  An approach to the properties of the $\eta$--$\eta'$ system developed to
solve the famous $U(1)$ problem is used to calculate the partial widths ratios
to $\eta$ and $\eta'$ in the $B^0 \rightarrow J/\Psi \ \eta(\eta',\ \pi^0)$ and
$B_s \rightarrow J/\Psi \ \eta(\eta')$ decays. We obtain the results in
agreement with the experimental data.
