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。
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