BEC商務(wù)英語活學(xué)活用：Profit & Loss

　?、?核心學(xué)習(xí)：Profit & Loss 贏利和虧損

　　Steve: Good morning Mike. How was your weekend?

　　史蒂夫：早上好，邁克。周末過的如何?

　　Mike: I had a relaxing weekend. How about you?

　　邁克：很放松，你呢?

　　Steve: I studied all weekend for a business exam. What do you think the most vital thing for any company is?

　　史蒂夫：我用整個(gè)周末來學(xué)習(xí)，以應(yīng)付商業(yè)考試。你認(rèn)為對一個(gè)公司來說什么是最重要的事情?

　　Mike: That's easy - a good coffee machine and mufti Fridays.

　　邁克：太容易了——是好的咖啡機(jī)和星期五便裝日!

　　Steve: I cannot believe how wrong you are there my friend. The most important thing isprofit. Without profit, the company will eventually close.

　　史蒂夫：我真不敢相信，你簡直大錯(cuò)特錯(cuò)了。最重要的事應(yīng)該是公司的利潤。沒有利潤，公司遲早要關(guān)門的。

　　Mike: I knew that - I just said the mufti Friday and coffee machine for a hoot.

　　邁克：這我知道。我剛才說咖啡機(jī)和便裝日只是說著玩兒的。

　　Steve: Business is serious Mike, not to be fooled with.

　　史蒂夫：商業(yè)上的事是認(rèn)真的，邁克，可兒戲不得。

　　Mike: Wow - you make it sound like a matter of life and death.

　　邁克：哇塞—你怎么說的跟生死攸關(guān)似的?

　　Steve: No Mike - it's much more important than that!

　　史蒂夫：不，邁克，它比生死攸關(guān)還重要呢!

　?、?單詞簡析

　　1) Vital: very important

　　非常重要

　　ex:A cup of strong coffee is vital for me in the morning.

　　早晨喝一杯濃咖啡對我非常重要。

　　2)Mufti: a day in the office when you can wear casual clothes

　　便裝日，可在辦公室穿便裝的那一天

　　ex:The night before a mufti day I choose what clothes I will wear so that I am not late in the morning.

　　在便裝日前一天的晚上我會(huì)選擇明天該穿什么，這樣早上就不會(huì)遲到了。

　　3)Hoot: laugh, something funny

　　好笑，滑稽的事。

　　ex:I saw a comedian at a club last night - she was a real hoot!

　　昨晚我在一家俱樂部看到一個(gè)喜劇演員，她非常滑稽。

　　4)Accountant: a person who keeps records of all company income and expenses

　　會(huì)計(jì)：記錄公司收入和支出情況的人

　　ex:Accountants have a reputation for being dull and serious.

　　會(huì)計(jì)被人認(rèn)為是木訥和認(rèn)真的。

　　5)Auditor: a person who carefully checks what accountants have done

　　審計(jì)員：認(rèn)真審核會(huì)計(jì)工作的人

　　ex:Accountants and auditors cannot be friends - they have to be fully independent.

　　會(huì)計(jì)和審計(jì)員不能是朋友。他們必須完全獨(dú)立。

　　Ⅲ.課文篇

　　Accountants and auditors look at many different types of numbers to record the success or failure of a company but the two most important things are whether the company makes a profit or loss.

　　會(huì)計(jì)和審計(jì)員要看很多不同種類的數(shù)字以記錄公司的成敗，但其中最重要的兩項(xiàng)就是公司是在贏利還是在虧損。

　　There are two main types of profit: Gross profit and net profit.

　　贏利又分主要兩種：總利潤和純利潤。

　　Gross profit is a simple calculation of income minus the cost of the goods of services sold.

　　總利潤的計(jì)算很簡單，是指用總收入減去售出商品及服務(wù)的成本。

　　Net profit is income (also called revenue) less all of the company expenses. Net profit is the most important figure for working out if a company is healthy or not.

　　純利潤是用收入(也叫收益)減去所有公司支出。純利潤是衡量公司健康運(yùn)做與否的一個(gè)最重要的數(shù)據(jù)。

　　The opposite of a profit is a loss. If a company spends more than it makes, you can say that it has made a loss.

　　與利潤相對的是虧損。如果公司花的比掙得多，你可以說它虧損。

　　Before investing in a company or buying share in a company listed on a stock exchange, it is vital that you find out about the company's operations. Take care to look at the gross and net profit figures for at least the last three years. A net profit margin of at least 10 percent is considered good.

　　在對一個(gè)公司進(jìn)行投資或購買某個(gè)上市公司的股票之前，了解清楚這個(gè)公司的運(yùn)作情況是非常重要的。要留心至少最近10年此公司總利潤和純利潤的情況。純利潤率值至少在10%，才被認(rèn)為是好的。

　?、?對話篇

　　Beth: Sally, do you have some batteries that I can borrow?

　　貝絲：薩利，我想借塊電池，你那兒有么?

　　Sally: Sure, why do you need them?

　　薩利：沒問題，你為什么要電池呀?

　　Beth: I need my calculator to work out the profit from last month.

　　貝絲：我要用計(jì)算器算從上月起的公司利潤。

　　Sally: It is very important that you don't make mistakes when you are calculating those numbers so, take my calculator.

　　薩利：你在算這些數(shù)的時(shí)候，千萬別出錯(cuò)誤，這非常重要，就用我的吧。

　　Beth: Thanks Sally. The senior managers need the results from last month straight away, so I can't stop to talk.

　　貝絲：謝了，薩利，高級主管馬上就要上個(gè)月的結(jié)果，所以我不能跟你說話了。

　　Sally: See you later Beth.

　　薩利：一會(huì)兒見，貝絲。

　　Beth: I will bring your calculator back as soon as I have finished with it.

　　貝絲：我一算完就把計(jì)算器還你。

　　Sally: No problem, just make sure the profits are right!

　　薩利：沒問題。只要保證利潤核算正確就好。

　　Beth: Don't worry so much - worrying is my job!

　　貝絲：別太擔(dān)心了，擔(dān)心的應(yīng)該是我。