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Terms for subject Accounting (2902 entries)

balance-sheet item	Bilanzposition
balancing	Saldieren
balancing entry	Ausgleichsbuchung
bank overdraft	Überziehung
Bank's external auditor	externer Rechnungsprüfer der Bank
bankers' acceptances	Bankakzepte
base period	Basiszeitraum/-periode
based on records	anhand der Rechnungsunterlagen
basic account	synthetisches Konto
basic capital	Nominalkapital Oder Nennkapital
basic costs	Grundkosten
basic performance	Grundleistung
basis of allocation	Schlüssel für Aufteilung der Gemeinkosten
basket of goods and services	Güterkorb
batch	Losgröße
batch production	Sortenfertigung
batch-level costs	chargenabhängige Kosten
beginning inventory	Anfangsbestand
benefits	Leistungen
benefits	betriebliche Sozialleistungen