商务口语电子报

业务职能——财务会计（2）

1.Debt 债务

A: What are the debts of a company?
B: Debts include loans, AP, goods received without payment, etc.

A：公司债务指什么？
B：债务包括贷款、应付账款、未付款的采购件等等。

2.Fiscal year 财政年度

A: It always confuses me of the fiscal year and the calender year.
B: You'll get used to it.

A：我总是分不清财政年度和日历年度。
B：你会习惯的。

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：无法降低的成本，像工资、租金、机器磨损等等。

4.Financial Controller 财务控制员

A: The Financial Controller is very important for a company.
B: Yes. He is responsible for keeping the numbers on track.

A：财务控制员对一个公司来说很重要。
B：是啊，他负责跟踪公司的开支。

5.Market price 市场价

A: How do you check the market price?
B: Market price is simply the price paid in the last transaction.
 

A：你怎样得到市场价？
B：市场价简单来讲就是指上一单交易的价格。