[例] The customer is in the system black list so we can not provide trading service for him.
blue chips (n.) shares with the highest status as investments, usually shares of well-established companies绩优股，受欢迎的个股
[例] Wise investors will show great interest in blue chips.
blue-collar (adj.) relating to manual work精力员工
[例] Your local newspaper is usually the best source of blue-collar jobs.
board meeting (n) a gathering of the directors of a company to discuss important company business董事会
[例] He will chair the board meeting tomorrow on the takeover issues.
board of directors (n.) group of people chosen by the shareholders to develop company policy董事大会
[例] This proposal has been approved by the board of directors.
bond [ bCnd ] (n.) contract document promising to repay money borrowed by a company or government债卷
[例] Most bonds are unsecured and do not grant shares in an organization.
bonded goods (n) imported items on which customs duties must be paid before they can be collected by the imported or exported again保税货物
[例] We need permission to release these bonded goods to the importer.
bonded house (n) a building where bonded goods are kept until the customs duty has been paid and they can be collected by the importer or exported again 保税仓库
[例] The cargo is still in the bonded house.
bonus [ 5bEunEs ] (n.) additional payment奖励金，收益
[例] Our department manager has been given an annual bonus for his good performance.
book [ buk ] (v.) to arrange for (tickets or lodgings, for example) in advance; reserve 订购
[例] The secretary has booked the manager in at the Hilton Hotel.
books (n. pl) the financial records of a company企业账目
[例] The books of the company clearly reveals its bad debt.
book value (n.) value of assets as recorded in the company’s books帐面价值
[例] Except at the time of purchase of the asset, the book value of the asset is seldom the same as its market value.
bookkeeper [ 5buk7ki:pE ] (n.) person who keeps the financial records of a company会计员
boom [ bu:m ] (n.) time when business activity is increasing兴盛
[例] We must take advantage of the economic boom.
[近义词] prosper, thrive, flourish
boost (v) to increase the strength or value of something, to help and encourage something 促进
[例] Lower interest rates will greatly boost the economy.
bottleneck [ 5bCtl7nek ] (n.) a restriction in the normal work flow短板，阻碍
[例] We’ve got a bottleneck in our supply operations.
bottom [5bRtEm]1.(adj.) lowest最底处的
[例] rock-bottom price
2. (v.) bottom out, reach the lowest point 跌至底点
bounce [ bauns ] (v.) refuse to pay a cheque and return it to the bearer because there is not enough money in the payer’s account银行汇票被金融机构退票
[例] Two of my cheques were bounced last week.
brainstorm [ 5brein7stC:m ] (n. and v.) an approach to problem-solving in which a group of people meet to provide wide-ranging ideas on an issue团体探讨
[例] The members of the board gave a brainstorm during the meeting held yesterday.
branch [ brB:ntF ]1.(n.) local office of a large business子公司
[例] We have branches throughout the country.