独资企业 Sole trader

银行透支 Bank overdraft

购货退回 Return outwards

销货退回 Return inwards

毛利 Gross profit

租金与地方税 Rent and rates

收到的折扣 Discount received

给与的折扣 Discount allowed

重置成本 Replacement cost

一般会计原则 Generally accepted accounting principles(GAAP)

剩余现金 Cash surplus

净值减免 Writing down allowance

金融公司 Finance house

制造商 Manufacturer

交易商 Dealer

总盈余 Gross earnings

政府补助 Government grant

租赁期 Lease term