B部分：
backlog [] (n.) build-up of work or orders which have not been processed積壓的工作（或訂單）
[例] The failure of the project was due to backlog of superior orders.
back-up( back up ) (n,v) to make a cope in case the original one is lost or damaged 備份
[例] I made a back-up of that document in case of some unforeseen damage to it.
bad debt (n.) debt which will not be paid呆帳
[例] The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.
balance [] (n.) amount which makes the total credits and debits equal收支平衡（差額）、結餘
[例] Additional balance statement will charge 10 USD.
[同義詞] equilibrium, equipoise, evenness
balance of payments (n.) international financial position of a country (account of imports, exports and invisible earnings)貿易收支差額
balance sheet (n.) statement of the financial position of a company or business at a certain moment資產負債表
bank (v) to deposit something in a bank 存入
[例] You have to bank a certain amount of money in order to avoid being overdrawn.
[同義詞] deposit
bank book (n.) a book that lists all payments into and withdrawals from a customer’s bank account 存摺
[例] You can insert your bank book into this machine which will automatically update it.
bank statement (n.) written statement showing transactions and balance of an account銀行結單，銀行對賬單
bankrupt []1. (adj.) unable to pay debts破產的
[例] He was declared bankrupt.
[同義詞] insolvent
2. (v.) force someone to become bankrupt使破產
[例] The high interest rates have bankrupted my business.
bankruptcy [ ] (n.) state of being bankrupt破產
[同義詞] insolvency
bar code (n.) a series of lines printed on a product that can be read by a machine connected to a computer system to give a price or reference number 條形碼
[例] The invent of bar code has greatly speeded up the economy of supermarkets
bargain []1. (v.) discuss in order to reach agreement on price conditions討價還價
[同義詞] haggle, negotiate
2. (n.) item at a good (cheap) price物美價廉的商品
[例] The cardigan is real a bargain for I just pay half of its previous price.
bargaining [ ] (n.) discussing in order to reach agreement 討價還價
[例] The buyer and seller finally agreed to the price level after 2 hours’ bargaining.
b/e (abbr) bill of exchange 匯票
bear market (n.) period when share prices are falling熊市
[例] Unfortunately, you confronted bear market.
bid [ ] (n & v) offer to buy something at a certain price出價、投標
[例] Those potential buyers of the company bid against each other.
takeover bid (n.) 出價收購
bidder [] (n.) person who makes an offer投標人
[例] The company will go to the highest bidder.
bill [] 1. (n.) written list of money to be paid帳單
[例] This bill does not include VAT.
2. (v.) send a bill to someone開帳單
bill of entry (n.) a detailed list of goods prepared by the exporter or importer for examination by customs 報關單
[例] I will prepare a bill of entry , together with other required documents for the declaration of this batch of imported goods.
bill of lading(B/L) (n.) a document that shows details of goods being transported. It is a receipt from the transporter to the sender and entitles the receiver to collect the goods on arrival.提單
billboard [] (n.) large roadside advertising poster（戶外）廣告牌
[例] The billboard of KFC is obvious everywhere.
blue chips (n.) shares with the highest status as investments, usually shares of well-established companies藍籌股，熱門的股票
[例] Wise investors will show great interest in blue chips.
bond [] (n.) contract document promising to repay money borrowed by a company or government債券
[例] Most bonds are unsecured and do not grant shares in an organization.
bonus [] (n.) additional payment獎金，紅利
[例] Our department manager has been given an annual bonus for his good performance.
[同義詞] dividend
book [] (v.) to arrange for (tickets or lodgings, for example) in advance; reserve 預訂
[例] The secretary has booked the manager in at the Hilton Hotel.
books (n. pl) the financial records of a company公司帳目
[例] The books of the company clearly reveals its bad debt.
book value (n.) value of assets as recorded in the company’s books帳面價值
[例] Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.
bottom []1.(adj.) lowest最底處的
[例] rock-bottom price
2. (v.) bottom out, reach the lowest point 跌至底點
bounce [] (v.) refuse to pay a cheque and return it to the bearer because there is not enough money in the payer’s account支票被銀行退票
[例] Two of my cheques were bounced last week.
branch []1.(n.) local office of a large business分公司
[例] We have branches throughout the country.
brand loyalty (n.) customer desire to continue buying the same brand品牌忠誠度
[例] They managed to set up the brand loyalty of their consumers.
break even (v.) balance costs and revenue, not make a profit or a loss收支平衡
[例] We just broke even last year.
breakeven point point at which revenue equals costs 收支平衡點
brochure [] (n.) publicity booklet giving information about a product or service（宣傳產品的）小冊子
[例] They asked for a brochure about our services.
[同義詞] leaflet, pamphlet, booklet
broker [] (n.) person who buys and sells shares/currency etc.經紀人
[例] That firm is acting as a broker.
[同義詞] agent, middleman
budget[] (n.) plan of forecast income and expenditure收支預算
[例] Generally a functional budget is draw up for each functional area within an organization.
buyer’s market (n) a situation where certain products are in plentiful supply, resulting in low price and good credit term for buyers 買方市場
[例] Too many entrants into this market created a buyer’s market in TVs.
[反義詞] seller’s marker
by-product [] (n.) substance produced during the making of sth else 副產品
[例] Ammonia, coal tar and coke are all by-products obtained in the manufacture of the coal gas.
[同義詞] spin-off