B Terms and Definitions
- Back Office
- Backflush Costing
- Backorder
- Backward Integration
- Bad Debt Expense
- Bait and Switch
- Balance Column Account
- Balance of Payments (BOP)
- Balance of Trade
- Balance Sheet
- Balance Sheet Equation
- Balanced Budget
- Balanced Fund
- Balanced Scorecard
- Bank Draft
- Bank Holiday
- Bank Note
- Bank Reconciliation
- Bank Run
- Bank Statement
- Barriers to Entry
- Baseline Data
- Basic Earnings Per Share
- Basis Points (BPS)
- Batch Processing
- Batch-Level Costs
- Bear Market
- Bearish
- Bearer Bonds
- Benchmarking
- Best in Class
- Best Practices
- Beta Coefficient
- Beta in Finance
- Beta Testing
- Betterments
- Bid
- Bid-Ask Spread
- Big 4 Consulting
- Bill of Lading
- Binary Trading
- Black Tuesday
- Blue Chip Stocks
- Blue Collar Worker
- Board Meeting
- Board Member
- Board of Directors
- Bonds
- Bond Certificate
- Bond Indenture
- Bond Rating
- Book Value
- Book Value of Equity
- Book Value per Common Share
- Book Value per Preferred Share
- Book Value per Share
- Bookkeeper
- Bookkeeping
- Bookrunner
- Bottleneck
- Bounced Check
- Boundary System
- Bounded Rationality
- Boutique Investment Banks
- Brand Recognition
- Break Even Point
- Break Even Time
- Budget
- Budget Deficit
- Budget Report
- Budget Surplus
- Budgetary Control
- Budgetary Slack
- Budgeted Balance Sheet
- Budgeted Cost
- Budgeted Income Statement
- Budgeted Indirect-Cost Rate
- Budgeting Process
- Bulge Bracket Banks
- Bull Market
- Bull Put Spread
- Bull Spread
- Bullish
- Bundled Product
- Bureaucracy
- Burn Rate
- Business
- Business Case
- Business Concept
- Business Cycle
- Business Entity Principle
- Business Environment
- Business Ethics
- Business Function Costs
- Business Owner
- Business Plan
- Business Segment
- Buy Side
- Buying on Margin
- Byproduct
