商務英語口語會刊 NO.91

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業(yè)務職能——財務會計(2)
    1.Debt 債務
    A: What are the debts of a company?
    B: Debts include loans, AP, goods received without payment, etc.
    A:公司債務指什么?
    B:債務包括貸款、應付賬款、未付款的采購件等等。
    2.Fiscal year 財政年度
    A: It always confuses me of the fiscal year and the calender year.
    B: You'll get used to it.
    A:我總是分不清財政年度和日歷年度。
    B:你會習慣的。
    3.Fixed costs 固定成本
    A: What are the fixed costs?
    B: The expenses that you cannot reduce, like wages, rent, machinery depreciation, rtc.
    A:固定成本是什么?
    B:無法降低的成本,像工資、租金、機器磨損等等。
    4.Financial Controller 財務控制員
    A: The Financial Controller is very important for a company.
    B: Yes. He is responsible for keeping the numbers on track.
    A:財務控制員對一個公司來說很重要。
    B:是啊,他負責跟蹤公司的開支。
    5.Market price 市場價
    A: How do you check the market price?
    B: Market price is simply the price paid in the last transaction.
    A:你怎樣得到市場價?
    B:市場價簡單來講就是指上一單交易的價格。