Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Audit procedures
Audit program
Audit risk
Audit sampling
Audit team
Auditing Standards Board
Backup
Balance
Balance between benefit and cost
Balance sheet
Balance sheet date
Balance sheet liability method
Balancing item
Bank
Bank overdraft
Bankrupt
Bankruptcy
Barrels-of-oil equivalent
Base stock
Basic accounting equation
Basic earnings per share
Beginning inventory
Benchmark
Benchmark treatment
Beneficiary
Benefit
Bill of lading
Binding sale agreement
Biological asset
Biological transformation
Block or group or "book" of policies
Bonds payable
Bonus
Bonus plan
Book value (Carrying amount)
Book value of a liability
Book value of an asset
Borrowing costs
Borrowings
Bottom hole contribution
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