Book value 账面价值(反映在账簿上的资产值)
e.g. The old photocopier is still useful, although its book value is almost nothing.
Boring and repetitive 单调重复的
e.g. In general, the computer serves best in doing all the jobs which are boring and repetitive, such as producing invoices and statements.
Bottom-end of the market 低端市场
e.g. A large computer hardware retailer positioned itself at the bottom-end of the market by undercutting all its competitors.
Bottom line 账本底线，盈亏一览结算线
e.g. You run millions of dollars through all that and you come out with nothing on the bottom line.
e.g. we never lost sight of the bottom line.
Bounce message (电子邮件器给发信人的)退件通知
Bounced cheque 拒付支票
e.g. Charges can be very high for bounced cheque, and administration fees are charged each time the debt increases.
Boundaryless marketing 无界营销
e.g. The notion of boundaryless marketing was fist used by Jack Welch, chairperson and CEO of General Electric.
e.g. shares at china’s two bourses fell nearly 20 percent, although a few so-called wto plays, such as tianjin port, still held retail interest.
retail adj. 零售的.
eg: The invoice is in the box file marked "invoice".这张发票在标明‘发票’的文件盒里（股市里以零售的,零散的形式购买的,只有中小股民了box file 文件盒）
eg: Brainstorming can produce a lot of ideas very quickly .通过大家自由讨论可以迅速收集多种意见
brainstorming session 集体讨论会
eg: 1. We're holding a brainstroming session on our new product next Tuesday.下周二召开集体讨论会，研究我们的新产品
2. A brainstorming session between the managing director, the marketing director and their accountant produced a new name for the company.在一次由总经理，营销主管及公司会计师参加的三人集体讨论会上，公司有了新名称。
branch office 分公司
eg: A decision must be made about whether the branch office is to hold stock or not.必须作出决策是否让分公司持有股份
branch out 拓展业务
eg: They are branching out to locations around the world.他们正在世界各地迅速拓展业务