Accounting B
 
Back freight
Backed note
Backward integration
Bad debt provision
Bad money drives out good
Bailee - see Bailment
Bailment
Balance
Balance sheet
Balancing allowance
Balancing item
Ballast
Bank loans and overdrafts, disclosure of
Bargaining
Barratry
Barrel
Barriers to entry
Barriers to exit
Barrister (UK)
Base Erosion and Profit Shifting (BEPS)
Basing-point pricing system
Batch production
Before-tax income
Below the line - see Above the line
Beneficial interest
Beneficial owner
Benefit cost-analysis
Benefit in kind
Bertrand competition
Betterment levy
Bid-ask spread (bid-offer spread)
Bill
Bill of lading
Bill of sale
Bill of sale, absolute
Bill of sale, conditional
Bill of sight
Bill of sufferance
Bills in a set
Bills payable
Bills receivable
Bin card
Blank bill
Board of directors
Boarding prevention officer
Bona fide
Bona vacantia
Bonded goods
Bonded lighterman
Bonded stores
Bonded vaults
Bonus
Book keeping
Book value
Books of account
Bottom
Bottom line
Bottomry bond
Boycott
Brand loyalty
Brand recognition
Branded goods
Breach of warranty
Break-even chart
Break-even point - see Break-even chart
Break-up value
British Exporters Association
Broken stowage
Budget constraint
Budget controller
Budget line
Budgetary control
Buffer stock
Built-in obsolescence
Bulk cargo
Bundle of goods
Bundling
Bunkering
Buoy dues
Burden
Business ethics
Business finance
Business saving
Business taxation - see Corporation tax
Buy-out
Buyer
Buyer concentration
Buyer’s market
By-product
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 

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