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