Back freight 退货运费$ \! G$ t% J& t  ~0 C
Back order 延期交货$ X2 m) c" M& z6 A; E6 o5 c! L
Back order memo 延期交货通知单' n! |7 [+ C5 h
Bad and doubtful account 呆帐中国外贸人论坛. \: S3 V# z8 ]0 t
Bad checks 空头支票中国外贸人论坛9 i& K4 G6 F  @/ \1 h& B* x4 G4 e
Bad debts 坏帐4 @8 K& ]6 z3 m
Balance (balance amount) 馀额；差额
# m& ]. Q4 H1 e4 V) G. f8 y( sBalance account 结算帐户3 u3 W/ y. E3 ]5 ~1 C
Balance book 分类帐馀额薄；分类帐差额簿+ i2 x1 v$ s0 f* v3 e5 x' _
Balance brought forward 馀额（差额）承前  f& z8 l4 @$ c* \
Balance brought for ward from last year 上年馀额
' ~" r; [) D% e6 |( Y6 `2 A中国外贸人论坛Balance carried down 移后页
, p$ e; a* [$ d+ n! o' `www.86trader.comBalance form of profit and loss statement 帐户式损益表（同 account form of profit and loss statement）
  s; Y9 J8 f; w7 KBalance forward 馀额移后
! F. Q: h$ K  N+ Wwww.86trader.comBalance in our favor 我方受益中国外贸人论坛3 J4 s/ t& j) ~
Balance in your favor 你方受益/ w2 J" T7 Y& @2 N' H, M# s+ O
Balance of account 差额
# T$ [- t7 u% o! u3 U0 I" i. Zwww.86trader.comBalance of stock system永续盘存制（同perpetual inventory system）中国外贸人论坛8 Q) @: ?% z5 W6 Y# n
Balance of stores records 存料馀额记录
3 M( w6 D: E, [6 ZBalance of trade贸易差额；进出口货相差数
" O0 `6 r2 C& e# O" ^+ Z1 q3 ?Balance sheet accounts资产负债表；货借对照表
) k  S% k: T3 H' y' VBalance sheet accounts资产负债表帐户  H1 U$ l0 f; D7 P8 q/ g, ]
Balance sheet analysis资产负债表分析

Balance sheet date资产负债表日期；结帐日www.86trader.com0 {1 L/ I3 x& a! Y) J* q
Balance sheet for all purposes 通用资产负负表 (同all – purpose balance sheet) 中国外贸人论坛5 I6 W7 \: i, d3 m
Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表
7 g) B6 ]5 t) _Balance sheet – income sheet ratios 资产负债与损益比率" _9 ^& R' e' [4 g
Balance sheet ratios 资产负债比率
, [" `7 w! A) f+ pBalance ticket 决算单- A- O2 F( D; Q; N; U6 ?
Balancing account 平衡帐户1 m/ l& P- Y/ Z8 g# j% O, y2 C# h- U% Y  w
Balancing ledger 馀额栏式分类帐' S% M8 t0 `1 H& j
Ballots 不记名票
; k. w5 q4 S! F) E8 @6 k* t# HBank account(s) 银行往来帐. o( T, L8 c, U) F1 |# }% X9 J( E
Bank balance 银行往来馀额
/ @7 s; g! j) u5 y! Kwww.86trader.comBank bill, banker’s draft, bank draft, bank paper 银行汇票# O- z$ b* v: v& v! `# U
Bankbook 银行往来帐折
" l. `+ ]3 J9 m% FBank charges 银行手续费: o3 }0 G5 }. x0 I4 C
Bank check 银行支单2 \) y; l3 k  v: r  M. U+ u8 C
Bank commission 银行酬劳金. Z; B  w, z+ {
Bank deposits 银行存款www.86trader.com) H1 N' E7 _1 d2 Y
Bank discount 银行贴现息www.86trader.com; }6 F% `; h" v0 _; Z7 U
Bank draft 银行汇票- ^( e' h; V6 ^& o
Banker’s acceptance 银行承兑；银行承兑汇
' E. G! m9 n* e8 J4 R中国外贸人论坛Banker’s ratio 汇银行用比率
, y/ A$ a$ T& C; k( UBanking capital 银行运用资本! F: `2 i6 y: G& X, g3 R& t
Bank loans 银行借款
2 a# ]# l- ~2 y/ Lwww.86trader.comBank overdraft 银行透支: `' E* @5 Y3 A' |5 T
Bank reconciliation statement 银行往来调节表
0 U, l* ^  u' J% t/ R/ F3 x中国外贸人论坛Bank register 银行往来登记簿中国外贸人论坛; e: r1 d5 C' }5 S& M1 ?5 P
Banks, orders (cashiers’ orders) 本票
+ O( d7 S1 E1 f6 W# X4 [# dwww.86trader.comBank’s account title 银行会计科目中国外贸人论坛' |4 q/ ]% S! K% W4 k0 c" }
Bank statement 银行结单
# u5 N- v; V% vBank stock 银行资本www.86trader.com# O1 c1 L# P: c* o
Bankruptcy 破产
6 A8 o% H; c9 I6 o! X) r6 P- v2 O* tBank with whom the credits opened 往来银行

Bargain 买卖合同；议价
# r7 V7 ^# @4 [  R3 mBargain money 定银- S$ Q. s+ q- f9 f
To bargain 立卖货约；讲价
% d! P- C: O) ^* }# I, dwww.86trader.comTo buy at a bargain 订购中国外贸人论坛6 I% n/ {% f  {9 z: U
To strike a bargain 订定合同0 \8 N1 g" R- Z) v. l
Great bargain 廉价货物/ \$ j2 i  B* O3 K
Barter 交易物品* j# i  p2 u$ @. t" c, L& Q" `4 ?7 b
Basic accounting unit 会计单位www.86trader.com  z: Y& R5 y& }
Basic price 基价
' v' ]) B; k: E- x) x  w& }Basic unit budget 单位预算4 y& k, _* K9 k4 x: ?; t
Bearer bonds 无记名债券# |. m, A3 A; V
Bearer check 执票人支票；来人支票1 J$ M$ ~4 z% _) v
Bearer stock 无记名股份
2 k9 W0 D: j! W3 @6 HBearer stock certificate 无记名股票* G( I* \! a3 T, I# j
Beginning inventory 期初存货% u$ f& g+ V0 M) F5 _& o
Below par 低於票面价格9 L! G9 _9 H6 x. P( s1 b. ~, O+ U
Beneficiary 受益人
8 f, X  K+ D2 [( [- m  n6 bwww.86trader.comBenefit fund reserve 职工福利基金准备) ]9 f! y( [% Q1 D+ U, M
Betterment order 添改自用资产通知单
1 A4 G: L2 o, {9 C. DBid 出价
- P& u* Z% }% W/ X8 CBidder 出价者；竞卖人% }' H; S* E1 P' q
Bid sheet 投票人名单
8 U0 m" s3 b0 {2 q6 z6 Mwww.86trader.comBill票据；帐单；汇票' Y* P1 k& h' i( x; x- j0 R
Bill at sight; demand bill (draft) 即期票据中国外贸人论坛3 r2 n$ l: z- q5 w0 O4 q* G
Bill for a term; period bill 兑换期票
9 [$ G% J5 y: s% ]7 z8 NBilling 开发票
1 W% C% M" U3 \Bill market 汇兑市面
0 Q1 N3 u% \9 P, @. X, a" u, LBill of credit 付银通知书www.86trader.com) A$ ^' K1 u' `5 [4 d! l$ N( x
Bill of exchange 汇票* F. y- x5 ?) E, C2 G
Bill of lading 提单
* P- F0 K+ t) h% U中国外贸人论坛Bill of material 规定用料单! f8 c# _! p9 s7 s4 u0 q0 F
Bill of parcels; bill 发票
4 J- H# v2 T2 u" MBill and accounts payable with terms 期付款项
% \7 \/ j/ |) y8 G* u- j. K) YBills and accounts receivable 期收款项, y5 m8 n% U& [$ l% W( V
Bills book (register) 票据薄（同notes book）
$ H; N& R1 ]* T: ?( I$ w中国外贸人论坛Bills discounted 票据贴现（同notes discounted）
, T/ e; O8 h+ i8 q9 O+ k" d* e中国外贸人论坛Bills discounted with collateral securities 附担保票据贴现( x% `; E3 `7 {$ A
Bills payable 应付票据（同notes payable）" O- L+ U1 B8 g/ @5 ?% D$ _
Bills rediscounted 应收票据（同notes receivable）中国外贸人论坛4 q/ C# R+ M& K( s& g. ~" _# L& E
Bills rediscounted 票据再贴现
$ V& _4 X5 Y0 J$ s7 e2 @* jwww.86trader.comBills with collateral securities 有抵押品之票据
) f- |) b$ P( |4 XBill to bearer 不记名票据
: @* X8 W+ d4 e, EBill to order 须签字盖章照付之票据

Binding ledger 装订式分类帐; F3 H# |, V! R" Z9 F
Bi – statement ratios 两表比率6 {9 k+ g( G* L( u: q( W: {
Blank check 空白支票) e: t4 ~$ F+ q
Blank endorsement 空白背书；不记名背书www.86trader.com) k4 r8 s8 w6 J8 D) A* [8 s* d6 L
Blotter 日流草帐
- d7 u9 P* I. \$ K5 x( aBoard of directors’ 董事会0 c  }) `, K- m1 l+ \
Boiler room expenses 锅炉间费用
% f) i) t( C% {9 N3 Y% A. v7 p9 v: WBond certificate 债券
! h+ ?6 N9 z0 I- U0 x  s* C8 {Bond coupons 债券息票www.86trader.com- n5 l8 |0 D( P: E
Bond discounts 债券折价7 L9 \8 }2 c  _8 A- U2 C3 P, u+ Z2 o
Bond discounts and expenses 债券折价及费用
3 M( z7 Y, a0 ~" P+ g# M  oBond discounts unamortized 未摊销债券折价
3 n4 _2 N% D; l( }中国外贸人论坛Bond dividends 公司债股利
0 r& ]8 |, D) z4 W, }; ^& b; _6 |Bonded depts. 债券债务
* W# O3 Y9 ]+ _5 qBond funds 债券基金；公债基金
0 t) W  K0 R) u2 O1 G( OBondholders 持券人
: y5 [2 `. _+ c2 }1 u% ]2 _Bond indentures 债券信托契约/ ?- J8 y# |  s) a
Bond interest 债券利息
: T6 c  j* Y2 g) Q# W2 bBond investment 债券投资
. w: w2 S2 J; V. }9 nwww.86trader.comBond notes 债券式票据
) t, H5 v% t! ?- p! C+ H中国外贸人论坛Bond premium 债券溢价
/ @: {8 E7 K; y  H: b中国外贸人论坛Bond register 债券登记簿www.86trader.com) w: j1 r% ~: E4 r1 C1 y' ]
Bonds 债券；公司债；公债中国外贸人论坛) q& ]- E7 M3 `, V% g+ I  C
Bonds authorized 额定公债中国外贸人论坛. h1 e; _- [) f3 u  }0 C
Bonds issued 已发债券
5 c2 c* Y, K% `2 p. `& i7 W# V3 fBonds outstanding 现负公司公司债* {- l; `0 B5 O2 I
Bonds payable 应付公司债. Y9 B# H4 ?# V  ], b! H1 b
Bond subscriptions 认缴债券；债券认购书
# ?, {% y# U" {+ K- l1 Y  B% h6 Gwww.86trader.comBond tables 债券表

Bonus 奖金；红利www.86trader.com) U/ P1 S7 a* C, q' J$ h$ K$ n
Bonus account 红利帐目9 b& W  f8 V9 `' ?" N( Y, l' V
Bonus bond 红利公司债www.86trader.com, t' ?# k% v2 ~4 R
Bonus stock 红股& C0 F- a! K! D  Y5 y7 K1 L& v
Book cost 帐面成本
/ y3 S; r  M: n" j- nBook debts 帐面债务! v6 X: U  @/ k- Z7 U
Book entry 帐面记录, V0 D  g0 Z0 a9 H  i9 ?* }7 [
Bookings 未交定货
2 N$ N( a% M4 Q- I- c6 y9 r( h, g3 IBook inventory 帐面存货
$ {) k2 _7 Z; ]' @' O8 H7 c' bBookkeeper薄雇员；记帐员
  [  j7 |- H/ m' A# fBookkeeping 薄记；薄记学
$ `9 h+ T- c4 n+ I# z: kBookkeeping by card system 卡片式薄记制
2 `/ ?1 W; P; Y& A4 I( M3 FBookkeeping by single entry 单式薄记7 o: M5 n( \2 w' C& o1 C
Bookkeeping of bank 银行薄记
4 a+ @1 V2 \( t& A- g% C+ U3 c. iBookkeeping system 薄记制度www.86trader.com# \$ R& V: j- |8 D& a4 @/ ^
Bookkeeping transactions 薄记交易；薄记事项中国外贸人论坛* {, i' F  `) K7 D* E
Book loss 帐面损失
) r. P& i& V$ f5 D6 NBook of estimates 概算书www.86trader.com8 D& s! {( s& [; t
Book of final entry 终结帐薄；结帐记录
  f4 y3 P3 {* @1 xBook of first record 原始帐薄/ Z% O2 d, P! n$ ^. S
Book of original documents for payments 支出凭证薄
! E- m0 P2 B; l( I6 C/ aBook of original documents for receipts 收入凭证簿
4 m1 |, X7 p; l; n: KBook of original entry (entries) 原始帐簿2 B8 u' I9 w. A3 k3 g+ e' k
Book of secondary entry 转记帐簿
: |  `' T( [: ^' T. l4 SBook profits 帐面利益www.86trader.com. r  ~% H& _5 _8 G, f
Books of accounts 帐簿8 s% O: S, t% y5 Y6 X: `3 i
Books of records 记录簿
! F% {# ]1 M4 T4 d( m+ M: rBooks surplus 帐面盈馀；公开盈馀
2 ]% Z: l8 U5 V( w中国外贸人论坛Book value 帐面价值
/ S' f7 S( M9 ]/ J) T) WBorrowed capital 借入资本
# p4 i$ I9 K( [2 ?# cwww.86trader.comBoston ledger 波士顿式分类帐

Bought book; purchase daybook; bought journal 进货簿中国外贸人论坛$ e0 b7 X. s6 A# u
Bought ledger 进货分类帐中国外贸人论坛" N9 P6 U0 l  h' k
Bought note 卖货据；卖货单
3 N$ v: F4 F, D5 mwww.86trader.comBounty 奖励金" t( b) W; d; }( `/ H. I
Branch 支店；分店5 E7 H1 z) F9 x5 u
Branch accounts 支店（分店）帐户
, Z" b# C; \" ^3 B4 C$ }; PBranch cash account 支店（分店）现金帐户www.86trader.com- ~/ d% W1 O- {8 J. L! \1 {
Branch consignments (shipments) 寄交支店（分店）货物
' R8 S, }5 _$ _$ C9 \# ?# @Branch control account 支店（分店）统制帐户
+ s- q8 F' o* ~, w中国外贸人论坛Branch ledger 支店（分店）分类帐$ L- H" z3 ?! V. o8 f; D
Branch ledger 分店总帐
) n/ }& a+ n' {$ JBranch office general account 支店往来帐户
' p4 ^+ q& m+ v  ~- EBranch office report 支店报告
" C- I& g4 e, ~. x4 u# |Brand; chop 商标；圆记9 Q2 h! R* U' ~1 v
Break – even point 营业损益两平点
$ K6 h/ _4 F/ S中国外贸人论坛Break – up value 拆卸价值
. @/ {! G3 R1 J' G& f, ~Broker 经纪人5 T( S2 |% o5 N* M& g( _
Brokerage 佣金、手续费www.86trader.com2 I. l. e: B' M4 k9 a
Brokerage expenses 佣金费用

Brought 承前
+ E# x) U: }2 s  F$ S) P8 D- k, t中国外贸人论坛Brought forward 承前页7 @2 v5 i; g. X+ g! V
Brought forward account 前期滚结帐目中国外贸人论坛" w  E) A; c$ d8 o
Budget 预算
$ }: E  {7 G! Z, _3 E" d  wBudget accounts 预算帐户中国外贸人论坛5 @. f  F& n, j7 d5 O5 M) f( M8 e
Budget allotment 分配预算
1 F( f, R7 L! O; _4 T# v$ c0 Q7 v- JBudget allowance 预备金0 U4 U8 @$ O5 N) e
Budgetary deficit 预算亏绌
* @8 q% n) Q9 l4 |Budget control 预算统制
; W! ~) d: y% d4 V2 [# HBudget enforcement 预算执行
6 k1 s/ |$ ?6 q  j0 j# ]; GBudget estimation 概算
- s! Z' d3 z( f1 V6 s8 p, ]www.86trader.comBudget for annual receipts 岁入预算
7 I$ b4 }; z1 _) A* v& Dwww.86trader.comBudget for expenditures 岁出预算
) ]& K% y# g4 j2 iBudget for local government 地方预算中国外贸人论坛8 D  T) ^' i- H9 }
Budget – making 预算的编制
& t" j& p" a  a+ r' TBudget message 预算申请书7 n( d6 F0 m0 E6 j" A
Budget procedure 预算程序
5 }/ F" M4 S# D7 i1 O7 KBudget reserve 预备金2 `) A* K4 p; l: z
Budget statements 预算表; c! z3 m; P0 L8 [% u$ j, c4 s
Budget system 预算制度www.86trader.com& P3 Z) `6 n8 w$ |5 i. q- f
Budget year 预算年度8 h; p! ~: [; m& z% S+ z! r9 C, |" _
Building expenses 房屋费用8 Y0 U. g2 N3 L+ R. r
Building fund reserve 建筑基金准备
9 B0 M! D0 B: x# N4 m2 Y9 D& ~Building service 房屋服务费用www.86trader.com* ]# k$ f( O1 O( P/ `  Q% i9 u/ [
Burden 负荷；制造费用4 b" _. @7 b! W8 V4 `4 J; i! T
Burden appointment负荷分配；制造费用分配www.86trader.com* p4 m4 W% H6 y7 a/ }
Burden – credit account已分配负荷（制造费用）帐户7 b0 U# a) [7 G! C  J( S- {, M  ~9 O6 r
Burden distribution 负荷分配中国外贸人论坛5 Q. v. v1 f0 B
Burden – in – process 在制负荷（同manufacturing expenses – in – process）
7 P9 x. o% e% Z3 lBurden rates 负荷分配
' e, J' x* K: ?+ W) zBusiness 营业商业；业务) [  j9 X) v5 M8 p
Carry on business, to 营业
+ H( }( x: ~8 \. k* e/ S" SEstablish a business, to 创业中国外贸人论坛8 |- U  _, I# X+ Q( Q
Give up a business, to 停业；歇业
1 M9 O2 z8 B2 b5 G, ^www.86trader.comSet up a business to 开业
, }; K; d3 B; a* i; t% KShut up a business to 停止营业! H+ h; V- n0 M. _
Start a business to开始中国外贸人论坛( U) Q0 `; N5 P  o
Wind up (one-s) business to 闭业；关店www.86trader.com4 j  B$ P) F: B# F  I8 J0 |9 w6 @: _
Business accountancy 商事会计 % f3 w% V8 ?( S* ^) ]0 a6 m( x
Business day 营业日
4 f) v& r$ s! Z0 MBusiness enterprise 企业! ~% X# X0 v% H% [; g' C& Q
Business hours 营业时间; N; f6 H9 U; Y% c' U9 z
Business papers 商用单据；商业票据- H. P( l" O  v( h8 M0 v5 e8 m
Business reports 营业报告
- T6 v7 J" }' L, g" T' s9 F# GBusiness tax, sale tax 营业税；销售税6 V) M. H# c1 [
Business transaction 会计事项 (同transaction)- C0 Q& ]/ c. g
Business year; financial year 会计年度；财政年度* k+ Q, c9 d. o; |
Buying agent 办货代理人, h9 U9 o' c/ C* r. g
Buying cost 购入原价
+ f/ v. ?2 H: a# q0 z8 h& s, R) IBuying expenses 购买费用" C+ M; \# `6 j  W; o7 _5 _
Buying out an interest 购出股份6 t3 Z/ J- K- ^4 Y" _. n
Buying quota 购买预计额
( b' o! P5 Q3 N. q# x' Z+ ?  bBuying rate; buying price 买价
1 @* c9 t, s0 |  D- \$ JBuying requisition 购买请求单中国外贸人论坛, y: W+ M  y' X4 S/ S4 Z8 ?$ P
By – laws 公司章程
7 [" i0 G9 F+ y' @  s! nBy – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）
4 h' h4 f) R, I4 ~! n8 @中国外贸人论坛By – products 副产品
2 C% H: q( s* eBy - products sales 副产品销售