业务职能——财务会计（2）
1.Debt 债务
A: What are the debts of a company?
B: Debts include loans, AP, goods received without payment, etc.
A：公司债务指什么？
B：债务包括贷款、应付账款、未付款的采购件等等。
2.Fiscal year 财政年度
A: It always confuses me of the fiscal year and the calender year.
B: You'll get used to it.
A：我总是分不清财政年度和日历年度。
B：你会习惯的。
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：无法降低的成本，像工资、租金、机器磨损等等。
4.Financial Controller 财务控制员
A: The Financial Controller is very important for a company.
B: Yes. He is responsible for keeping the numbers on track.
A：财务控制员对一个公司来说很重要。
B：是啊，他负责跟踪公司的开支。
5.Market price 市场价
A: How do you check the market price?
B: Market price is simply the price paid in the last transaction.
A：你怎样得到市场价？
B：市场价简单来讲就是指上一单交易的价格。