| 百 | bǎi | Level 1 | (Det) | hundred |
| 百貨公司 | bǎihuògōngsī | Level 1 | (N) | department store |
| 白色 | báisè | Level 1 | (N) | white |
| 班 | bān | Level 1 | (M) | measure word for a group of organized people |
| 班 | bān | Level 1 | (N) | class |
| 搬 | bān | Level 1 | (VA) | to move |
| 半 | bàn | Level 1 | (Det) | half |
| 幫 | bāng | Level 1 | (VA) | to help, to assist |
| 辦公室 | bàngōngshì | Level 1 | (N) | office |
| 棒球 | bàngqiú | Level 1 | (N) | baseball |
| 包子 | bāozi | Level 1 | (N) | steamed stuffed bun |
| 報紙 | bàozhǐ | Level 1 | (N) | newspaper |
| 杯 | bēi | Level 1 | (M) | a cup of |
| 被 | bèi | Level 1 | (Prep) | a passive voice indicator |
| 北(邊) | běi (biān) | Level 1 | (N) | north |
| 杯子 | bēizi | Level 1 | (N) | cup, glass |
| 本 | běn | Level 1 | (M) | individual measure word for books or magazines, etc. |
| 本子 | běnzi | Level 1 | (N) | book, notebook, edition |
| 比 | bǐ | Level 1 | (Prep) | to compare; compared to, than |
| 筆 | bǐ | Level 1 | (N) | pen |
*
East - dong 1東(邊)
West - xi 1西(邊)
South - nan 2南(邊)
West - bei 3北(邊)
* 比 bi 3
Example : a $20 VS. b $ 30
--> A 比 B 便宜（pianyi 22）.
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