本站大部份資料在 2016 年後就未更新，若資料內無明確標示資料時間，請預設該資料為過時資料並斟酌使用，謝謝
會計學英中對照名詞等資訊。
| 英文名稱 | 中文名稱 | |
|---|---|---|
| 56870445 | bill receivable | 應收票據 |
| 56870446 | bill rediscounted | 票據再貼現，再貼現票據 |
| 56870447 | billing | 開單，開發票 |
| 56870448 | billing machine | 開發票機 |
| 56870449 | bin tag | 櫥櫃分格標籤，櫥櫃標籤 |
| 56870450 | binding ledger | 訂本式分類帳 |
| 56870451 | black market price | 黑市價格 |
| 56870452 | blank endorsement | 空白背書 |
| 56870453 | blanket insurance | 統保 |
| 56870454 | blind entry | 無說明的分錄 |
| 56870455 | block method (for controlling accounts) | 分段統制帳法 |
| 56870456 | blocked currency | 管制通貨 |
| 56870457 | blotter | 草帳 |
| 56870458 | blue-sky law | 青天法(美各州證券發行法之通稱) |
| 56870459 | board of directors | 董事會 |
| 56870460 | BOM，beginning of month | 月初 |
| 56870461 | bond | 債券，保結 |
| 56870462 | bond anticipation notes | 債券抵償庫券 |
| 56870463 | bond coupon | 債券息票 |
| 56870464 | bond discount unamortized | 未攤銷債券折價 |
| 56870465 | bond discount [and expense] | 債券折價[與費用] |
| 56870466 | bond dividend | 債券股利(以債券支付的股利) |
| 56870467 | bond fund | 債券基金，公債基金 |
| 56870468 | bond indentures | 債券信託契約 |
| 56870469 | bond interest | 債券利息 |
| 56870470 | bond investment | 債券投資 |
| 56870471 | bond notes | 債券式票據 |
| 56870472 | bond ordinance or resolution | 債券法案 |
| 56870473 | bond premium | 債券溢價 |
| 56870474 | bond register | 債券登記簿 |
| 56870475 | bond subscription | 債券認購書 |
| 56870476 | bond valuation | 債券評價，債券計價 |
| 56870477 | bonded debt，bonded indebtedness | 債券債務 |
| 56870478 | bonds authorized and unissued | 未發額定債券 |
| 56870479 | bonds-outstanding method (of amortizing bond discount) | 現負債額法(攤銷債券折價) |
| 56870480 | bonus | 獎金，紅利，加給 |
| 56870481 | bonus bond | 紅利債券(用以給付紅利之債券) |
| 56870482 | bonus stock | 紅股 |
| 56870483 | book cost | 帳面成本 |
| 56870484 | book debt | 帳面債務 |
| 56870485 | book entry | 帳面記錄 |
| 56870486 | book inventory | 帳面盤存，帳面存貨 |
| 56870487 | book loss | 帳面損失 |
| 56870488 | book of final entry | 終結帳簿，分類帳 |
| 56870489 | book of first record | 原始帳簿 |
| 56870490 | book of original documents for payments | 支付憑證簿 |
| 56870491 | book of original documents for payments for receipts | 收入憑證簿 |
| 56870492 | book of original entry | 原始帳簿 |
| 56870493 | book of secondary entry | 轉記帳簿 |
| 56870494 | book profit | 帳面利益 |