1.back pay 補發工資（常為追補的加薪金額）
例句：She received 6 months' back pay in her July pay packet.
她領到了7月份工資時還同時收到了6個月的補發工資。

2.baby break 產假、停職育嬰期
例句：Helping their female employees to have a short baby break and smooth re-entry to the workforce would minimise the problems.
幫助女性雇員度過短暫產假后再順利回到工作崗位，這樣可以使問題減少到最低限度。

3.bad publicity 負面宣傳

4.bagstuffer 廣告傳單

5.bad debt 壞賬
例句：The bank wrote off one million pound in bad debts.
銀行注銷了100萬英鎊的壞賬。

6.balance of trade 國際貿易差額（一國的有形出口與有形進口之差）
例句：The country has had a balance of trade deficit since 1982.
該國自1982年以來一直存在貿易逆差。

7.balance of payment 國際收支，簡稱BOP
例句：It is also likely to 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。

8.bankassurance 銀行保險業

9.bank on 依賴......獲利
例子：bank on a brand

10.balance sheet 資產負債表
例句：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。