| back pay | 應付未付工資，欠薪 |
| back pricing | 往后定價 |
| backstop | 最后擔保 |
| back-to-back credit | 背對背信用證 |
| back-to-back loan | 對銷貸款 |
| back-up credit | 備用信貸 |
| back value | 倒起息 |
| bad account | 壞賬 |
| bad asset | 呆壞資產 |
| bad cheque | 空頭支票 |
| bad claim | 不良債權 |
| bad debt | 不良貸款，壞賬 |
| bad debt expense | 壞賬費用 |
| bad debt provision | 壞賬準備 |
| bad debt ratio | 壞賬比率 |
| bad debt reserve | 壞賬準備 |
| bad money | 劣幣 |
| bad year | 歉年 |
| Bahraini dinar | 巴林第納爾（巴林貨幣單位） |
| bail | 保釋金；作為保釋金的財產 |
| bailee | 受寄人 |
| bailment | 委托保管 |
| bailout | 緊急（財政）援助 |
| balance brought down | 余額承上 |
| balance brought forward | 余額承前；上期結轉 |
| balance carried down | 余額轉下 |
| balance carried forward | 余額移后，（本年度）結轉 |
| balanced budget | 平衡預算 |
| balanced budget multiplier | 平衡預算乘數 |
| balance of payments (BOP) | 國際收支差額 |
| balance of proceeds | 收入余數 |
| balance of trade (BOT) | 國際貿易差額 |
| balance sheet | 資產負債表，決算表 |
| balance with other banks | 存放銀行同業的結余 |
| balancing allowance | 結余免稅額 |
| balancing charge | 結余課稅 |
| balloon | 漂浮式償付款 |
| balloon maturity | 氣球型期限 |
| balloon option | 氣球型期權 |
| BAN (bond anticipation note) | 預期債券票據 |
| bancassurance | 銀行出售保險；銀行保險業 |
| bank acceptance | 銀行承兌匯票 |
| bank account | 銀行往來賬戶；銀行存款 |
| bank account holder | 銀行賬戶持有人 |
| bank advance | 銀行貸款 |
| bank balance | 銀行結余 |
| bank bill | 銀行匯票；〈美〉鈔票 |
| bank book | 銀行存折 |
| bank card | （賒購貨物等用的）銀行信用卡 |
| bank cashier order | 銀行本票 |
| bank charge | 銀行手續費 |
| bank code | 銀行暗碼 |
| bank deposit | 銀行存款 |
| bank discount | 銀行貼現 |
| bank draft | 銀行匯票 |
| banker’s acceptance | 銀行承兌匯票 |
| banker’s bank | 中央銀行 |
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