1. 預算：專. budget
2. 削減(預算)：動. (to) cut/slash/curtail; 片. cut back/down on; pare down
3. (業績/收入)營業額：慣. sales, revenue, turnover; proceeds; earnings; (the) topline
4. (業績/收入)預測：動. (to) project/forecast/foresee; 名. projection; forecast
5. (淨)利潤：專. profit; profitability; earnings; 俚/口. (the) bottom line
6. 分配/發(預算/利潤)：動. (to) allocate; allot; apportion; 慣. divvy up
〔例句〕After the product recall crisis, the CEO has largely lowered the forecast of this company’s annual sales volume and revenue. Accordingly, the advertising budget that will be allocated to the marketing department would be slashed in a significant way (=significantly). The top management hopes to keep the 5% bottom line intact in the end.
 動. 降低
 副. 於是; 相應之下
 形. 重大的; 有意義的
 片. keep…intact 讓…保持原樣
 片. 最後; 終於 = finally = at last =: eventually
7. (貨品)成本：專. cost (of goods)
8. 經常性管理開支：慣. overhead(s)
〔例句〕Given the uncertain cross-strait (海峽兩岸) policies and sluggish economy in Europe, all Taiwanese technology companies are cutting down on their cost, including both overhead and personnel payroll, to reserve as much cash as possible.
9. 交易：名. transaction; deal; trade
10. 虧損中：片. lose money; at a loss; 慣. in the red
11. 有賺錢：片. make/earn money; 慣. in the black
〔例句〕Whether our firm will be in the red or back in 2014 depends on if the sales department could acquire this biz and close the deal smoothly.
12. 損益表：專. Income Statement; 慣. Profit & Loss
13. 資產負債表：專. Balance Sheet
14. 現金流量表：專. Cash Flow Statement
15. 專利權：專. patent; intellectual property (=IP 智慧财產權); copyright (著作權); trademark (商標); 形. (be) proprietary (專利的; 專賣的)
〔例句〕In technology and manufacturing industries, patents and intellectual properties are usually categorized as the assets in the internal financial reports.
16. 會計年度：專. fiscal year
〔例句〕As a MBA graduate, you’re supposedly able to examine the income statement, balance sheet, and cash flow statement very well. The three financial reports, in general, would unveil the success or failure of a brand and/or company in a specific fiscal year.
 副. 照理說
 文句. 能夠做…be able to V= can V= enable to V
 動. 檢查; 檢驗
 片. 一般說來
 動. 透露; 流露; 揭幕=show=release=uncover=reveal
 形. 特定的
17. 勾消(呆帳)：動. (to) write off (the bad debts)
〔例句〕With the subprime mortgage crisis (次貸危機) in 2008, banks in US (=U.S.) mostly have no choice but to write off the bad debts.