ACCA考试词汇2(Paper2.4,2.5)
(49)back-to-back loan 易币贷款
(50)backflush accounting 倒退成本计算
(51)bad debts 坏帐
(52)bad debts ratio 坏帐比率
(53)bank charges 银行手续费
(54)bank overdraft 银行透支
(55)bank reconciliation 银行存款调节表
(56)bank statement 银行对帐单
(57)bankruptcy 破产
(58)basis of apportionment 分摊基础
(59)batch 批量
(60)batch costing 分批成本计算
(61)beta factor (市场)风险因素
(62)bill 帐单
(63)bill of exchange 汇票
(64)bill of landing 提单
(65)bill of materials 用料预计单
(66)bill payable 应付票据
(67)bill receivable 应收票据
(68)bin card 存货记录卡
(69)bonus 红利