商务口语电子报

业务职能——财务会计（3）

1.Overhead cost 管理费用

A: What are the overhead cost？
B: Overhead costs are the indirect costs to be shared by a product.

A：管理费用是什么意思？
B：管理费用是指要分摊到产品中的营运费用/经常性开支。

2.Public company 股票上市公司

A: So if the stocks are traded on the stock market, the company is a public company?
B: Exactly.

A：那么如果股票可以在股市上交易的话，就可以称作股票上市公司了？
B：对。

3.Realty 房地产

A: It seems that the realty can make big money.
B: It makes big profit and also has great risks.

A：看起来房地产好像利润很大。
B：是的，利润很大可是风险也大。

4.Share holder 股东

A: Who are the share holders of our company?
B: Anybody who has our stocks. Even if he has one share, he is a share holder.

A：我们公司的股东都是谁啊？
B：所有拥有我们股票的人，就算他只有一股，他也是股东。

5.Variable costs 可变成本

A: What are the variable costs?
B: Those that vary from time to time, like the consumables, material costs, etc.

A：什么是可变成本？
B：那些随时间改变的成本，比如易耗品及材料成本等等。