bilateral credit	[= credit allowed by banks to other banks]
bond	[= a promise to repay with interest on specified dates money that an investor lends a company or a
bond issue	[= bonds sold by a corporation or government agency at a particular time and identifiable by date o
bond yield	[= the income one receives from a bond investment]
bookkeeper	[= a person responsible for financial records]
books of accounts	[= ledgers and journals used in preparing financial statements]
bottom line	[= the line in a financial statement that shows net income or loss]
breakeven point	[= the moment when a company makes neither a profit nor a loss
brokerage	[= a company whose business is buying and selling stocks for clients]
bubble economy	[= an economy or a market in which prices for goods and services rise far above actual values]
budget deficit	[= the extent by which expenditure exceeds revenue]
budgeted revenue	revenue budget
budget surplus	[= the extent by which revenue exceeds expenditure]
bull	[= somebody who anticipates favourable business conditions]
bullish	[= relating to favourable business conditions]
bull market	[= market in which prices are rising and in which a dealer is more likely to buy than sell]
business risk	[= the uncertainty associated with the unique circumstances of a particular company]
business segment	[= a distinguishable part of a business or enterprise]
buyer's market	[= a situation in which supply exceeds demand]
capital asset	[= property that the company owns]
capital costs	[= expenses on the purchase of fixed assets, e.g. land and buildings]
capital goods	[= stocks of physical or financial assets]
cartel	[= an alliance of business companies formed to control competition and prices]
cash crop	[= a crop, e.g. tobacco, that can be sold for cash]
cash discount	[= a discount offered to a customer who pays for goods with cash]
cash flow	[= the movement through an organisation of money that is generated by its own operations]