和谐英语

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商务英语口语会刊 NO.91

2008-09-06来源:
  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。