例:The financial director was accused of falsifying the company accounts.
accounts 会计部门 即 accounts department
例: She works in accounts.
accounts payable 应付账款
例: Accounts payable is created when a firm deals with suppliers who extend credit.
accounts receivable 应收账款
例: Assets include cash, accounts receivable, inventory, property and equipment, and patents.
例: Your objectives should be relevant to the job you have applied for and achievable.
Backup 为……做备份，亦作back up
e.g. You can backup accounting records, business plans charts, graphs or confidential information on CDs for decades-safe and secure. 你可以把帐目记录，业务计划，图表或机密情报备份到光盘上，可保证数十年安然无恙。
Back-up facility 支持设备，辅助设备
e.g. The latest development is the use of the virtual office to provide essential back-up facilities to the self-employed. 目前，虚拟办公室的最新进展是被用来为个体经营者提供基本的支持设备。
Bad debt 坏帐， 呆帐， 倒账（无法收回的应收账款）
e.g. The bank wrote off one million pounds in bad debt. 银行注销了100万的呆帐。
Bad publicity 负面影响
e.g. When they started to raise prices, they might create bad publicity, which would hurt their brands. 当他们开始提价时，就可能造成负面宣传，损害其品牌。
Baggage allowance 行李重量限额
e.g. If the boss is traveling with a lot of heavy equipment he will probably exceed the baggage allowance by the airline. 假如老板携带很重的设备出差，很可能会超过航空公司规定的行李重量限制。