ACCA入門詞匯需知（下）

今天接著給大家介紹一些關于ACCA的入門詞匯，幫助大家快速入門ACCA。

(51)Bad debts壞帳

(52)Bad debts ratio壞帳比率

(53)bank charges銀行手續(xù)費

(54)Bank overdraft銀行透支

(55)Bank reconciliation銀行存款調(diào)節(jié)表

(56)Bank statement銀行對帳單

(57)Bankruptcy破產(chǎn)

(58)Basis of apportionment分攤基礎

(59)Batch批量

(60)Batch costing分批成本計算

(61)Beta factor(市場)風險因素

(62)Bill帳單

(63)Bill of exchange匯票

(64)Bill of landing提單

(65)Bill of materials用料預計單

(66)Bill payable應付票據(jù)

(67)Bill receivable應收票據(jù)

(68)Bin card存貨記錄卡

(69)Bonus紅利

(70)book-keeping薄記

(71)Bostonclassification波士頓分類

(72)Breakeven chart保本圖

(73)Breakeven point保本點

(74)breaking-downtime復位時間

(75)Budget預算

(76)Budget center預算中心

(77)Budget cost allowance預算成本折讓

(78)Budget manual預算手冊

(79)Budget period預算期間

(80)Budgetary control預算控制

(81)Budgeted capacity預算生產(chǎn)能力

(82)Burden制造費用

(83)Business center經(jīng)營中心

(84)Business entity營業(yè)個體

(85)Business unit經(jīng)營單位

(86)Buy-out management管理性購買產(chǎn)權

(87)By-product副產(chǎn)品

(88)called-up share capital催繳股本

(89)Capacity生產(chǎn)能力

(90)Capacity ratios生產(chǎn)能力比率

(91)Capital資本

(92)Capital assets pricing model資本資產(chǎn)計價模式

(93)Capital commitment承偌資本

(94)Capital employed已運用的資本

(95)Capital expenditure資本支出

(96)Capital expenditure authorization資本支出核準

(97)Capital expenditure control資本支出控制

(98)Capital expenditure proposal資本支出申請

(99)Capital funding planning資本基金籌集計劃

(100)capital gain資本收益

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