B.R.
bills receivable 受取手形
B.R.E.
Bachelor of Religious Education 宗教教育学士
B.S.
[名]((米略式))たわごと，くだらんこと（bullshit）
B.W.I.
British West Indies
b.y.
((米))《地学》billion years１０億年
b/d
barrels per day 日産バレル（◇１日の産油量）
B/D
bank draft；bills discounted 割引手形；brought down 《会計》次期繰越
B/E
bill of entry；bill of exchange
B/F
《簿記》brought forward 繰り越し
b/l
bill of lading
