A-Z Index
Terms starting with B.
All 315 finance and accounting terms beginning with B, each explained in plain English with real-world examples.
- B2B
- B2B Collaboration
- B2B Sales
- B2C
- B2C (Business-to-Consumer)
- Back Order
- Back-End Load
- Back-Office
- Back-Testing
- Backlog
- Backorder
- Backtesting
- Backup Facility
- Backup Withholding
- Backward Integration
- Backward Looking Statement
- Backwardation
- Bad Debt
- Bad Debt Expense
- Bad Debt Provision
- Bad Debt Rate
- Bad Debt Recovery
- Bail-In
- Bail-out
- Bailout
- Balance of Payments
- Balance of Trade
- Balance Sheet
- Balance Sheet Date
- Balance Sheet Insolvency
- Balance Sheet Liability
- Balance Sheet Reconciliation
- Balance Sheet Test
- Balanced Fund
- Balanced Scorecard
- Balancing Allowance
- Balancing Charge
- Balloon Payment
- Bank Account
- Bank Balance
- Bank Charges
- Bank Deposit
- Bank Draft
- Bank Feed
- Bank Float
- Bank Guarantee
- Bank Liquidity
- Bank of Japan
- Bank Overdraft
- Bank Reconciliation
- Bank Regulatory Capital
- Bank Relationship
- Bank Reserves
- Bank Run
- Bank Solvency
- Bank Statement
- Banking as a Service
- Bankruptcy Analysis
- Bar Chart
- Bargaining Power
- Barrier Option
- Barrier to Entry
- Barriers to Entry
- Base Case
- Base Currency
- Base Effect
- Base Erosion
- Base Erosion and Profit Shifting (BEPS)
- Base Policy
- Base Rate
- Base Rate Fallacy
- Base Rent
- Base Salary
- Base Salary Plus Commission
- Base Year
- Basel Accords
- Basel III
- Basel IV
- Basic Earnings Per Share Ratio
- Basic EPS
- Basis
- Basis Point
- Basis Point Spread
- Basis Risk
- Basket Analysis
- Basket Size
- Batch Processing
- Batch Production
- Batch Total
- Battlecard
- BDC
- Bear Market
- Bear Spread
- Bearer Bond
- BEAT
- Before-Tax Cash Flow
- Beginning Inventory
- Behavioral Finance
- Benchmark
- Benchmark Rate
- Benchmarking
- Beneficial Owner
- Beneficial Ownership
- Beneficiary
- Beneficiary Designation
- Benefit Corporation
- Benefit Realisation
- Benford's Law
- BEPS
- Bequest
- Berry Ratio
- Best Case Scenario
- Best Efforts Offering
- Best Execution
- Best Interest Standard
- Best Practice
- Best Practices
- Beta
- Beta Coefficient
- Bid Ask Spread FX
- Bid Price
- Bid-Ask Spread
- Big Bath Accounting
- Big Mac Index
- Bilateral Agreement
- Bill of Exchange
- Bill of Lading
- Bill of Materials
- Bill of Sale
- Billable Hours
- Billable Utilization
- Billing Accuracy Rate
- Billing Cycle
- Billing Inefficiencies
- Billings
- Binary Option
- Binding Contract
- Biodiversity Risk
- Bitcoin
- Black Swan
- Black-Scholes Model
- Blank Endorsement
- Blended Finance
- Blended Rate
- Block Trade
- Blockchain
- Blue Chip Company
- Blue Chip Stock
- Blue Sky Laws
- BNPL
- Board Meeting
- Board of Directors
- Boiler Room
- BOJ
- Bollinger Bands
- Bond
- Bond Covenant
- Bond Discount
- Bond Fund
- Bond Indenture
- Bond Issue
- Bond Ladder
- Bond Maturity
- Bond Premium
- Bond Rating
- Bond Refinancing
- Bond Valuation
- Bonded Warehouse
- Bondholder
- Bonus Accrual
- Bonus Depreciation
- Bonus Issue
- Bonus Structure
- Book Balance
- Book Building
- Book of Original Entry
- Book Value
- Book Value Per Share
- Book Value Ratio
- Bookbuilding
- Booking to Billing Ratio
- Bookings
- Bookkeeper
- Bookkeeping
- Books of Original Entry
- Bootstrap
- Bootstrapping
- Borrowing Base
- Bottleneck
- Bottleneck Analysis
- Bottom Line
- Bottom-Up Analysis
- Bounce Rate
- Branch Accounting
- Branch Office
- Brand Ambassador
- Brand Architecture
- Brand Awareness Score
- Brand Equity
- Brand Extension
- Brand Identity
- Brand Loyalty
- Brand Management
- Brand Positioning
- Brand Recall
- Brand Recognition
- Brand Recognition Rate
- Brand Strategy
- Brand Value
- Breach of Contract
- Break Fee
- Break-Even Analysis
- Break-Even Inflation Rate
- Break-Even Point
- Break-Up Value
- Breakage
- Breakdown
- Breakeven Analysis
- Breakeven Point
- Breakout
- Breakout Strategy
- Breakpoint
- Bribery
- Bridge Financing
- Bridge Loan
- Broker
- Broker Check
- Broker-Dealer
- Brokerage Account
- BrokerCheck
- Brownfield Investment
- Budget
- Budget Accuracy
- Budget Allocation
- Budget at Completion
- Budget Cycle
- Budget Deficit
- Budget Holder
- Budget Management
- Budget Planning
- Budget Utilization Rate
- Budget Variance
- Budgetary Control
- Budgeted Cost
- Budgeting
- Budgeting and Forecasting
- Buffer Stock
- Build Operate Transfer
- Build to Order
- Building Permits
- Bulk Purchasing
- Bull and Bear Market
- Bull Market
- Bull Spread
- Bundle
- Burn Multiple
- Burn Rate
- Burndown Chart
- Business Agility
- Business Assets
- Business Case
- Business Combination
- Business Confidence Index
- Business Continuity
- Business Continuity Plan
- Business Continuity Planning
- Business Cycle
- Business Development
- Business Development Company
- Business Development Cost
- Business Entity
- Business Ethics
- Business Expansion
- Business Expenses
- Business Formation
- Business Growth
- Business Impact Analysis
- Business Incubator
- Business Intelligence
- Business Interruption Insurance
- Business License
- Business Line
- Business Loan
- Business Model
- Business Objective
- Business Operations
- Business Optimization
- Business Overhead Expense Insurance
- Business Partner
- Business Plan
- Business Process
- Business Process Reengineering
- Business Proposition
- Business Restructuring
- Business Risk
- Business Seasonality
- Business Segment
- Business Strategy
- Business Transformation
- Business Turnaround
- Business Unit
- Business Valuation
- Butterfly Spread
- Buy Now Pay Later
- Buy-Sell Agreement
- Buy-Side Analysis
- Buyback
- Buyer Journey
- Buyer Persona
- Buyer Power
- Buyer's Market
- Buying Power
- Buyout Agreement
- By-laws
- Bylaws
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