| 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 |