คำศัพท์ TOEIC

become responsible for a cost or debt

产生；招致费用或债务

one payment in a scheduled series

分期付款中的一期；分期款

document listing a sale and requesting payment

发票；付款通知单

send a customer a formal request for payment

向……开具发票；向……收款

date on which an invoice is formally issued

开票日期；发票日期

unique reference used to identify an invoice

发票编号

formally create and provide an invoice

开具发票

show each cost as a separate line

逐项列明；列出明细

formal accounting record of a transaction

会计分录；日记账分录

organized record containing transactions for accounts

分类账；总账

person or institution that provides borrowed money

贷款方；放款机构

present obligation requiring future payment

负债；财务义务

money provided temporarily and repaid later

贷款；借款

negative result when costs exceed income

亏损；损失

send money toward a purchase or amount owed

付款；支付一笔款项

difference between selling value and related cost

利润率；利润空间

distance traveled by vehicle for an expense claim

行驶里程；里程费用计算依据

amount spent for a particular purpose

支出额；前期投入

invoice with an unpaid amount remaining

未结清发票；未付款发票

negative account balance or facility permitting one

透支；透支额度

invoice that remains unpaid after its due date

逾期未付发票

indirect cost of keeping a business operating

间接费用；日常管理开销

give money for a purchase, service, or debt

付款；支付

money given to settle a charge or obligation

付款；支付款项

means selected for making a payment

付款方式

conditions specifying how and when payment is required

付款条件；支付条款

cash kept for small routine workplace purchases

备用零用金；小额现金

financial gain remaining after costs

利润；盈利

ability or degree of producing profit

盈利能力；收益水平