GAAP.RUГлоссарий Accounting, Audit & Finance Glossary, english-russian

Глоссарий

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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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