Bad debts 壞賬
Balance sheet 資產(chǎn)負(fù)債表
Bank reconciliation 銀行對(duì)賬單
Basic earnings per share 基本每股盈利
Betterment 改良
"Big 5"五大會(huì)計(jì)師事務(wù)所
board of directors 董事會(huì)
bond 債券契約
bonds payable 應(yīng)付債券
book gain/loss 賬面收益/損失
book value 賬面價(jià)值
borrowing capacity 融資能力
business acquisition 企業(yè)兼并
business combination 企業(yè)合并
business segment 企業(yè)內(nèi)部責(zé)任單位