| back pay | 应付未付工资，欠薪 |
| back pricing | 往后定价 |
| backstop | 最后担保 |
| back-to-back credit | 背对背信用证 |
| back-to-back loan | 对销贷款 |
| back-up credit | 备用信贷 |
| back value | 倒起息 |
| bad account | 坏账 |
| bad asset | 呆坏资产 |
| bad cheque | 空头支票 |
| bad claim | 不良债权 |
| bad debt | 不良贷款，坏账 |
| bad debt expense | 坏账费用 |
| bad debt provision | 坏账准备 |
| bad debt ratio | 坏账比率 |
| bad debt reserve | 坏账准备 |
| bad money | 劣币 |
| bad year | 歉年 |
| Bahraini dinar | 巴林第纳尔（巴林货币单位） |
| bail | 保释金；作为保释金的财产 |
| bailee | 受寄人 |
| bailment | 委托保管 |
| bailout | 紧急（财政）援助 |
| balance brought down | 余额承上 |
| balance brought forward | 余额承前；上期结转 |
| balance carried down | 余额转下 |
| balance carried forward | 余额移后，（本年度）结转 |
| balanced budget | 平衡预算 |
| balanced budget multiplier | 平衡预算乘数 |
| balance of payments (BOP) | 国际收支差额 |
| balance of proceeds | 收入余数 |
| balance of trade (BOT) | 国际贸易差额 |
| balance sheet | 资产负债表，决算表 |
| balance with other banks | 存放银行同业的结余 |
| balancing allowance | 结余免税额 |
| balancing charge | 结余课税 |
| balloon | 漂浮式偿付款 |
| balloon maturity | 气球型期限 |
| balloon option | 气球型期权 |
| BAN (bond anticipation note) | 预期债券票据 |
| bancassurance | 银行出售保险；银行保险业 |
| bank acceptance | 银行承兑汇票 |
| bank account | 银行往来账户；银行存款 |
| bank account holder | 银行账户持有人 |
| bank advance | 银行贷款 |
| bank balance | 银行结余 |
| bank bill | 银行汇票；〈美〉钞票 |
| bank book | 银行存折 |
| bank card | （赊购货物等用的）银行信用卡 |
| bank cashier order | 银行本票 |
| bank charge | 银行手续费 |
| bank code | 银行暗码 |
| bank deposit | 银行存款 |
| bank discount | 银行贴现 |
| bank draft | 银行汇票 |
| banker’s acceptance | 银行承兑汇票 |
| banker’s bank | 中央银行 |
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