高级商务英语口语辅导:口语会刊(92)
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 |