商務英語口語會刊 NO.91

　　業(yè)務職能——財務會計（2）
1.Debt 債務
A: What are the debts of a company?
B: Debts include loans, AP, goods received without payment, etc.
A：公司債務指什么？
B：債務包括貸款、應付賬款、未付款的采購件等等。
2.Fiscal year 財政年度
A: It always confuses me of the fiscal year and the calender year.
B: You'll get used to it.
A：我總是分不清財政年度和日歷年度。
B：你會習慣的。
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：無法降低的成本，像工資、租金、機器磨損等等。
4.Financial Controller 財務控制員
A: The Financial Controller is very important for a company.
B: Yes. He is responsible for keeping the numbers on track.
A：財務控制員對一個公司來說很重要。
B：是啊，他負責跟蹤公司的開支。
5.Market price 市場價
A: How do you check the market price?
B: Market price is simply the price paid in the last transaction.
A：你怎樣得到市場價？
B：市場價簡單來講就是指上一單交易的價格。