高级商务英语口语辅导:口语会刊(92)

全国等级考试资料网 2023-03-23 14:02:22 48
 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。 相关资料

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