財務會計（1）
1.Accountant 會計
A: So you sound like an accountant.
B: I'm a certified public account (CPA).
A：聽上去你像是一個會計師。
B：我是個注冊會計師。
2.Appreciation 增值
A: Could an asset appreciate?
B: It could. Like the real estate may appreciate over the years.
A：資產能夠增值嗎？
B：會的，例如房地產可能會隨時間增值。
3.Break even 收支平衡
A: Did you guys make any money last year?
B: No. We just broke even.
A：我們去年盈利了嗎？
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??？
B：劉先生。
5.A/P （Account Payable）應付賬款
A: What does Accountant Payable record?
B: It records all the payments we need to make.
A：應付賬款都記錄些什么？
B：記錄所有我們需要支付的款項。
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。
財務會計（3）
1.Overhead cost 管理費用
A: What are the overhead cost？
B: Overhead costs are the indirect costs to be shared by a product.
A：管理費用是什么意思？
B：管理費用是指要分攤到產品中的營運費用/經常性開支。
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
A: It seems that the realty can make big money.
B: It makes big profit and also has great risks.
A：看起來房地產好像利潤很大。
B：是的，利潤很大可是風險也大。
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：那些隨時間改變的成本，比如易耗品及材料成本等等。
1.Accountant 會計
A: So you sound like an accountant.
B: I'm a certified public account (CPA).
A：聽上去你像是一個會計師。
B：我是個注冊會計師。
2.Appreciation 增值
A: Could an asset appreciate?
B: It could. Like the real estate may appreciate over the years.
A：資產能夠增值嗎？
B：會的，例如房地產可能會隨時間增值。
3.Break even 收支平衡
A: Did you guys make any money last year?
B: No. We just broke even.
A：我們去年盈利了嗎？
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??？
B：劉先生。
5.A/P （Account Payable）應付賬款
A: What does Accountant Payable record?
B: It records all the payments we need to make.
A：應付賬款都記錄些什么？
B：記錄所有我們需要支付的款項。
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。
財務會計（3）
1.Overhead cost 管理費用
A: What are the overhead cost？
B: Overhead costs are the indirect costs to be shared by a product.
A：管理費用是什么意思？
B：管理費用是指要分攤到產品中的營運費用/經常性開支。
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
A: It seems that the realty can make big money.
B: It makes big profit and also has great risks.
A：看起來房地產好像利潤很大。
B：是的，利潤很大可是風險也大。
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：那些隨時間改變的成本，比如易耗品及材料成本等等。