balance of payment 國際收支，簡稱BOP
e.g. It is also likely lead to a rise in imports and problems with balance of payment. 它還可能導致增加進口產品和出現國際收支平衡問題。
Balance sheet 資產負債表, 決算表，平衡表
e.g. successful managers must know how to read the balance sheet. 出色的經理必須知道如何閱讀資產負債表。
Ballpark 1 活動領域;(價格、觀點的)可變通范圍
e.g. The two sides eventually found themselves in the same general ballpark. 雙方終于發現在大問題上看法已趨一致。
Ball park 2 大致正確的
e.g. Unfortunately I can only give you ballpark figures today. 遺憾的是，今天我只能給諸位提供一個大概數字。
Bancassurance 銀行保險業, 亦作bankassurance
e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 喪失工作崗位主要是由于信托儲蓄銀行的銀行業務和保險業務合并成為統一的銀行保險業而引起的。
Bank charges 銀行手續費
e.g. One significant expense is bank charges, which all businesses are forced to pay. 費用中的很大的一筆是手續費，所有的企業都必須支付。
Banking business 金融業，銀行業
e.g. Credit lyonnais is in the banking business. 里昂信貸銀行從事金融業務。
Bank on 依賴……獲利
e.g. bank on brand 依賴品牌獲利
bank statement 銀行結帳，銀行水單
e.g. The bank statement should be checked against the cash book to make sure the figures are the same and there are no discrepancies. 銀行結帳單應與現金賬簿核對，確保兩者數字一致無不符之處。
Banner towing 條幅廣告
Banqueting manager (酒店的)宴會經理
Bar chart 矩形圖，條形圖，直方圖 也稱bar graph or histogram (是以寬度相同的長條，按其長短或高低來表示指標或數值大小的一種圖形。 有單式。復式和分段式三種。其中縱軸線稱為vertical axis,橫軸線稱為horizontal axis.)
e.g. Last year’s sales figures for all our markets are shown on this bar chart. 我們所有市場去年的銷售數字都顯示在這個條形圖上。
e.g. The bar chart below shows the cost of buying three different photocopiers. 以下條形圖顯示購買三種不同復印機所需的費用。
Bar code (打印在商品上，與電腦系統連接可讀出商品價格和參考數據的)條形碼，條碼
e.g. The shop assistant scanned the bar code to check the price. 店員對條形碼掃描以核對價格。
Bar graph 矩形圖，條形圖，直方圖，也稱bar chart 或histogram
e.g. the bar graph shows the sales of cars in different countries during August, September and October. 該條形圖顯示了八月，九月，十月這三個月里公司在不同國家的汽車銷售情況。
Barrier crash (汽車)障礙試驗
Barrister (英國、澳大利亞)(有資格出席高等法院)律師，出庭律師，大律師，相當于美國的attorney
e.g. He is a barrister specializing in employment law. 他是對勞工法有專門研究的大律師。
Base pay 基本工資
e.g. To know how much can be spent on benefits, you start with Base Pay. 要了解有多少錢可用于享受福利，須先看基本工資
Bancassurance 銀行保險業, 亦作bankassurance
e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 喪失工作崗位主要是由于信托儲蓄銀行的銀行業務和保險業務合并成為統一的銀行保險業而引起的
Benchmark 基價，基準尺度
e.g. these price will act as a benchmark for other firms. 這些價格將作為其他公司的基價。
Beneficiary 受益人
e.g. the beneficiary-the person who gets the money when someone dies-is usually a member of the policyholder’s family. 人壽保險收益人通常是投保人的某一家庭成員。
Benefit premium. (基本工資之外的)福利津貼
e.g. your benefit premium is the additional amount over and above base pay which is provided to help fund your benefits. 福利津貼指的是基本工資以外，高于基本工資，用來自主所享福利的額外收入。
Benefits package 一攬子福利，福利套餐(指工資以外的福利，如健康保險，住房或股票等等)
e.g. Because it was necessary to drive long distances to see customers, the benefits package we offered to sales people at our company included a new car. 由于拜訪客戶需要開車跑很長的路，所以我們提供給公司銷售人員的福利套餐包括一輛車。
e.g. She was offered an excellent benefits package at the interview. 面談時用人單位向他許諾優越的一攬子福利
best selling author 暢銷書作家
Big Blue 藍色巨人，美國IBM 的俗稱，因為其早期的大型計算機上的圖形標志呈藍色。
Big-ticket (美俚) 高價的，昂貴的
e.g. Automobile is still a big-ticket item. 汽車仍然是昂貴用品。
Bilingual 具備雙語能力的，熟悉兩種語言的。
e.g. suitable bilingual applicants will have worked in a similar position here or abroad for at least two years. 符合條件者必須是具備雙語能力，并在國內或國外相同職位上工作過至少兩年的申請者。
e.g. To be bilingual, one has to be bicultural. 要掌握兩種語言，必須掌握兩種文化。
