业务职能——财务会计(1)- O" R3 {+ T4 z: p/ Z d' Z6 N# q
1.Accountant 会计 * x q' J$ Z; x A: So you sound like an accountant. ; P/ L3 T0 W' w. ]7 G8 R B: I'm a certified public account (CPA).$ i5 z& c) L3 k; C
A:听上去你像是一个会计师。 $ d5 S# p, y8 x B:我是个注册会计师。 3 w1 U" G; Q0 y) U& P* w0 P/ C 2.Appreciation 增值+ F6 N I5 p! y( r
A: Could an asset appreciate? + f: e7 {: u9 y2 e, y. c. p0 O B: It could. Like the real estate may appreciate over the years." P5 s Q: z- {1 c. V+ V
A:资产能够增值吗? - F9 }9 |2 y" r0 H* I3 D8 { B:会的,例如房地产可能会随时间增值。9 m" F3 ^: c( B% ^9 A/ ]: |. _
3.Break even 收支平衡" B) j3 Q( C8 Z/ H
A: Did you guys make any money last year? & V9 C7 C% e9 g; i1 H- q! Q8 ] B: No. We just broke even. $ u5 U6 T R2 m5 B3 S8 D A:我们去年盈利了吗? ! `1 O5 z8 R! ~ G! P/ p B:没有,只是不亏不盈。" ]' d& G- m0 i& P+ [4 v
4.Cashier 出纳员- G. H7 P& e* k6 K7 c( _
A: Who is the Cashier of our company?$ q; w$ v. L7 P% {/ V) E+ v+ x
B: Mr. Liu.. g9 s) X+ n. U% c+ v
A:谁是我们工司的出纳员啊? . D% |7 F+ U" b# u2 U/ l B:刘先生。+ U1 m; B( G1 q# |9 g
5.A/P (Account Payable)应付账款0 b+ R8 k! ?+ L3 b* |0 S! [
A: What does Accountant Payable record?5 s8 o1 m7 T# C6 H
B: It records all the payments we need to make. ) j+ `/ E: q3 T* M2 {/ j% Z; T A:应付账款都记录些什么?8 p% ]! B+ s X+ O2 E/ [
B:记录所有我们需要支付的款项。