1.Debt 负债

A: What are the debts of a company? B: Debts include loans, AP, goods received without payment, etc.

A：债权债务指什么？

B：负债包含借款、应付款、预付款的购置件这些。

2.Fiscal year 财年

A: It always confuses me of the fiscal year and the calender year.

B: You'll get used to it.

A：我一直分不清楚财年和日历本年度。

B：你能习惯性的。

3.Fixed costs 总成本

A: What are the fixed costs?

B: The expenses that you cannot reduce, like wages, rent, machinery depreciation, rtc.

A：固定不动成本是什么？

B：没法减少的成本费，像薪水、房租、设备磨坏这些。

4.Financial Controller 会计操纵员

A: The Financial Controller is very important for a company.

B: Yes. He is responsible for keeping the numbers on track.

A：会计操纵员对一个企业而言很重要。

B：对啊，他承担追踪企业的支出。

5.Market price 市价

A: How do you check the market price?

B: Market price is simply the price paid in the last transaction.

A：你如何获得市价？

B：市价简易而言是指上一单买卖的价钱。

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