B
| Abbreviation | Full Form |
|---|---|
| B/E | Bill of Exchange |
| B/L | Bill of Lading |
| B/P | Bills payable |
| B/rec | Bills receivable |
| B/S | Bill of Sale |
| B2B | Business-to-business |
| B2C | Business to Consumer |
| B2G | Business-to-government |
| BACAT | Barge aboard catamaran |
| BACS | Banker’s Automated Clearing System |
| BAF | Bunker adjustment factor |
| BAU | Business As Usual |
| BB | Bill Book |
| BCL | Bank Capability (or Comfort) Letter |
| BCN | Bankers Cover Note |
| Bd | Bond |
| BDI | Both Days Inclusive |
| BE | Bill of Entry |
| BEA | British Exporters Association |
| BEF | Belgian Franc |
| BEP | Break Even Point |
| BF | Back Freight for goods being returned to point of origin |
| BG | Bank Guarantee |
| BIC | Bank Identifier Code |
| BIFA | British International Freight Association |
| BIFR | Board of Industrial and Financial Reconstruction |
| Bkg | Breakage |
| BKGE | Brokerage |
| BL | Bulk Licence to cover a trading period, or value |
| BLCO | Bonny Light Crude Oil |
| bldg. | Building |
| BLR | Bank Letter of Readiness |
| BLS | Balance Sheet |
| BMC | Business Model Canvas |
| BoA | Board of Approval |
| Board or CBEC | Central Board of Excise and Customs |
| BOM | Bill of Materials |
| BOND | Guarantee to customs for payment of duty or tax |
| BOP | Balance of Payments |
| BoT | Board of Trade |
| BOTB | British Overseas Trade Board |
| BP | Bills Payable |
| BPM5 | Balance of Payments Manual, fifth edition |
| BPO | Business Process Outsourcing |
| BPR | Brief Project Report |
| BPV | Bank Payment Voucher |
| BR | Bills Received |
| BRC | Bank Realisation Certificate |
| BRD | Business Requirements Document |
| BRU | Business Recovery Unit |
| BRV | Bank Receipt Voucher |
| BS | Bill of Sight (used for Customs declaration when the importer is unable to furnish all documents) |
| BSC | British Shippers Council |
| BSI | British Standards Institution |
| BSS | British Standard Specification |
| BST | British Summer time |
| BTN | Brussels Tariff Number (obsolete) |
| BTP | Bio Technology Park |
| BTW | By the way |
| BU | Business Unit |
| BUSI/bus. | Business |
| BV | Bureau Veritas |