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    Back Tax 退缴税 
    Back to Back L/C 背对背信用证 
    backwardation (期货)倒价 
    Bad Debts 呆帐 
    Balance 差额平衡;结算 
    Balance Account 结帐 
    Balance Budget/Economy 平衡预算/经济 
    Balance of Financial/Revenue and Expenditure 财政收支平衡 
    Balance of Interest 利益均衡 
    Balance of International Indebtedness 国际借贷差额 
    Balance of International Payment 国际收支平衡/差额 
    Balance of Payment Deficit 收支逆差 
    Balance of Payment Surplus 收支顺差 
    Balance of Trade (对外)贸易差额 
    Balance Sheet 资产与负债表 
    bancassurance 银行保险 
    Bank Clearing 票据交换 
    Bank for International Settlement (BIS) 国际结算银行 
    Bank Stock/Year 银行资本/年度 
    Bankers’ Acceptance 银行承兑 
    Barrier (贸易)壁垒 
    Barter Trade 易货贸易/物物交换 
    base rate 基本利率 
    Base/Base Year (指数的)基准/基准年 
    basis point 基点 
    basket of currencies 货币组合/篮子货币 
    Bear Market 熊市 
    Before Tax (Pre-tax) 扣税前 
    Betterment 固定资产之改良、 改良投资、修缮经费 
    Betting Taxes 赌博税 
    BHQ (Business HeadQuarter) 商业总部 
    Bid Price 买价 
    Bilateral Trade 双边贸易 
    Black Rate/Black Market Price 黑市价 
    Block Vote Allocation System 整笔拨款制度 
    Blue Chip (Share) 蓝筹股 
    Blue Chip investment 蓝筹股投资/稳健投资
    blue chip stock 蓝筹股 
    Board of directors 董事会 
    Bond 债券 
    Bond 债券 
    bonus rate 红利率 
    Bonus Share 红股 
    Book Closure Date 股票过名/注册截止日期 
    book-building 账面确定 
    book-to-bill ratio 订货与出货比值 
    Boomflation 繁荣通膨 
    Booming/Boom 景气/繁荣 
    Boomlet 小景气/短暂繁荣 
    Boutique Fund Manager 小型基金管理公司 
    Brain-Intensive Industries 智力密集工业 
    Brent Crude Oil Futures 北海原油期货 
    Bridging Loan Programme 过渡性贷款计划 
    bubble company 虚设公司 
    bucket shop 非法经纪公司 
    bucketing 对敲 
    Budget Accounts 预算账户 
    Budget Act 预算法案 
    Budget Allocation 预算拨款 
    Budget Allotment 预算分配 
    Budget Appropriation 预算拨款 
    Budget Enforcement 预算执行 
    Budget for Annual Expenditure 岁出预算 
    Budget for Annual Revenue 岁入预算 
    budget item 预算项目 
    budget outlays 预算支出 
    budget receipt 预算收入 
    budgetary control 预算管制 
    budgetary innovation 财政预算新措施 
    budgetary management 处理收支预算的方法 
    Budgeting 预算编制 
    Budgeting For Results, BFR 目标预算编制 
    Bull Market 牛市 
    Business Enterprise/Entity 工商企业 
    Business Expectation 商业展望 
    Business Income Tax 营业所得税 
    Buying rate 买入汇率


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