商務(wù)英語口語會刊 NO.91

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業(yè)務(wù)職能——財(cái)務(wù)會計(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。