Backer 資助人
e.g. For thirty years, this wealthy American businessman was the backer of this enormously expensive project of photographing. 30年來，這位美國富商一直是這項(xiàng)耗資巨大的攝影計(jì)劃的資助人。
Backlog 積壓
e.g. we are now faced with a sizeable backlog of orders. 目前我們面臨的積壓定單數(shù)量巨大。
Backpack 背包
e.g. The backpack-type parachute, which is being marketed in the United States and Japan, has a $ 795 price tag and weighs four pounds. 這種背包式的降落傘標(biāo)價(jià)為795美元，有4磅重，目前正在美國和日本的市場推。
Back pay 補(bǔ)發(fā)工資 （常為追補(bǔ)的加薪金額）
e.g. She received 6 months’ back pay in here July pay packet. 她領(lǐng)到7月份工資時(shí)還同時(shí)收到6個(gè)月的補(bǔ)發(fā)工資。
Backup 1 備份， 備用件
e.g. Did you make up a backup copy? 你做了備份了嗎？
balance of payment 國際收支，簡稱BOP
e.g. It is also likely lead to a rise in imports and problems with balance of payment. 它還可能導(dǎo)致增加進(jìn)口產(chǎn)品和出現(xiàn)國際收支平衡問題。
Balance sheet 資產(chǎn)負(fù)債表, 決算表，平衡表
e.g. successful managers must know how to read the balance sheet. 出色的經(jīng)理必須知道如何閱讀資產(chǎn)負(fù)債表。
Ballpark 1 活動(dòng)領(lǐng)域；（價(jià)格、觀點(diǎn)的）可變通范圍
e.g. The two sides eventually found themselves in the same general ballpark. 雙方終于發(fā)現(xiàn)在大問題上看法已趨一致。
Ball park 2 大致正確的
e.g. Unfortunately I can only give you ballpark figures today. 遺憾的是，今天我只能給諸位提供一個(gè)大概數(shù)字。
Bancassurance 銀行保險(xiǎn)業(yè), 亦作bankassurance
e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 喪失工作崗位主要是由于信托儲蓄銀行的銀行業(yè)務(wù)和保險(xiǎn)業(yè)務(wù)合并成為統(tǒng)一的銀行保險(xiǎn)業(yè)而引起的。
base rate 基本利率，基礎(chǔ)利率
e.g. the interest which a bank charges on loans is at a rate which is usually higher than its base rate. 銀行收取的的貨款利率通常高于其基礎(chǔ)利率。
Batch 成批的產(chǎn)品
e.g. this is batch of watches that all have the same fault. 這就是那批有同樣毛病的表。
e.g. the first batch of applicants was being processed by the personnel department. 人事部門正在處理第一批求職者。
Bath mat 浴室腳墊
Bear market 熊市 (通常指股市、匯市等金融市場價(jià)格下跌或疲軟)
e.g. if the market is thought to be poor and prices on the Stock Exchange are thought to be likely to fall, the market is called to be a bear market. 市場疲軟，股價(jià)看跌，這種股市被稱為熊市。
Benchmark 基價(jià)，基準(zhǔn)尺度
e.g. these price will act as a benchmark for other firms. 這些價(jià)格將作為其他公司的基價(jià)。
Beneficiary 受益人
e.g. the beneficiary-the person who gets the money when someone dies-is usually a member of the policyholder’s family. 人壽保險(xiǎn)收益人通常是投保人的某一家庭成員。
Benefit premium. (基本工資之外的)福利津貼
e.g. your benefit premium is the additional amount over and above base pay which is provided to help fund your benefits. 福利津貼指的是基本工資以外，高于基本工資，用來自主所享福利的額外收入。
Benefits package 一攬子福利，福利套餐（指工資以外的福利，如健康保險(xiǎn)，住房或股票等等）
e.g. Because it was necessary to drive long distances to see customers, the benefits package we offered to sales people at our company included a new car. 由于拜訪客戶需要開車跑很長的路，所以我們提供給公司銷售人員的福利套餐包括一輛車。
e.g. She was offered an excellent benefits package at the interview. 面談時(shí)用人單位向他許諾優(yōu)越的一攬子福利
best selling author 暢銷書作家
Big Blue 藍(lán)色巨人，美國IBM 的俗稱，因?yàn)槠湓缙诘拇笮陀?jì)算機(jī)上的圖形標(biāo)志呈藍(lán)色。
Big-ticket (美俚) 高價(jià)的，昂貴的
e.g. Automobile is still a big-ticket item. 汽車仍然是昂貴用品。
Bilingual 具備雙語能力的，熟悉兩種語言的。
e.g. suitable bilingual applicants will have worked in a similar position here or abroad for at least two years. 符合條件者必須是具備雙語能力，并在國內(nèi)或國外相同職位上工作過至少兩年的申請者。
e.g. To be bilingual, one has to be bicultural. 要掌握兩種語言，必須掌握兩種文化。
e.g. For thirty years, this wealthy American businessman was the backer of this enormously expensive project of photographing. 30年來，這位美國富商一直是這項(xiàng)耗資巨大的攝影計(jì)劃的資助人。
Backlog 積壓
e.g. we are now faced with a sizeable backlog of orders. 目前我們面臨的積壓定單數(shù)量巨大。
Backpack 背包
e.g. The backpack-type parachute, which is being marketed in the United States and Japan, has a $ 795 price tag and weighs four pounds. 這種背包式的降落傘標(biāo)價(jià)為795美元，有4磅重，目前正在美國和日本的市場推。
Back pay 補(bǔ)發(fā)工資 （常為追補(bǔ)的加薪金額）
e.g. She received 6 months’ back pay in here July pay packet. 她領(lǐng)到7月份工資時(shí)還同時(shí)收到6個(gè)月的補(bǔ)發(fā)工資。
Backup 1 備份， 備用件
e.g. Did you make up a backup copy? 你做了備份了嗎？
balance of payment 國際收支，簡稱BOP
e.g. It is also likely lead to a rise in imports and problems with balance of payment. 它還可能導(dǎo)致增加進(jìn)口產(chǎn)品和出現(xiàn)國際收支平衡問題。
Balance sheet 資產(chǎn)負(fù)債表, 決算表，平衡表
e.g. successful managers must know how to read the balance sheet. 出色的經(jīng)理必須知道如何閱讀資產(chǎn)負(fù)債表。
Ballpark 1 活動(dòng)領(lǐng)域；（價(jià)格、觀點(diǎn)的）可變通范圍
e.g. The two sides eventually found themselves in the same general ballpark. 雙方終于發(fā)現(xiàn)在大問題上看法已趨一致。
Ball park 2 大致正確的
e.g. Unfortunately I can only give you ballpark figures today. 遺憾的是，今天我只能給諸位提供一個(gè)大概數(shù)字。
Bancassurance 銀行保險(xiǎn)業(yè), 亦作bankassurance
e.g. The job losses stem largely from the amalgamation of TSB’s bank and insurance operations into a unified ‘bancassurance’. 喪失工作崗位主要是由于信托儲蓄銀行的銀行業(yè)務(wù)和保險(xiǎn)業(yè)務(wù)合并成為統(tǒng)一的銀行保險(xiǎn)業(yè)而引起的。
base rate 基本利率，基礎(chǔ)利率
e.g. the interest which a bank charges on loans is at a rate which is usually higher than its base rate. 銀行收取的的貨款利率通常高于其基礎(chǔ)利率。
Batch 成批的產(chǎn)品
e.g. this is batch of watches that all have the same fault. 這就是那批有同樣毛病的表。
e.g. the first batch of applicants was being processed by the personnel department. 人事部門正在處理第一批求職者。
Bath mat 浴室腳墊
Bear market 熊市 (通常指股市、匯市等金融市場價(jià)格下跌或疲軟)
e.g. if the market is thought to be poor and prices on the Stock Exchange are thought to be likely to fall, the market is called to be a bear market. 市場疲軟，股價(jià)看跌，這種股市被稱為熊市。
Benchmark 基價(jià)，基準(zhǔn)尺度
e.g. these price will act as a benchmark for other firms. 這些價(jià)格將作為其他公司的基價(jià)。
Beneficiary 受益人
e.g. the beneficiary-the person who gets the money when someone dies-is usually a member of the policyholder’s family. 人壽保險(xiǎn)收益人通常是投保人的某一家庭成員。
Benefit premium. (基本工資之外的)福利津貼
e.g. your benefit premium is the additional amount over and above base pay which is provided to help fund your benefits. 福利津貼指的是基本工資以外，高于基本工資，用來自主所享福利的額外收入。
Benefits package 一攬子福利，福利套餐（指工資以外的福利，如健康保險(xiǎn)，住房或股票等等）
e.g. Because it was necessary to drive long distances to see customers, the benefits package we offered to sales people at our company included a new car. 由于拜訪客戶需要開車跑很長的路，所以我們提供給公司銷售人員的福利套餐包括一輛車。
e.g. She was offered an excellent benefits package at the interview. 面談時(shí)用人單位向他許諾優(yōu)越的一攬子福利
best selling author 暢銷書作家
Big Blue 藍(lán)色巨人，美國IBM 的俗稱，因?yàn)槠湓缙诘拇笮陀?jì)算機(jī)上的圖形標(biāo)志呈藍(lán)色。
Big-ticket (美俚) 高價(jià)的，昂貴的
e.g. Automobile is still a big-ticket item. 汽車仍然是昂貴用品。
Bilingual 具備雙語能力的，熟悉兩種語言的。
e.g. suitable bilingual applicants will have worked in a similar position here or abroad for at least two years. 符合條件者必須是具備雙語能力，并在國內(nèi)或國外相同職位上工作過至少兩年的申請者。
e.g. To be bilingual, one has to be bicultural. 要掌握兩種語言，必須掌握兩種文化。