獨資企業(yè) Sole trader

銀行透支 Bank overdraft

購貨退回 Return outwards

銷貨退回 Return inwards

毛利 Gross profit

租金與地方稅 Rent and rates

收到的折扣 Discount received

給與的折扣 Discount allowed

重置成本 Replacement cost

一般會計原則 Generally accepted accounting principles(GAAP)

剩余現(xiàn)金 Cash surplus

凈值減免 Writing down allowance

金融公司 Finance house

制造商 Manufacturer

交易商 Dealer

總盈余 Gross earnings

政府補助 Government grant

租賃期 Lease term