balance of payment 国际收支，简称BOP
e.g. It is also likely lead to a rise in imports and problems with balance of payment. 它还可能导致增加进口产品和出现国际收支平衡问题。
Balance sheet 资产负债表, 决算表，平衡表
e.g. successful managers must know how to read the balance sheet. 出色的经理必须知道如何阅读资产负债表。
Ballpark 1 活动领域;(价格、观点的)可变通范围
e.g. The two sides eventually found themselves in the same general ballpark. 双方终于发现在大问题上看法已趋一致。
Ball park 2 大致正确的
e.g. Unfortunately I can only give you ballpark figures today. 遗憾的是，今天我只能给诸位提供一个大概数字。
Bancassurance 银行保险业, 亦作bankassurance
e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 丧失工作岗位主要是由于信托储蓄银行的银行业务和保险业务合并成为统一的银行保险业而引起的。
Bank charges 银行手续费
e.g. One significant expense is bank charges, which all businesses are forced to pay. 费用中的很大的一笔是手续费，所有的企业都必须支付。
Banking business 金融业，银行业
e.g. Credit lyonnais is in the banking business. 里昂信贷银行从事金融业务。
Bank on 依赖……获利
e.g. bank on brand 依赖品牌获利
bank statement 银行结帐，银行水单
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. 银行结帐单应与现金账簿核对，确保两者数字一致无不符之处。
Banner towing 条幅广告
Banqueting manager (酒店的)宴会经理
Bar chart 矩形图，条形图，直方图 也称bar graph or histogram (是以宽度相同的长条，按其长短或高低来表示指标或数值大小的一种图形。 有单式。复式和分段式三种。其中纵轴线称为vertical axis,横轴线称为horizontal axis.)
e.g. Last year’s sales figures for all our markets are shown on this bar chart. 我们所有市场去年的销售数字都显示在这个条形图上。
e.g. The bar chart below shows the cost of buying three different photocopiers. 以下条形图显示购买三种不同复印机所需的费用。
Bar code (打印在商品上，与电脑系统连接可读出商品价格和参考数据的)条形码，条码
e.g. The shop assistant scanned the bar code to check the price. 店员对条形码扫描以核对价格。
Bar graph 矩形图，条形图，直方图，也称bar chart 或histogram
e.g. the bar graph shows the sales of cars in different countries during August, September and October. 该条形图显示了八月，九月，十月这三个月里公司在不同国家的汽车销售情况。
Barrier crash (汽车)障碍试验
Barrister (英国、澳大利亚)(有资格出席高等法院)律师，出庭律师，大律师，相当于美国的attorney
e.g. He is a barrister specializing in employment law. 他是对劳工法有专门研究的大律师。
Base pay 基本工资
e.g. To know how much can be spent on benefits, you start with Base Pay. 要了解有多少钱可用于享受福利，须先看基本工资
Bancassurance 银行保险业, 亦作bankassurance
e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 丧失工作岗位主要是由于信托储蓄银行的银行业务和保险业务合并成为统一的银行保险业而引起的
Benchmark 基价，基准尺度
e.g. these price will act as a benchmark for other firms. 这些价格将作为其他公司的基价。
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. 人寿保险收益人通常是投保人的某一家庭成员。
Benefit premium. (基本工资之外的)福利津贴
e.g. your benefit premium is the additional amount over and above base pay which is provided to help fund your benefits. 福利津贴指的是基本工资以外，高于基本工资，用来自主所享福利的额外收入。
Benefits package 一揽子福利，福利套餐(指工资以外的福利，如健康保险，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. 由于拜访客户需要开车跑很长的路，所以我们提供给公司销售人员的福利套餐包括一辆车。
e.g. She was offered an excellent benefits package at the interview. 面谈时用人单位向他许诺优越的一揽子福利
best selling author 畅销书作家
Big Blue 蓝色巨人，美国IBM 的俗称，因为其早期的大型计算机上的图形标志呈蓝色。
Big-ticket (美俚) 高价的，昂贵的
e.g. Automobile is still a big-ticket item. 汽车仍然是昂贵用品。
Bilingual 具备双语能力的，熟悉两种语言的。
e.g. suitable bilingual applicants will have worked in a similar position here or abroad for at least two years. 符合条件者必须是具备双语能力，并在国内或国外相同职位上工作过至少两年的申请者。
e.g. To be bilingual, one has to be bicultural. 要掌握两种语言，必须掌握两种文化。
