income statements
　　allowance
　　n. 折让
　　We want a promotion allowance of 15% of our total annual payment to La Fountaine.
　　我们想在每年支付给拉芳丹系列的费用裡享有15％的促销折让。
　　beginning inventory
　　期初存货
　　There was no beginning inventory.
　　没有期初存货。
　　cost of goods sold
　　销货成本
　　Different sectors have different calculations for their cost of goods sold.
　　不同的產业对销货成本有不同的计算方式。
　　depreciation
　　n. 折旧
　　Depreciation of machinery cost the company a lot of money last year.
　　去年该公司因机器折旧花了不了钱。
　　distribution
　　n. 配销
　　I think we need to find ways of upgrading our distribution network.
　　我想我们必须想办法改进我们的配销网。
　　freight
　　n. 运费
　　The basic model is listed for $8500 plus $250 freight.
　　阳春型售价為八千五百元外加两百五十元运费。
　　gross margin
　　毛利
　　Gross margin is equal to gross income divided by net sales.
　　毛利等於总收入除以销货净额。