useful sentence：
The loss in question was beyond the coverage granted by us
损失不包括在我方承保的范围内。

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。