Q.～expense開辦費用/～money開辦費，創辦費/～selling by display以陳列方式促進銷售P.～according to seniority年資晉升制，以服務滿規定年限為標准的晉升制度/～by merit功績晉升制，以功績為標准的晉升，量才晉升制/～of risk capital financial investment鼓勵風險資本投資/～of sale推銷/～of saving鼓勵儲蓄/～through examination考試晉升制(指以考試成績為公務人員晉升的依據的一種人事制度)

• bundle
• bunker
• bunkhouse rule
• buoy
• buoyage
• burden
• bureau
• bureaucracy
• bureaucrat
• bureaucratic
• bureaucratist
• Burford abstention
• burgage
• burgator
• burgess
• burgh English
• burgh Engloys
• burglar
• burglarious
• burglarize
• burglary
• burgle
• burial
• buried-facts doctrine
• burke