业务职能——财务会计(3)' f P( m8 z8 a @: G* V5 T
1.Overhead cost 管理费用1 b' q2 j8 }" r U& K* \( |
A: What are the overhead cost?
. l7 ?2 m/ M% m' V0 R7 N B: Overhead costs are the indirect costs to be shared by a product.
" A4 x! h; M. j7 ~3 ^ A:管理费用是什么意思?+ y9 n' D1 U( `/ |* P- T
B:管理费用是指要分摊到产品中的营运费用/经常性开支。
. S; }6 j+ J4 X, T; V/ h" h+ J 2.Public company 股票上市公司% f0 u: J- d5 b/ L
A: So if the stocks are traded on the stock market, the company is a public company?
+ i7 e+ y3 ^* J0 w; A& ]7 { B: Exactly.9 [8 `2 Q: H: F: D) v
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?
6 D; q6 g% ~$ y; X/ k, Q B:对。
: ]9 f& l3 Q4 v 3.Realty 房地产) o" O; L8 J! m% P$ U( K- ~
A: It seems that the realty can make big money.* h$ c# k2 A, H* e. \: U; L4 U) V( H
B: It makes big profit and also has great risks.; E+ |. a. Y5 K, x5 p+ j
A:看起来房地产好像利润很大。
( i+ t9 Q1 p) F B:是的,利润很大可是风险也大。$ x8 |% J6 @4 U, t- n r, @/ x
4.Share holder 股东) L" _. M& F' C5 ]
A: Who are the share holders of our company?
4 O; z) {+ u/ b% w: c B: Anybody who has our stocks. Even if he has one share, he is a share holder./ l7 Y# c+ f2 `8 p
A:我们公司的股东都是谁啊?. C! l% }7 j: D
B:所有拥有我们股票的人,就算他只有一股,他也是股东。
/ P; l9 u. [9 d3 o8 E9 Y$ | 5.Variable costs 可变成本, u. I) T) G8 N2 h. W
A: What are the variable costs? L. c9 q3 P" a! J" `6 [3 A
B: Those that vary from time to time, like the consumables, material costs, etc.
. T4 C* n* }2 l# u A:什么是可变成本?4 K8 n4 X1 v. q
B:那些随时间改变的成本,比如易耗品及材料成本等等。 |