業(yè)務(wù)職能——財務(wù)會計（3）
1.Overhead cost 管理費用
A: What are the overhead cost？
B: Overhead costs are the indirect costs to be shared by a product.
A：管理費用是什么意思？
B：管理費用是指要分攤到產(chǎn)品中的營運費用/經(jīng)常性開支。
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話，就可以稱作股票上市公司了？
B：對。
3.Realty 房地產(chǎn)
A: It seems that the realty can make big money.
B: It makes big profit and also has great risks.
A：看起來房地產(chǎn)好像利潤很大。
B：是的，利潤很大可是風險也大。
4.Share holder 股東
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：我們公司的股東都是誰??？
B：所有擁有我們股票的人，就算他只有一股，他也是股東。
5.Variable costs 可變成本
A: What are the variable costs?
B: Those that vary from time to time, like the consumables, material costs, etc.
A：什么是可變成本？
B：那些隨時間改變的成本，比如易耗品及材料成本等等。
1.Overhead cost 管理費用
A: What are the overhead cost？
B: Overhead costs are the indirect costs to be shared by a product.
A：管理費用是什么意思？
B：管理費用是指要分攤到產(chǎn)品中的營運費用/經(jīng)常性開支。
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話，就可以稱作股票上市公司了？
B：對。
3.Realty 房地產(chǎn)
A: It seems that the realty can make big money.
B: It makes big profit and also has great risks.
A：看起來房地產(chǎn)好像利潤很大。
B：是的，利潤很大可是風險也大。
4.Share holder 股東
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：我們公司的股東都是誰??？
B：所有擁有我們股票的人，就算他只有一股，他也是股東。
5.Variable costs 可變成本
A: What are the variable costs?
B: Those that vary from time to time, like the consumables, material costs, etc.
A：什么是可變成本？
B：那些隨時間改變的成本，比如易耗品及材料成本等等。