o       backup withholding

o       back taxes

o       bad debts

o       balance

o       balance due

o       balance of accounts

o       balance sheet item

o       balance sheet

o       balanced budget

o       bankruptcy

o       before maturity

o       beginning inventory

o       below par

o       bill payable at sight

o       book value

o       bookkeeping

o       books and records

o       break-even analysis

o       break-even point

o       budget

o       budget allocation/ allotment/ appropriation

o       budget approval

o       budget deficit

o       built-in obsolescence

o       business documents

o       business travel

o       buyout