商務(wù)英語(yǔ)口語(yǔ)會(huì)刊 NO.91

　　業(yè)務(wù)職能——財(cái)務(wù)會(huì)計(jì)（2）
1.Debt 債務(wù)
A: What are the debts of a company?
B: Debts include loans, AP, goods received without payment, etc.
A：公司債務(wù)指什么？
B：債務(wù)包括貸款、應(yīng)付賬款、未付款的采購(gòu)件等等。
2.Fiscal year 財(cái)政年度
A: It always confuses me of the fiscal year and the calender year.
B: You'll get used to it.
A：我總是分不清財(cái)政年度和日歷年度。
B：你會(huì)習(xí)慣的。
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：無(wú)法降低的成本，像工資、租金、機(jī)器磨損等等。
4.Financial Controller 財(cái)務(wù)控制員
A: The Financial Controller is very important for a company.
B: Yes. He is responsible for keeping the numbers on track.
A：財(cái)務(wù)控制員對(duì)一個(gè)公司來(lái)說(shuō)很重要。
B：是啊，他負(fù)責(zé)跟蹤公司的開(kāi)支。
5.Market price 市場(chǎng)價(jià)
A: How do you check the market price?
B: Market price is simply the price paid in the last transaction.
A：你怎樣得到市場(chǎng)價(jià)？
B：市場(chǎng)價(jià)簡(jiǎn)單來(lái)講就是指上一單交易的價(jià)格。