| back pay | 應(yīng)付未付工資，欠薪 |
| back pricing | 往后定價(jià) |
| backstop | 最后擔(dān)保 |
| back-to-back credit | 背對(duì)背信用證 |
| back-to-back loan | 對(duì)銷(xiāo)貸款 |
| back-up credit | 備用信貸 |
| back value | 倒起息 |
| bad account | 壞賬 |
| bad asset | 呆壞資產(chǎn) |
| bad cheque | 空頭支票 |
| bad claim | 不良債權(quán) |
| bad debt | 不良貸款，壞賬 |
| bad debt expense | 壞賬費(fèi)用 |
| bad debt provision | 壞賬準(zhǔn)備 |
| bad debt ratio | 壞賬比率 |
| bad debt reserve | 壞賬準(zhǔn)備 |
| bad money | 劣幣 |
| bad year | 歉年 |
| Bahraini dinar | 巴林第納爾（巴林貨幣單位） |
| bail | 保釋金；作為保釋金的財(cái)產(chǎn) |
| bailee | 受寄人 |
| bailment | 委托保管 |
| bailout | 緊急（財(cái)政）援助 |
| balance brought down | 余額承上 |
| balance brought forward | 余額承前；上期結(jié)轉(zhuǎn) |
| balance carried down | 余額轉(zhuǎn)下 |
| balance carried forward | 余額移后，（本年度）結(jié)轉(zhuǎn) |
| balanced budget | 平衡預(yù)算 |
| balanced budget multiplier | 平衡預(yù)算乘數(shù) |
| balance of payments (BOP) | 國(guó)際收支差額 |
| balance of proceeds | 收入余數(shù) |
| balance of trade (BOT) | 國(guó)際貿(mào)易差額 |
| balance sheet | 資產(chǎn)負(fù)債表，決算表 |
| balance with other banks | 存放銀行同業(yè)的結(jié)余 |
| balancing allowance | 結(jié)余免稅額 |
| balancing charge | 結(jié)余課稅 |
| balloon | 漂浮式償付款 |
| balloon maturity | 氣球型期限 |
| balloon option | 氣球型期權(quán) |
| BAN (bond anticipation note) | 預(yù)期債券票據(jù) |
| bancassurance | 銀行出售保險(xiǎn)；銀行保險(xiǎn)業(yè) |
| bank acceptance | 銀行承兌匯票 |
| bank account | 銀行往來(lái)賬戶(hù)；銀行存款 |
| bank account holder | 銀行賬戶(hù)持有人 |
| bank advance | 銀行貸款 |
| bank balance | 銀行結(jié)余 |
| bank bill | 銀行匯票；〈美〉鈔票 |
| bank book | 銀行存折 |
| bank card | （賒購(gòu)貨物等用的）銀行信用卡 |
| bank cashier order | 銀行本票 |
| bank charge | 銀行手續(xù)費(fèi) |
| bank code | 銀行暗碼 |
| bank deposit | 銀行存款 |
| bank discount | 銀行貼現(xiàn) |
| bank draft | 銀行匯票 |
| banker’s acceptance | 銀行承兌匯票 |
| banker’s bank | 中央銀行 |
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