| Bahasa Melayu | Bahasa Inggeris |
|---|---|
| Badan Perakaunan | Accounting Body |
| Bahan Langsung | Direct Matrerial |
| Bahan Tak Langsung | Indirect Material |
| Baki Akaun | Account Balance |
| Baki Debit | Debit Balance |
| Baki Kredit | Credit Balance |
| Bank | Bank |
| Barang Siap | Finished Goods |
| Baucer | Voucher |
| Baucer Pembayaran | Payment Voucher |
| Baucer Tunai Runcit/Panjar Runcit | Petty Cash Vouncher |
| Bayaran Tunai | Cash Payments |
| Belanja | Expense/Expenditure |
| Belanja Belum Bayar/ Terakru | Payable/Acrcrued Expense |
| Belaja Bukan Operasi | Non-Operating Business |
| Belanja Gaji | Wages / Salaries Expense |
| Belanja Insurans | Insurans Expense |
| Belanja Langsung | Direct Expense |
| Belanja Operasi | Operating Expense |
| Belanja Pentadbiran | Adminstrative Expense |
| Belaja Prabayar / Belanja Belum Terima | Prepaid Expense |
| Beanja Sewa | Rent Expense |
| Belanja Susut Nilai | Depreciation Expense |
| Belanjawan Tunai / Bajet | Cash Budget |
| Belian | Purhase |
| Belian Barang Langsung | Direct Material Purchase |
| Belian Bersih | Net Purchase |
| Belian Kredit | Credit Purchase |
| Belian Tunai | Cash Purchase |
| Bentuk Lajur | Column Format / Columnar |
| Bentuk T | T Format |
| Bil Bayaran | Payment Bill |
| Bil Tunai | Cash Bill |
| Buku Catatan Pertama | Petty Cash Book |
| Buruh | Labor |
| Buruh Langsung | Direct Labor |
| Buruh Tak Langsung | Indirect Labor |
