ACCA入门词汇需知（下）

今天接着给大家介绍一些关于ACCA的入门词汇，帮助大家快速入门ACCA。

(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

(70)book-keeping薄记

(71)Bostonclassification波士顿分类

(72)Breakeven chart保本图

(73)Breakeven point保本点

(74)breaking-downtime复位时间

(75)Budget预算

(76)Budget center预算中心

(77)Budget cost allowance预算成本折让

(78)Budget manual预算手册

(79)Budget period预算期间

(80)Budgetary control预算控制

(81)Budgeted capacity预算生产能力

(82)Burden制造费用

(83)Business center经营中心

(84)Business entity营业个体

(85)Business unit经营单位

(86)Buy-out management管理性购买产权

(87)By-product副产品

(88)called-up share capital催缴股本

(89)Capacity生产能力

(90)Capacity ratios生产能力比率

(91)Capital资本

(92)Capital assets pricing model资本资产计价模式

(93)Capital commitment承偌资本

(94)Capital employed已运用的资本

(95)Capital expenditure资本支出

(96)Capital expenditure authorization资本支出核准

(97)Capital expenditure control资本支出控制

(98)Capital expenditure proposal资本支出申请

(99)Capital funding planning资本基金筹集计划

(100)capital gain资本收益