 财务英语词典B部分 |
| 日期：2004-7-28 10:43:28 来源：CopyFrom 作者：Author
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Back freight 退货运费
Back order 延期交货
Back order memo 延期交货通知单
Bad and doubtful account 呆帐
Ad assets 坏资产
Bad checks 空头支票
Bad debts 坏帐
Balance (balance amount) 馀额；差额
Balance account 结算帐户
Balance book 分类帐馀额薄；分类帐差额簿
Balance brought forward 馀额（差额）承前
Balance brought for ward from last year 上年馀额
Balance carried down 移后页
Balance form of profit and loss statement 帐户式损益表（同 account form of profit and loss statement）
Balance forward 馀额移后
Balance in our favor 我方受益
Balance in your favor 你方受益
Balance of account 差额
Balance of stock system永续盘存制（同perpetual inventory system）
Balance of stores records 存料馀额记录
Balance of trade贸易差额；进出口货相差数
Balance sheet accounts资产负债表；货借对照表
Balance sheet accounts资产负债表帐户
Balance sheet analysis资产负债表分析
Balance sheet date资产负债表日期；结帐日
Balance sheet for all purposes 通用资产负负表 (同all – purpose balance sheet)
Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表
Balance sheet – income sheet ratios 资产负债与损益比率
Balance sheet ratios 资产负债比率
Balance ticket 决算单
Balancing account 平衡帐户
Balancing ledger 馀额栏式分类帐
Ballots 不记名票
Bank account(s) 银行往来帐
Bank balance 银行往来馀额
Bank bill, banker’s draft, bank draft, bank paper 银行汇票
Bankbook 银行往来帐折
Bank charges 银行手续费
Bank check 银行支单
Bank commission 银行酬劳金
Bank deposits 银行存款
Bank discount 银行贴现息
Bank draft 银行汇票
Banker’s acceptance 银行承兑；银行承兑汇
Banker’s ratio 汇银行用比率
Banking capital 银行运用资本
Bank loans 银行借款
Bank overdraft 银行透支
Bank reconciliation statement 银行往来调节表
Bank register 银行往来登记簿
Banks, orders (cashiers’ orders) 本票
Bank’s account title 银行会计科目
Bank statement 银行结单
Bank stock 银行资本
Bankruptcy 破产
Bank with whom the credits opened 往来银行
Bargain 买卖合同；议价
Bargain money 定银
To bargain 立卖货约；讲价
To buy at a bargain 订购
To strike a bargain 订定合同
Great bargain 廉价货物
Barter 交易物品
Basic accounting unit 会计单位
Basic price 基价
Basic unit budget 单位预算
Bearer bonds 无记名债券
Bearer check 执票人支票；来人支票
Bearer stock 无记名股份
Bearer stock certificate 无记名股票
Beginning inventory 期初存货
Below par 低於票面价格
Beneficiary 受益人
Benefit fund reserve 职工福利基金准备
Betterment order 添改自用资产通知单
Bid 出价
Bidder 出价者；竞卖人
Bid sheet 投票人名单
Bill票据；帐单；汇票
Bill at sight; demand bill (draft) 即期票据
Bill for a term; period bill 兑换期票
Billing 开发票
Bill market 汇兑市面
Bill of credit 付银通知书
Bill of exchange 汇票
Bill of lading 提单
Bill of material 规定用料单
Bill of parcels; bill 发票
Bill and accounts payable with terms 期付款项
Bills and accounts receivable 期收款项
Bills book (register) 票据薄（同notes book）
Bills discounted 票据贴现（同notes discounted）
Bills discounted with collateral securities 附担保票据贴现
Bills payable 应付票据（同notes payable）
Bills rediscounted 应收票据（同notes receivable）
Bills rediscounted 票据再贴现
Bills with collateral securities 有抵押品之票据
Bill to bearer 不记名票据
Bill to order 须签字盖章照付之票据
Binding ledger 装订式分类帐
Bi – statement ratios 两表比率
Blank check 空白支票
Blank endorsement 空白背书；不记名背书
Blotter 日流草帐
Board of directors’ 董事会
Boiler room expenses 锅炉间费用
Bond certificate 债券
Bond coupons 债券息票
Bond discounts 债券折价
Bond discounts and expenses 债券折价及费用
Bond discounts unamortized 未摊销债券折价
Bond dividends 公司债股利
Bonded depts. 债券债务
Bond funds 债券基金；公债基金
Bondholders 持券人
Bond indentures 债券信托契约
Bond interest 债券利息
Bond investment 债券投资
Bond notes 债券式票据
Bond premium 债券溢价
Bond register 债券登记簿
Bonds 债券；公司债；公债
Bonds authorized 额定公债
Bonds issued 已发债券
Bonds outstanding 现负公司公司债
Bonds payable 应付公司债
Bond subscriptions 认缴债券；债券认购书
Bond tables 债券表
Bonus 奖金；红利
Bonus account 红利帐目
Bonus bond 红利公司债
Bonus stock 红股
Book cost 帐面成本
Book debts 帐面债务
Book entry 帐面记录
Bookings 未交定货
Book inventory 帐面存货
Bookkeeper薄雇员；记帐员
Bookkeeping 薄记；薄记学
Bookkeeping by card system 卡片式薄记制
Bookkeeping by single entry 单式薄记
Bookkeeping of bank 银行薄记
Bookkeeping system 薄记制度
Bookkeeping transactions 薄记交易；薄记事项
Book loss 帐面损失
Book of estimates 概算书
Book of final entry 终结帐薄；结帐记录
Book of first record 原始帐薄
Book of original documents for payments 支出凭证薄
Book of original documents for receipts 收入凭证簿
Book of original entry (entries) 原始帐簿
Book of secondary entry 转记帐簿
Book profits 帐面利益
Books of accounts 帐簿
Books of records 记录簿
Books surplus 帐面盈馀；公开盈馀
Book value 帐面价值
Borrowed capital 借入资本
Boston ledger 波士顿式分类帐
Bought book; purchase daybook; bought journal 进货簿
Bought ledger 进货分类帐
Bought note 卖货据；卖货单
Bounty 奖励金
Branch 支店；分店
Branch accounts 支店（分店）帐户
Branch cash account 支店（分店）现金帐户
Branch consignments (shipments) 寄交支店（分店）货物
Branch control account 支店（分店）统制帐户
Branch ledger 支店（分店）分类帐
Branch ledger 分店总帐
Branch office general account 支店往来帐户
Branch office report 支店报告
Brand; chop 商标；圆记
Break – even point 营业损益两平点
Break – up value 拆卸价值
Broker 经纪人
Brokerage 佣金、手续费
Brokerage expenses 佣金费用
Brought 承前
Brought forward 承前页
Brought forward account 前期滚结帐目
Budget 预算
Budget accounts 预算帐户
Budget allotment 分配预算
Budget allowance 预备金
Budgetary deficit 预算亏绌
Budget control 预算统制
Budget enforcement 预算执行
Budget estimation 概算
Budget for annual receipts 岁入预算
Budget for expenditures 岁出预算
Budget for local government 地方预算
Budget – making 预算的编制
Budget message 预算申请书
Budget procedure 预算程序
Budget reserve 预备金
Budget statements 预算表
Budget system 预算制度
Budget year 预算年度
Building expenses 房屋费用
Building fund reserve 建筑基金准备
Building service 房屋服务费用
Burden 负荷；制造费用
Burden appointment负荷分配；制造费用分配
Burden – credit account已分配负荷（制造费用）帐户
Burden distribution 负荷分配
Burden – in – process 在制负荷（同manufacturing expenses – in – process）
Burden rates 负荷分配
Business 营业商业；业务
Carry on business, to 营业
Establish a business, to 创业
Give up a business, to 停业；歇业
Set up a business to 开业
Shut up a business to 停止营业
Start a business to开始
Wind up (one-s) business to 闭业；关店
Business accountancy 商事会计
Business day 营业日
Business enterprise 企业
Business hours 营业时间
Business papers 商用单据；商业票据
Business reports 营业报告
Business tax, sale tax 营业税；销售税
Business transaction 会计事项 (同transaction)
Business year; financial year 会计年度；财政年度
Buying agent 办货代理人
Buying cost 购入原价
Buying expenses 购买费用
Buying out an interest 购出股份
Buying quota 购买预计额
Buying rate; buying price 买价
Buying requisition 购买请求单
By – laws 公司章程
By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）
By – products 副产品
By - products sales 副产品销售
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