balloon loan	[= a credit repaid in regular instalments with a single larger final payment]
bang for the buck	[= return on investment]
bank charge	[= an amount charged by the bank to its customers for services provided]
banker's credit	[= a financial instrument typically issued by an exporter or importer for a short term that a bank
banker's draft	[= a bill of exchange payable on demand and drawn by one bank on another]
banker's reference	[= a written report by a bank regarding a customer's creditworthiness]
banker's hours	[= short hours of work]
bank overdraft	[= borrowing from a bank on a current account]
bankruptcy	[= the condition of being unable to pay debts]
barefoot pilgrim	[= an investor who has lost everythiong in securities]
barren money	[= money that is unproductive because it is not invested]
barter	[= the direct exchange of goods]
basket of currencies	[= a group of selected currencies used in establishing a standard of value for another unit of curr
take a bath	[= suffer a serious financial loss]
bean counter	[= a derogatory term for an accountant]
bearish	[= relating to unfavourable business conditions and falling prices]
bear market	[= a market in which prices are falling and in which a dealer is more likely to sell securities rath
bell cow	[= a product that sells well and makes a reasonable profit])
belt and braces man	[= a very cautious lender who asks for extra collateral as well as guarantees for a loan]
bid	[= an offer to buy all or a majority of the capital shares of a company]
bidding war	[= a competition between prospective buyers for the same stock or security]
Big Bang	[= radical changes of practices on the London Stock Exchange]
big bath	[= the practice of making a particular year's poor income look even worse by increasing expenses an
big GAAP	[= generally accepted accounting principles that apply to large companies]
Big Three	[= Ford, Chrysler and GM]
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]