income statements
　　allowance
　　n. 折讓
　　We want a promotion allowance of 15% of our total annual payment to La Fountaine.
　　我們想在每年支付給拉芳丹系列的費用裡享有15％的促銷折讓。
　　beginning inventory
　　期初存貨
　　There was no beginning inventory.
　　沒有期初存貨。
　　cost of goods sold
　　銷貨成本
　　Different sectors have different calculations for their cost of goods sold.
　　不同的產業對銷貨成本有不同的計算方式。
　　depreciation
　　n. 折舊
　　Depreciation of machinery cost the company a lot of money last year.
　　去年該公司因機器折舊花了不了錢。
　　distribution
　　n. 配銷
　　I think we need to find ways of upgrading our distribution network.
　　我想我們必須想辦法改進我們的配銷網。
　　freight
　　n. 運費
　　The basic model is listed for $8500 plus $250 freight.
　　陽春型售價為八千五百元外加兩百五十元運費。
　　gross margin
　　毛利
　　Gross margin is equal to gross income divided by net sales.
　　毛利等於總收入除以銷貨凈額。