 平衡预算
383balance due 结欠余额
384balance fund 平衡基金
385balance of account 账户余额
386balance of payment 国际收支差额
387balance of retained earnings 留存收益余额
388balance sheet 资产负债表
389balance sheet account 资产负债表账户
390balance sheet analysis 资产负债表分析
391balance sheet audit 资产负债表审计
392balance sheet date 结账日期
393balance sheet ratio 资产负债表比率
394balance sheet total 资产负债表总额
395balloon payment 漂浮式付款