Glossary: Letter B
Browse terms by letter. Use the navigation to jump across the alphabet.
B-School: What It Is, How It Works, Pros and Cons
Baby Bond: Overview, Example, Alternatives
Baby Boomer
Back Office: What It Means in Business, With Examples
Back Stop: Definition, How It Works in Offering, and Example
Back-End Ratio: Definition, Calculation Formula, Vs. Front End
Back-to-Back Letters of Credit: Definition in Banking and Example
Backdoor Roth IRA: Advantages and Tax Implications Explained
Backflush Costing: Definition and How System Works for Inventory
Backlog Definition, Implications, and Real-World Examples
Backup Withholding: Definition, How It Works, and Who Is Subject
Backward Integration
Backwardation: Definition, Causes, and Example
Bad Credit: Definition, Examples, and How to Improve
Bad Debt Expense Definition and Methods for Estimating
Bad Debt: Definition, Write-Offs, and Methods for Estimating
Bag Holder Definition and Psychological Analysis
Bail Bond, and Do You Get Bail Money Back?
Bailout? Definition, How They Work, and Example
Bait and Switch: Definition, How Strategy Works, and Tips to Avoid
Balance of Payments in Global Transactions: Why Does It Matter?
Balance Sheet: Explanation, Components, and Examples
Balanced Budget: Definition, Example of Uses, and How to Balance
Balanced Fund: Definition, Investment Mix, Examples
Balanced Investment Strategy: Definition and Examples
Balanced Scorecard (BSC): What It Is, Examples, and Uses
Balloon Loan: What It Is, How It Works, Example, and Pros & Cons
Balloon Payment: What It Is, How It Works, Examples, Pros and Cons
Ballpark Figure: Overview of The Placeholder Estimate
Baltic Dry Index
Bancassurance: Definition, How It Works, Pros & Cons
Bandwagon Effect? Why People Follow the Crowd
Bank Account Number: What It Is, How It Works, and How to Protect It
Bank Bill Swap Rate (BBSR) Meaning, Calculation, Example
Bank Capital: Meaning and Classifications
Bank Confirmation Letter
Bank Deposits: What They Are, How They Work, and Types
Bank Draft
Bank Fees: Everything to Know About How Banks Make Money
Bank Guarantee? How They Work, Types, and Example
Bank Holding Company
Bank Identification Number (BIN), and How Does It Work?
Bank Owned Life Insurance (BOLI): Tax Benefits and Functionality
Bank Ratings: What They Are and How They Work
Bank Run: Definition, Examples, and How It Works
Bank Statement? Definition, Benefits, and Components
Bank Stress Test? How It Works, Benefits, and Criticism
Banker’s Acceptance (BA): Definition, Meaning, and Types
Bankruptcy Explained: Types and How It Works
Banner Advertising? Definition and How It Works
Baptism by Fire: What It Means in Business, With Examples
Bar Chart: Definition, How Analysts Use Them, and Example
Barbell: Definition in Investing, How Strategy Works, and Example
Bare Trust: Definition, Advantages, vs. Other Trust Types
Barrels Of Oil Equivalent Per Day (BOE/D): Definition and Uses
Barriers to Entry: Understanding What Limits Competition
Barter (or Bartering) Definition, Uses, and Example
Base Effect? Definition and How Comparison Works
Base Pay: Definition as Income, and Comparison to Annual Pay
Base Year? How It’s Used in Analysis and Example
Basel Accord
Basel I
Basel II Explained: Banking Regulations, Purpose, and Key Reforms
Basel III: What It Is, Capital Requirements, and Implementation
Baseline: Meaning in Financial Statement Analysis
Basic Earnings Per Share (EPS): Definition, Formula, Example
Basic Materials
Basics of a Distress Sale, Why It Often Leads to Financial Loss
Basics Of Heating Degree Day Hdd
Basics Of Investment Horizon
Basics of What a Credit Bureau Is and Does, Plus Major Ones
Basis Point: Meaning, Value, and Uses
Basis Risk: Meaning, Types, Formula, Examples
Basis: Definition and Examples in Finance
Basket Of Goods
Basket Trade: Definition, How It Works, Purposes, and Benefits
Bat Stocks: What They Are, How They Work
Batch Processing? How It Works, Examples, and History
Bayes’ Theorem: What It Is, Formula, and Examples
Beacon Credit Score: Definition, vs. FICO Score & Pinnacle Score
Bear Call Spread: Overview and Examples of the Option Strategy
Bear Market Guide: Definition, Phases, Examples & How to Invest During One
Bear Put Spread: Strategy, Examples, and Risk Analysis Explained
Bear Spread: Overview, and Examples of Options Spreads
Bearer Bond
Bearer Share
Bearish Engulfing Pattern: Definition and Example of How To Use
Beginner’s Guide to Investing in Equity Funds: Tips and Types
Behavioral Economics? Theories, Goals, and Applications
Behavioral Finance: Biases, Emotions and Financial Behavior
Bell Curve: Definition, How It Works, and Example
Below-the-Line Advertising: Definition and Use in Marketing
Ben Bernanke? Why Is He Important?
Beneficial Ownership Meaning and Regulation
Beneficiary? Role, Types, and Examples
Benefit-Cost Ratio (BCR): Formula, Calculation, and Example Explained
Benjamin Graham?
Berkshire Hathaway: What It Is, Market Cap, and Who Owns It
Bermuda Option: What They Are, Examples, Pros and Cons
Bernie Madoff: Who He Was and How His Ponzi Scheme Worked
Bespoke CDO: Definition, Uses, Vs. Bespoke Tranche Opportunity
Best Alternative to a Negotiated Agreement (BATNA)
Best Endeavors: Meaning, Overview, Limits
Best Practices
BHD (Berhad): Definition, What It Indicates and Example Companies
Bicameral System: What It Is, How It Works, History in U.S.
Bid and Ask Definition, How Prices Are Determined, and Example
Bid Bond: What It Is, How It Works, vs. Performance Bond
Bid Price: Definition, Example, Vs. Ask Price
Bid Size Defined and Explained With Real World Example
Bid-Ask Spread, and How Does It Work in Trading?
Bid: What It Means, How It Works, Types, and Examples
Bilateral Contract: Definition, How It Works, and Example
Bilateral Trade: Definition and Pros & Cons of Agreements
Bill Auction: Definition, How It Works, and How to Participate
Bill of Exchange?
Bill of Lading: Meaning, Types, Example, and Purpose
Billing Cycle? How It Works, How Long It Is and Example
Binance Coin (BNB) Uses, Support, and Market Cap
Binary Option: Definition, How It Trades, and Example
Binomial Distribution?
Bird In Hand: Definition as Strategy in Investing and Example
Bitcoin Mining? How to Get Started
Bitcoin Misery Index (BMI): Meaning, Goals, FAQs
Bitcoin? How To Buy, Mine, and Use It
Black Friday: What It Means to Economists and to You
Black Market? Examples of Products and Services
Black Monday: Definition in Stocks, What Caused It, and Losses
Black Money: Definition, Impact, and How It Works
Black Swan in the Stock Market: What Is It, With Examples and History
Black Tuesday? Definition, History, and Impact
Black-Scholes Model: What It Is, How It Works, and Options Formula
Blended Rate: Definition, Examples, and Calculation Formula
Blockchain Facts: What Is It, How It Works, and How It Can Be Used
Blockchain Wallet: What It Is, How It Works, Security
Blockchain-as-a-Service (BaaS) Meaning and Major Players
Bloomberg Aggregate Bond Index
Bloomberg Terminal
Bloomberg?
Blue Book: What it is, How it Works, Effect
Blue Chip Meaning and Examples
Blue Chip Stocks: Definition, Examples, and Investment Benefits
Blue Ocean
Blue Sky Laws: Definition, Purpose, How They’re Regulated
Board of Directors: Definition and Role
Board of Governors: Overview, Duties, FAQ
Board of Trustees: What It Is, Who’s Included, and Responsibilities
Boil the Ocean: Business Jargon for an Impossible Task
Boiler Room Definition, How It Operates, Common Scams
Boilerplate Language, Uses, History, Examples, Pros & Cons
Bombay Stock Exchange (BSE)?
Bond Covenant: Definition, Example, Affirmitive Vs. Negative
Bond Discount: Definition, Example, Vs. Premium Bond
Bond Equivalent Yield (BEY): Definition, Formula, and Example
Bond ETF Definition, Types, Examples, and How to Invest
Bond Fund? How It Works, Benefits, Taxes, and Types
Bond Futures: What They Are, How They Work, and How to Buy Them
Bond Ladder: Overview, Benefits, and Examples
Bond Quote: Definition, How to Read for Trading, and Example
Bond Rating Agencies: Overview, Benefits, and Criticisms
Bond Ratings? Definition, Effects, and Agencies
Bond Valuation: Calculation and Example
Bond Yield: What It Is, Why It Matters, and How It’s Calculated
Bondholder: Definition, Risks and Rewards, Taxes
Bonds: How They Work and How to Invest
Bonus Depreciation: What It Is and How It Works
Bonus Issue of Shares: Definition and How It Works
Bonus: Definition, Different Types, and Tax Treatment
Book Building
Book Runner: Definition, Duties, Vs. Other Underwriters
Book Value Per Share (BVPS): Definition, How It Works, and Example
Book Value: Definition, Meaning, Formula, and Examples
Book-to-Bill Ratio: Definition, How It’s Calculated, and Example
Book-to-Market Ratio: Definition, Formula, and Uses
Bookie: Definition, Meaning, Duties, How They Make Money, and Fee
Boom and Bust Cycle: Definition, How It Works, and History
Boost Profits With Effective Cost Control Strategies for Businesses
Bootstrapping Your Business: Strategies, Benefits, and Challenges
Borrowing Base: Definition, How It’s Determined, and Example
Both-to-Blame Collision Clause: Meaning, Overview, and Example
Bottleneck: A Point of Congestion in a Production System
Bottom Line in Accounting, and Why Does It Matter?
Bottom-Up Investing: Definition, Example, Vs. Top-Down
Bounced Check: Definition, What Happens Next, Fees, and Penalties
Box Spread: Definition, Example, Uses & Hidden Risks
Brain Drain
Branch Accounting: Definition and How It Works
Branch Banking: Definition, Advantages, vs. Unit Banking
Branch Manager: Definition, Job Description, and Salary
Brand Awareness Explained: Definition, Benefits, and Proven Strategies
Brand Equity: Definition, Importance, Effect on Profit Margins, and Examples
Brand Extension: Definition, How It Works, Example, and Criticism