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Science Glossary Terms - B

Bad debt

Bad debt expense

Bad debt recovery

Bad Debts Reserve Account

Balance sheet

Balanced scorecard

Bank discount

Bank reconciliation

Bank service charge

Bank statement

Bankrupt

Base Budget

Beginning inventory

Beneficial owner

Beta

Beta Alpha Psi

Big bath

Bill of lading

Bill of lading

Blanket authorization

Blanket Order

Blind trust

Blue Sky Laws

Board of Directors

Board of Examiners

Bond

Bond carrying value

Bond discount

Bond Funds

Bond maturity date

Bonded warehouse

Book Value

Book value per share

Bookbuild

Bookkeeping

Bottom line

Branch

Break Even

Budget

Budget Act

Budget Cycle

Budget Review

Budget Unit

Budgetary Savings

Buffer

Burn Rate

Business Combinations

Business matrix

Business Segment

Business transaction

Business Valuation

Buyer's market



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