业务职能——财务会计(2)
2 ~$ a$ W2 @- @5 `8 y- B 1.Debt 债务4 Z2 l/ F- E0 {* `
A: What are the debts of a company?
* D- W% b& I' |$ |; { B: Debts include loans, AP, goods received without payment, etc./ t2 X' w5 z8 t. C0 @
A:公司债务指什么?
) c/ }% J1 c: J4 h7 {9 R) ]& c B:债务包括贷款、应付账款、未付款的采购件等等。; X8 J3 m1 C5 Z5 a& O8 A4 f' C, L. f, ~
2.Fiscal year 财政年度
+ m: d; K5 r* v) Z% E3 Q3 ?3 q A: It always confuses me of the fiscal year and the calender year.. K- _# d6 [" Y4 g% _8 m
B: You'll get used to it.
; ^: @: i$ D6 D: [ A:我总是分不清财政年度和日历年度。/ F! I9 B$ `, k9 j3 l, i
B:你会习惯的。 n8 J+ q+ a, b1 ?! ^
3.Fixed costs 固定成本
' W) Z& j5 @+ K) s! n A: What are the fixed costs?
6 J( H1 t4 \7 p( a0 o- {: a, o+ n B: The expenses that you cannot reduce, like wages, rent, machinery depreciation, rtc.
9 E+ Z* R! x5 o1 O# ?7 g7 n A:固定成本是什么?
/ `0 R/ @9 t! x& `; N6 E B:无法降低的成本,像工资、租金、机器磨损等等。
0 ^+ B9 L/ _" U 4.Financial Controller 财务控制员
7 I; Q3 ], \* o( o6 ^, M A: The Financial Controller is very important for a company.; W* M4 R. r' a' |- r6 {8 P& u! \
B: Yes. He is responsible for keeping the numbers on track.
2 I; R: u& Z3 _1 f2 o A:财务控制员对一个公司来说很重要。
7 r/ |- L9 k3 Y, [6 ` B:是啊,他负责跟踪公司的开支。4 H% X% ^/ g) ^" }8 J) l# K: L) Z
5.Market price 市场价* z; B* \4 v$ `7 d$ F: o0 N
A: How do you check the market price?6 t! H7 Z) ?1 q Z
B: Market price is simply the price paid in the last transaction.! P1 U3 v/ e& }( |- j
A:你怎样得到市场价?7 X( g& |$ ^$ _: X3 P0 P
B:市场价简单来讲就是指上一单交易的价格。 |