1.back pay 补发工资（常为追补的加薪金额）
例句：She received 6 months' back pay in her July pay packet.
她领到了7月份工资时还同时收到了6个月的补发工资。

2.baby break 产假、停职育婴期
例句：Helping their female employees to have a short baby break and smooth re-entry to the workforce would minimise the problems.
帮助女性雇员度过短暂产假后再顺利回到工作岗位，这样可以使问题减少到最低限度。

3.bad publicity 负面宣传

4.bagstuffer 广告传单

5.bad debt 坏账
例句：The bank wrote off one million pound in bad debts.
银行注销了100万英镑的坏账。

6.balance of trade 国际贸易差额（一国的有形出口与有形进口之差）
例句：The country has had a balance of trade deficit since 1982.
该国自1982年以来一直存在贸易逆差。

7.balance of payment 国际收支，简称BOP
例句：It is also likely to lead to a rise in imports and problems with balance of payment.
它还可能导致增加进口产品和出现国际收支平衡问题。

8.bankassurance 银行保险业

9.bank on 依赖......获利
例子：bank on a brand

10.balance sheet 资产负债表
例句：Successful managers must know how to read the balance sheet.
出色的经理必须知道如何阅读资产负债表。