商務(wù)英語口語會刊 NO.92

業(yè)務(wù)職能——財務(wù)會計（3） 

1.Overhead cost 管理費用

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

A：管理費用是什么意思？
B：管理費用是指要分?jǐn)偟疆a(chǎn)品中的營運費用/經(jīng)常性開支。

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話，就可以稱作股票上市公司了？
B：對。

3.Realty 房地產(chǎn)

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

A：看起來房地產(chǎn)好像利潤很大。
B：是的，利潤很大可是風(fēng)險也大。

4.Share holder 股東

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：我們公司的股東都是誰?。?br /> B：所有擁有我們股票的人，就算他只有一股，他也是股東。

5.Variable costs 可變成本

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

A：什么是可變成本？
B：那些隨時間改變的成本，比如易耗品及材料成本等等。