balance between benefit and cost 收益与成本的平衡
balance sheet 资产负债表
balance sheet date 资产负债表日
balance sheet liability method 资产负债表负责法
bank overdrafts 银行透支
basic earnings per share 基本每股收益
beginning of the period 期初
benchmark treatments 基准处理方法
beneficiary 受益人
best estimate 最佳估计
bid bonds 投标保函
bid price 出价
bills 帐单
binding sale agreement 约束性销售协议
board of directors 董事会
bonus 奖金；红利
bonus issue 红股
bonus plan 奖金计划
borrowing agreements 借款协议
borrowing cost 借款成本
bottom-up test 由下而上测试
branch 分支机构
brand name 商标名称
brokerage 经纪人佣金；经纪人业务
business combination 企业合并
business combination which is an acquisition 购买式企业合并
business segment 业务分部
buy back 回购
buying segment 采购分部
call option 看涨期权、买入期权
callable 可赎回的
callable debt 可赎回债券
cap （利率）上限
capital 资本
capital approach 资本法
capital asset pricing model 资本资产定价模型
capital commitment 资本承诺
capital contributions 资本投入
capital gain 资本利得
capital maintenance 资本保全
capital transactions 资本交易
capitalisation 资本化
capitalization issues 资本化发行
capitalization rate 资本化比率
carry forward 结转后期
carry forward of unused tax credit 未利用的税款抵减结转后期
carry forward of unused tax losses 未利用的可抵扣（应税利润额的）亏损结转后期
carrying amount 账面金额
carrying back a tax loss 可抵扣（应税利润额的）亏损抵前
cash 现金
cash basis 收付实现制
cash equivalents 现金等价物
cash flow 现金流量
cash flow risk 现金流量风险
cash flow statements 现金流量表
cash generating unit 现金产出单元
cash in banks 银行存款
cash inflow 现金流入
cash on hand 库存现金
cash outflow 现金流出
certificates of deposit 存单
changes in accounting policies 会计政策变更
changes in financial position 财务状况变动
charge against 借记；计入
chief executive officer 首席执行官，行政总裁，总经理
class of assets 资产类别
classification 分类，归类
clearing house 清算所
closing rate 期末汇率
collateral 抵押品