商務口語第91講:財務會計(2)

債務

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

A：公司債務指什麼？
B：債務包括貸款、應付賬款、未付款的採購件等等。

al 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曆年度。
B：你會習慣的。

d 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：固定成本是什麼？
B：無法降低的成本，像工資、租金、機器磨損等等。

ncial 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。

et 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。