財(cái)務(wù)會(huì)計(jì)（1）
1.Accountant 會(huì)計(jì)
A: So you sound like an accountant.
B: I'm a certified public account (CPA).
A：聽上去你像是一個(gè)會(huì)計(jì)師。
B：我是個(gè)注冊會(huì)計(jì)師。
2.Appreciation 增值
A: Could an asset appreciate?
B: It could. Like the real estate may appreciate over the years.
A：資產(chǎn)能夠增值嗎？
B：會(huì)的，例如房地產(chǎn)可能會(huì)隨時(shí)間增值。
3.Break even 收支平衡
A: Did you guys make any money last year?
B: No. We just broke even.
A：我們?nèi)ツ暧藛幔?BR> B：沒有，只是不虧不盈。
4.Cashier 出納員
A: Who is the Cashier of our company?
B: Mr. Liu.
A：誰是我們工司的出納員?。?BR> B：劉先生。
5.A/P （Account Payable）應(yīng)付賬款
A: What does Accountant Payable record?
B: It records all the payments we need to make.
A：應(yīng)付賬款都記錄些什么？
B：記錄所有我們需要支付的款項(xiàng)。
財(cái)務(wù)會(huì)計(jì)（2）
1.Debt 債務(wù)
A: What are the debts of a company?
B: Debts include loans, AP, goods received without payment, etc.
A：公司債務(wù)指什么？
B：債務(wù)包括貸款、應(yīng)付賬款、未付款的采購件等等。
2.Fiscal year 財(cái)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(cái)政年度和日歷年度。
B：你會(huì)習(xí)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(jī)器磨損等等。
4.Financial Controller 財(cái)務(wù)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(cái)務(wù)控制員對一個(gè)公司來說很重要。
B：是啊，他負(fù)責(zé)跟蹤公司的開支。
5.Market price 市場價(jià)
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(jià)？
B：市場價(jià)簡單來講就是指上一單交易的價(jià)格。
財(cái)務(wù)會(huì)計(jì)（3）
1.Overhead cost 管理費(fèi)用
A: What are the overhead cost？
B: Overhead costs are the indirect costs to be shared by a product.
A：管理費(fèi)用是什么意思？
B：管理費(fèi)用是指要分?jǐn)偟疆a(chǎn)品中的營運(yùn)費(fèi)用/經(jīng)常性開支。
2.Public company 股票上市公司
A: So if the stocks are traded on the stock market, the company is a public company?
B: Exactly.
A：那么如果股票可以在股市上交易的話，就可以稱作股票上市公司了？
B：對。
3.Realty 房地產(chǎn)
A: It seems that the realty can make big money.
B: It makes big profit and also has great risks.
A：看起來房地產(chǎn)好像利潤很大。
B：是的，利潤很大可是風(fēng)險(xiǎn)也大。
4.Share holder 股東
A: Who are the share holders of our company?
B: Anybody who has our stocks. Even if he has one share, he is a share holder.
A：我們公司的股東都是誰??？
B：所有擁有我們股票的人，就算他只有一股，他也是股東。
5.Variable costs 可變成本
A: What are the variable costs?
B: Those that vary from time to time, like the consumables, material costs, etc.
A：什么是可變成本？
B：那些隨時(shí)間改變的成本，比如易耗品及材料成本等等。
1.Accountant 會(huì)計(jì)
A: So you sound like an accountant.
B: I'm a certified public account (CPA).
A：聽上去你像是一個(gè)會(huì)計(jì)師。
B：我是個(gè)注冊會(huì)計(jì)師。
2.Appreciation 增值
A: Could an asset appreciate?
B: It could. Like the real estate may appreciate over the years.
A：資產(chǎn)能夠增值嗎？
B：會(huì)的，例如房地產(chǎn)可能會(huì)隨時(shí)間增值。
3.Break even 收支平衡
A: Did you guys make any money last year?
B: No. We just broke even.
A：我們?nèi)ツ暧藛幔?BR> B：沒有，只是不虧不盈。
4.Cashier 出納員
A: Who is the Cashier of our company?
B: Mr. Liu.
A：誰是我們工司的出納員?。?BR> B：劉先生。
5.A/P （Account Payable）應(yīng)付賬款
A: What does Accountant Payable record?
B: It records all the payments we need to make.
A：應(yīng)付賬款都記錄些什么？
B：記錄所有我們需要支付的款項(xiàng)。
財(cái)務(wù)會(huì)計(jì)（2）
1.Debt 債務(wù)
A: What are the debts of a company?
B: Debts include loans, AP, goods received without payment, etc.
A：公司債務(wù)指什么？
B：債務(wù)包括貸款、應(yīng)付賬款、未付款的采購件等等。
2.Fiscal year 財(cái)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(cái)政年度和日歷年度。
B：你會(huì)習(xí)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(jī)器磨損等等。
4.Financial Controller 財(cái)務(wù)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(cái)務(wù)控制員對一個(gè)公司來說很重要。
B：是啊，他負(fù)責(zé)跟蹤公司的開支。
5.Market price 市場價(jià)
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(jià)？
B：市場價(jià)簡單來講就是指上一單交易的價(jià)格。
財(cái)務(wù)會(huì)計(jì)（3）
1.Overhead cost 管理費(fèi)用
A: What are the overhead cost？
B: Overhead costs are the indirect costs to be shared by a product.
A：管理費(fèi)用是什么意思？
B：管理費(fèi)用是指要分?jǐn)偟疆a(chǎn)品中的營運(yùn)費(fèi)用/經(jīng)常性開支。
2.Public company 股票上市公司
A: So if the stocks are traded on the stock market, the company is a public company?
B: Exactly.
A：那么如果股票可以在股市上交易的話，就可以稱作股票上市公司了？
B：對。
3.Realty 房地產(chǎn)
A: It seems that the realty can make big money.
B: It makes big profit and also has great risks.
A：看起來房地產(chǎn)好像利潤很大。
B：是的，利潤很大可是風(fēng)險(xiǎn)也大。
4.Share holder 股東
A: Who are the share holders of our company?
B: Anybody who has our stocks. Even if he has one share, he is a share holder.
A：我們公司的股東都是誰??？
B：所有擁有我們股票的人，就算他只有一股，他也是股東。
5.Variable costs 可變成本
A: What are the variable costs?
B: Those that vary from time to time, like the consumables, material costs, etc.
A：什么是可變成本？
B：那些隨時(shí)間改變的成本，比如易耗品及材料成本等等。