Book of account 账目，账簿
Bond certificate 债券
Bond debenture 债券契约
Borrowing 借款，贷款，借债
Branch 分支，分支机构，分店
Break down 分解、按细目分类
Broker's advice 经纪人意见书
Brought forward (账户余额等的) 承上年，承上期，承上页
Budget 预算
