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English to Spanish Dictionary of Accounting Terms

B

Back taxes

Back to back loan

Back-end load

Backdate

Backer

Backing

Backlog

Backup line

Bad check

Bad debt recovery

Bad debts

Bad debts provision

Bad money

Bailee

Bailment

Bailor

Bailout

Balance (bal.)

Balance certificate

Balance consolidation

Balance due

Balance of payments

Balance of retained earnings

Balance of stock

Balance of trade

Balance sheet

Balance sheet accounts

Balance sheet analysis

Balance sheet date

Balance sheet layout

Balanced budget

Balloon

Bank

Bank account

Bank balance

Bank charges

Bank clearing

Bank credit

Bank debit

Bank deposit

Bank draft (b/d)

Bank guarantee

Bank holiday

Bank line

Bank loans

Bank overdraft

Bank reconciliation

Bank statement

Bank transfer

Bank-note

Banker’s acceptance

BankerÂ’s acceptance

Banking expenses

Bankrupt (bkrpt.)

Bankruptcy

Bankruptcy assets

Bankruptcy proceedings

Bargain and sale

Bargain purchase

Bargain purchase option

Bargain renewal option

Barren money

Barter

Base period

Base rate

Base stock

Base stock method

Basis

Basis of accounting

Basis point

Basis price

Basket of currencies

Basket purchase

Bearer bond

Bearer check

Bearer form

Bearer note

Before tax

Beginning inventory

Bellwether security

Belly up

Below cost price

Below market rate

Below par

Below the line

Benchmark

Beneficiary

Bequest

Best bid

Betterment

Biannual

Bid

Bidder

Bill

Bill of exchange

Bill of lading (b/l)

Bill of materials

Bill of sale

Billing

Bills for collection

Bills payable

Bills receivable

Bills to collect

Black market

Blank acceptance

Blank bill of exchange

Blank check

Blank endorsement

Blank form

Blank stock

Blanket mortgage

Blocked account

Blocked units

Blue chips

Board of directors

Bogus check

Boilerplate

Bond

Bond conversion

Bond coupon

Bond creditor

Bond dividend

Bond fund

Bond holder

Bond issue

Bond rating

Bond ratio

Bond redemption

Bond swap

Bonded debt

Book

Book amount

Book inventory

Book of accounts

Book of original entry

Book profit

Book surplus

Book value

Book value per share

Bookkeeper

Bookkeeping

Bookkeeping cycle

Borrower

Borrower’s note

BorrowerÂ’s note

Borrowing limit

Borrowing portfolio

Borrowing power

Borrowing rate

Bouncer

Branch

Break-even point

Break-even sales

Breakup

Breakup value

Bridge loan

Brokerage fee

Brought forward

Budget

Budget control

Budget deficit

Budget variance

Budgeted balance sheet

Budgeted cost

Budgeted expenses

Budgeted income statement

Budgeted investment

Budgeted statement

Burden

Business combination

Business cycle

Business day

Business segment reporting

Business year

Buyback

Buying calendar

Buying power

Buying rate

By-product

Bylaws

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