(1)预开汇票
托运人在货物装运前向买主开出的汇票。

(2)预开发票
通常应买方基于税收原因而提出的要求，在逐项详列的商品或服务交付或实现之前开出的发票。

(3)
(=advance note)

• bottomage
• bottom hole contract
• bottom land
• bottom line
• bottomree
• bottomry
• bottomry bond
• bottomry contract
• bottomry lien
• bouche au court
• bouche of court
• bough of a tree
• bought and sold notes
• Boulder Canyon Project Act
• boulevard rule
• boulwarism
• bouncing check
• bound
• boundary
• boundary action or suit
• boundary point
• boundary trees
• boundary waters
• bound-bailiff
• bounded by a highway