A (41)avoidable costs 可避免成本

B (42)back-to-back loan 易币贷款

B (43)backflush accounting 倒退成本计算

B (44)bad debts 坏帐

B (45)bad debts ratio 坏帐比率

B (46)bank charges 银行手续费

B (47)bank overdraft 银行透支

B (48)bank reconciliation 银行存款调节表

B (49)bank statement 银行对账单

B (50)bankruptcy 破产

B (51)basis of apportionment 分摊基础

B (52)batch 批量

B (53)batch costing 分批成本计算

B (54)beta factor B (市场)风险因素B

B (55)bill 账单

B (56)bill of exchange 汇票

B (57)bill of lading 提单

B (58)bill of materials 用料预计单

B (59)bill payable 应付票据

B (60)bill receivable 应收票据