組別 23

Loan amortization spreads the cost across twenty years.

貸款攤銷將成本分攤到二十年內。

The balance sheet shows strong assets and modest debt.

資產負債表顯示強勁的資產與適度的負債。

Positive cash flow gives the business room to invest.

正向的現金流讓企業有空間投資。

Equipment depreciation is calculated over five years.

設備折舊以五年攤提計算。

Gross profit rose ten percent compared with last year.

毛利與去年相比上升了百分之十。

The income statement reflects three years of steady growth.

損益表反映了三年的穩定成長。

Every transaction is recorded in the general ledger.

每筆交易都記錄在總分類帳中。

The seasonal markdown brought customers back to the store.

季節性降價讓顧客回流到店裡。

Luxury retailers often work with a markup of three times cost.

精品零售商通常以成本三倍的加價販售。

After taxes, the net profit came to two million dollars.

扣稅後淨利達到兩百萬美元。