商務口語第92講:財務會計(3)
head 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:管理費用是什麼意思?
B:管理費用是指要分攤到產品中的營運費用/經常性開支。
A: So if the stocks are traded on the stock market, the company is a public company?
B: Exactly.
A:那麼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。
ty 房地產
A: It seems that the realty can make big money.
B: It makes big profit and also has great risks.
A:看起來房地產好像利潤很大。
B:是的,利潤很大可是風險也大。
e 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啊?
B:所有擁有我們股票的人,就算他只有一股,他也是股東。
able 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:什麼是可變成本?
B:那些隨時間改變的成本,比如易耗品及材料成本等等。