中美比较财务会计学附录如需转载，请注明来处 FanE翻译中国http:/www.FanE.cn/中美比较财务会计学附录Glossary for International Accounting StandardsGlossary for International Accounting Standards part 2balance 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
