业务职能——财务会计(3)' u# h# `. I+ U$ u7 T5 A
1.Overhead cost 管理费用4 {# I3 U1 B/ ~# E( u7 J
A: What are the overhead cost?
: A- q5 P- s% u+ z6 ?( z' E" i B: Overhead costs are the indirect costs to be shared by a product.4 D4 l2 l. k7 L) {( {
A:管理费用是什么意思?
* d4 n- L& T7 J" z4 f B:管理费用是指要分摊到产品中的营运费用/经常性开支。
- g# }; b( s' \4 J# f" |9 g3 e 2.Public company 股票上市公司: d3 k* x$ b% A% v' L' e$ g& I
A: So if the stocks are traded on the stock market, the company is a public company?- V; A0 `/ _9 w9 Q' G2 ^
B: Exactly.
- s; U# w/ x5 k9 q; M 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?' }* \# c- E- M' L1 Z0 p$ U2 `
B:对。* t B" n8 T1 F) i: X; W
3.Realty 房地产
5 ] _# |/ \* p% Y& I0 r1 P A: It seems that the realty can make big money.
/ e) w! ?. h' B* a B: It makes big profit and also has great risks.
) T* `0 D4 N- F# P' h! S9 e; d0 P A:看起来房地产好像利润很大。
) J) R; S+ R. n9 G B:是的,利润很大可是风险也大。5 [+ a9 |6 C5 h" n7 c* n0 X0 _
4.Share holder 股东, m) @2 R; Q8 G- H, d
A: Who are the share holders of our company?+ V! H# T3 v% c' x; w2 t
B: Anybody who has our stocks. Even if he has one share, he is a share holder.
5 l G+ b Z: @' v A:我们公司的股东都是谁啊?; O2 f3 X7 A% ^! u0 S2 K& c
B:所有拥有我们股票的人,就算他只有一股,他也是股东。6 ` v* K% a* D: ~ Y! o
5.Variable costs 可变成本
7 t, h \" T+ f A: What are the variable costs?
2 l: S8 t# }$ Q; p2 k( a B: Those that vary from time to time, like the consumables, material costs, etc., o$ a4 X+ x4 v g3 F$ {: W
A:什么是可变成本?4 H+ {6 p0 y) D3 J% U
B:那些随时间改变的成本,比如易耗品及材料成本等等。 |