back1. (n.) opposite of front背面

　　[例] Please sign the cheque on the back.

　　[同義詞] rear, reverse

　　2. (adj.) from the past過去的、拖欠的

　　[例] We have a lot of back orders.

　　3. (v.) support資助

　　[例] The bank backed my new venture.

　　[同義詞] support, encourage

　　backdate (v.) to put a date on a document that is earlier than the real date, so that it is valid from that earlier date 倒填日期

　　[例] He backdated the bill so that it can be valid.

　　[同義詞] antedate

　　back order (n.) an order for goods that have not yet been produced or supplied積壓定單

　　[例] After a long vacation, I found myself in a huge stack of back orders.

　　[同義詞] backlog

　　back out (v) to give up or not do something after agreeing to do it不履行

　　[例] You will be charged for sure if you back out of the contract.

　　[同義詞] default

　　backer (n.) person who supports financially資助者

　　[例] The company has some big backers.

　　[同義詞] patron, sponsor, benefactor

　　backing (n.) support, usually financial one資助

　　[例] Strong governmental baking makes the project very profitable.

　　backhander (n. inf.) a bribe, money given under the table賄賂

　　[例] The chief director was arrested for his involvement in some backhander affairs.

　　[同義詞] bribe

　　backlogn.) build-up of work or orders which have not been processed積壓的工作(或訂單)

　　[例] The failure of the project was due to backlog of superior orders.

　　back up support 支持

　　[例] You should back up all claims you make.

　　back-up( back up ) (n,v) to make a cope in case the original one is lost or damaged 備份

　　[例] I made a back-up of that document in case of some unforeseen damage to it.

　　bad debt (n.) debt which will not be paid呆帳

　　[例] The obvious decrease of bad debt avoided the bankruptcy of the big nation owned enterprise.

　　bad faith (n.) having a dishonest intention 欺詐

　　[例] Bad faith will bring disasters to a cooperation in the long run.

　　[反義詞] integrity ，good-will

　　balance (n.) amount which makes the total credits and debits equal收支平衡(差額)、結(jié)余

　　[例] Additional balance statement will charge 10 USD.

　　[同義詞] equilibrium, equipoise, evenness

　　balance of payments (n.) international financial position of a country (account of imports, exports and invisible earnings)貿(mào)易收支差額

　　balance sheet (n.) statement of the financial position of a company or business at a certain moment資產(chǎn)平衡表

　　ban (v) to forbid something ; to forbid someone to do something 禁止

　　[例] Public advertisement on tobacco is banned in China, but some crafty tobacco companies are successful in circumventing this ban.

　　[同義詞] forbid

　　bank (v) to deposit something in a bank 存入

　　[例] You have to bank a certain amount of money in order to avoid being overdrawn.

　　[同義詞] deposit

　　BA (bank acceptance ) a bill of exchange that is accepted by a bank for a fee.銀行承兌匯票

　　[例] We will issue a bank acceptance for the payment.

　　bank book (n.) a book that lists all payments into and withdrawals from a customer’s bank account 存折

　　[例] You can insert your bank book into this machine which will automatically update it.

　　bank holiday (n.) a day, not a Saturday or Sunday, when banks are closed and which is also a general holiday(英國)銀行假日

　　[例] You have to wait till the day after tomorrow for your opening account in the Bank of London because tomorrow is a bank holiday.

　　bank statement (n.) written statement showing transactions and balance of an account銀行結(jié)單

　　bankrupt1. (adj.) unable to pay debts破產(chǎn)的

　　[例] He was declared bankrupt.

　　[同義詞] insolvent

　　2. (v.) force someone to become bankrupt使破產(chǎn)

　　[例] The high interest rates have bankrupted my business.

　　bankruptcy (n.) state of being bankrupt破產(chǎn)

　　[同義詞] insolvency

　　bar code (n.) a series of lines printed on a product that can be read by a machine connected to a computer system to give a price or reference number 條形碼

　　[例] The invent of bar code has greatly speeded up the economy of supermarkets

　　bargain1. (v.) discuss in order to reach agreement on price conditions討價還價

　　[同義詞] haggle, negotiate

　　2. (n.) item at a good (cheap) price物美價廉的商品

　　[例] The cardigan is real a bargain for I just pay half of its previous price.

　　bargaining (n.) discussing in order to reach agreement 討價還價

　　[例] The buyer and seller finally agreed to the price level after 2 hours’ bargaining.

　　barrister (n.) a person who is qualified to speak in a higher court of law大律師

　　[例] He is a top barrister specializing in financing law.

　　[同義詞] lawyer ,solicitor, bar, counsel

　　b/e (abbr) bill of exchange 匯票

　　basic (adj.) minimum that can be expected; what everything else depends on基本的

　　[例] Older workers will, of course, still be interested in basic pay.

　　[同義詞] fundamental, essential, elementary,

　　batch (n.) group of items made at same time一批

　　[例] This batch of goods will be delivered by UPS .