balance of payment 國(guó)際收支，簡(jiǎn)稱BOP
e.g. It is also likely lead to a rise in imports and problems with balance of payment. 它還可能導(dǎo)致增加進(jìn)口產(chǎn)品和出現(xiàn)國(guó)際收支平衡問(wèn)題。
Balance sheet 資產(chǎn)負(fù)債表, 決算表，平衡表
e.g. successful managers must know how to read the balance sheet. 出色的經(jīng)理必須知道如何閱讀資產(chǎn)負(fù)債表。
Ballpark 1 活動(dòng)領(lǐng)域;(價(jià)格、觀點(diǎn)的)可變通范圍
e.g. The two sides eventually found themselves in the same general ballpark. 雙方終于發(fā)現(xiàn)在大問(wèn)題上看法已趨一致。
Ball park 2 大致正確的
e.g. Unfortunately I can only give you ballpark figures today. 遺憾的是，今天我只能給諸位提供一個(gè)大概數(shù)字。
Bancassurance 銀行保險(xiǎn)業(yè), 亦作bankassurance
e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 喪失工作崗位主要是由于信托儲(chǔ)蓄銀行的銀行業(yè)務(wù)和保險(xiǎn)業(yè)務(wù)合并成為統(tǒng)一的銀行保險(xiǎn)業(yè)而引起的。
Bank charges 銀行手續(xù)費(fèi)
e.g. One significant expense is bank charges, which all businesses are forced to pay. 費(fèi)用中的很大的一筆是手續(xù)費(fèi)，所有的企業(yè)都必須支付。
Banking business 金融業(yè)，銀行業(yè)
e.g. Credit lyonnais is in the banking business. 里昂信貸銀行從事金融業(yè)務(wù)。
Bank on 依賴……獲利
e.g. bank on brand 依賴品牌獲利
bank statement 銀行結(jié)帳，銀行水單
e.g. The bank statement should be checked against the cash book to make sure the figures are the same and there are no discrepancies. 銀行結(jié)帳單應(yīng)與現(xiàn)金賬簿核對(duì)，確保兩者數(shù)字一致無(wú)不符之處。
Banner towing 條幅廣告
Banqueting manager (酒店的)宴會(huì)經(jīng)理
Bar chart 矩形圖，條形圖，直方圖 也稱bar graph or histogram (是以寬度相同的長(zhǎng)條，按其長(zhǎng)短或高低來(lái)表示指標(biāo)或數(shù)值大小的一種圖形。 有單式。復(fù)式和分段式三種。其中縱軸線稱為vertical axis,橫軸線稱為horizontal axis.)
e.g. Last year’s sales figures for all our markets are shown on this bar chart. 我們所有市場(chǎng)去年的銷售數(shù)字都顯示在這個(gè)條形圖上。
e.g. The bar chart below shows the cost of buying three different photocopiers. 以下條形圖顯示購(gòu)買三種不同復(fù)印機(jī)所需的費(fèi)用。
Bar code (打印在商品上，與電腦系統(tǒng)連接可讀出商品價(jià)格和參考數(shù)據(jù)的)條形碼，條碼
e.g. The shop assistant scanned the bar code to check the price. 店員對(duì)條形碼掃描以核對(duì)價(jià)格。
Bar graph 矩形圖，條形圖，直方圖，也稱bar chart 或histogram
e.g. the bar graph shows the sales of cars in different countries during August, September and October. 該條形圖顯示了八月，九月，十月這三個(gè)月里公司在不同國(guó)家的汽車銷售情況。
Barrier crash (汽車)障礙試驗(yàn)
Barrister (英國(guó)、澳大利亞)(有資格出席高等法院)律師，出庭律師，大律師，相當(dāng)于美國(guó)的attorney
e.g. He is a barrister specializing in employment law. 他是對(duì)勞工法有專門研究的大律師。
Base pay 基本工資
e.g. To know how much can be spent on benefits, you start with Base Pay. 要了解有多少錢可用于享受福利，須先看基本工資
Bancassurance 銀行保險(xiǎn)業(yè), 亦作bankassurance
e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 喪失工作崗位主要是由于信托儲(chǔ)蓄銀行的銀行業(yè)務(wù)和保險(xiǎn)業(yè)務(wù)合并成為統(tǒng)一的銀行保險(xiǎn)業(yè)而引起的
Benchmark 基價(jià)，基準(zhǔn)尺度
e.g. these price will act as a benchmark for other firms. 這些價(jià)格將作為其他公司的基價(jià)。
Beneficiary 受益人
e.g. the beneficiary-the person who gets the money when someone dies-is usually a member of the policyholder’s family. 人壽保險(xiǎn)收益人通常是投保人的某一家庭成員。
Benefit premium. (基本工資之外的)福利津貼
e.g. your benefit premium is the additional amount over and above base pay which is provided to help fund your benefits. 福利津貼指的是基本工資以外，高于基本工資，用來(lái)自主所享福利的額外收入。
Benefits package 一攬子福利，福利套餐(指工資以外的福利，如健康保險(xiǎn)，住房或股票等等)
e.g. Because it was necessary to drive long distances to see customers, the benefits package we offered to sales people at our company included a new car. 由于拜訪客戶需要開車跑很長(zhǎng)的路，所以我們提供給公司銷售人員的福利套餐包括一輛車。
e.g. She was offered an excellent benefits package at the interview. 面談時(shí)用人單位向他許諾優(yōu)越的一攬子福利
best selling author 暢銷書作家
Big Blue 藍(lán)色巨人，美國(guó)IBM 的俗稱，因?yàn)槠湓缙诘拇笮陀?jì)算機(jī)上的圖形標(biāo)志呈藍(lán)色。
Big-ticket (美俚) 高價(jià)的，昂貴的
e.g. Automobile is still a big-ticket item. 汽車仍然是昂貴用品。
Bilingual 具備雙語(yǔ)能力的，熟悉兩種語(yǔ)言的。
e.g. suitable bilingual applicants will have worked in a similar position here or abroad for at least two years. 符合條件者必須是具備雙語(yǔ)能力，并在國(guó)內(nèi)或國(guó)外相同職位上工作過(guò)至少兩年的申請(qǐng)者。
e.g. To be bilingual, one has to be bicultural. 要掌握兩種語(yǔ)言，必須掌握兩種文化。
