商務英語口語會刊 NO.91

業務職能——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：公司債務指什麽？
　　B：債務包括貸款、應付賬款、未付款的採購件等等。
　　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：我縂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：固定成本是什麽？
　　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。