balanced budget平衡預算
balance sheet(B/S)資產負債表
bank discount yield銀行貼現收益
banker's acceptance bill銀行承兌匯票
barrier to entry進入壁壘
basic earnings per share每股基本收益
binomial distribution二項式分布
bond-equivalent yield(BEY)債券等值收益率
Book Value(BV)賬面價值
bootstrapping步步為營法
breakeven point損益平衡點
business cycle經濟周期