业务职能——财务会计(2)3 S0 z7 g1 @. F# d0 G x1 S$ B
1.Debt 债务1 B6 G9 s7 O$ g: H
A: What are the debts of a company?( x; _ H% m. q3 I
B: Debts include loans, AP, goods received without payment, etc.
3 d- p4 E% Y# R: D: C A:公司债务指什么?8 ~. n% s/ Y7 |3 T4 A# [# d
B:债务包括贷款、应付账款、未付款的采购件等等。
# ^9 L x, b$ h4 Z$ B* O 2.Fiscal year 财政年度
4 B' T- _( N; B) q A: It always confuses me of the fiscal year and the calender year.2 z! h7 ^, A+ M' o$ U7 |8 X
B: You'll get used to it.
3 z# |% Y8 X; G" @3 Y2 O A:我总是分不清财政年度和日历年度。
- j) k4 w! |, [ B:你会习惯的。
" D( z3 l% s+ F8 P/ u0 Q 3.Fixed costs 固定成本
q0 d. G3 U/ A3 U4 ?8 ^ A: What are the fixed costs?% E( s3 |9 P& _+ I
B: The expenses that you cannot reduce, like wages, rent, machinery depreciation, rtc.
a' Y1 x5 V0 l6 J+ N A:固定成本是什么?
7 P7 Y# j2 j/ h0 A( E B:无法降低的成本,像工资、租金、机器磨损等等。
' f. |! p% n& q 4.Financial Controller 财务控制员5 y$ K5 N2 H B" R& t' ?7 l4 }( n
A: The Financial Controller is very important for a company.
$ b5 ~9 o! A6 H B: Yes. He is responsible for keeping the numbers on track.4 f. p( F" N! {( j# K$ P
A:财务控制员对一个公司来说很重要。
: P8 t; G |6 O B:是啊,他负责跟踪公司的开支。
- G$ I1 {, B3 o; {; m8 N 5.Market price 市场价
1 v- r9 [7 n1 D8 Q A: How do you check the market price?' E# t3 V3 p, I" J6 }1 b1 U/ V
B: Market price is simply the price paid in the last transaction.
2 O7 E, F- \7 s/ r8 J9 _4 A3 M A:你怎样得到市场价?
4 u) _3 s, ^5 [% a B:市场价简单来讲就是指上一单交易的价格。 |