Baisse
downtown phase, bear market

Barliquidität
cash ratio

Bedarf
demand

Beschaffung
procurement

Beteiligung
trade investment, participation

Betriebswirtschaft
business activities, business system

Betriebswirtschaftslehre
business administration

Bewertung
valuation

Bilanz
balance sheet

Bilanzanalyse
analyzing of financial statement

Bilanzierung
preparation of a balance sheet

Break-even-Analyse
break-even analysis

Buchführung
bookkeeping, double-entry-booking

Budgetierung
budgeting

Business-to-Administration
B2A

Business-to-Business
B2B

Business-to-Customer
B2C