如何讲好口语 商务口语第92讲:财务会计(3)

商务口语第92讲:财务会计(3)  

head 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。
ic pany 股票上市公司
A: So if the stocks are traded on the stock market
the pany is a public pany?
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。
ty 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。

e holder 股东
A: Who are the share holders of our pany?
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。

able 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。