商务英语口语会刊 NO.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。