金融英語口語 10.A Costly

[00:00.91]新單詞 [00:01.83]costly adj. [00:02.42]代價高的 [00:03.00]Edinburgh n. [00:03.59]愛丁堡(英國城市名) [00:04.18]request v. n. [00:04.92]要求 [00:05.67]controller n. [00:06.44](美)總會計師 [00:07.21]inventory n. [00:07.98]存貨盤存 [00:08.75]overstate v. [00:09.55]夸大，多計 [00:10.34]whew int. [00:10.89]哎呀!唷!(表示驚愕) [00:11.44]alert v. [00:12.11]使警戒 [00:12.77]error n. [00:13.27]錯誤 [00:13.77]understate v. [00:14.62]少報 [00:15.46]inflate v. [00:16.30]抬高 [00:17.14]precisely adv. [00:17.92]準確地 [00:18.70]familiar adj. [00:19.36]對....熟悉的 [00:20.01]mechanic n. [00:20.70]機制 [00:21.39]amend v. [00:22.18]修正 [00:22.96]legitimate adj. [00:23.60]合法的 [00:24.24]Phrases & Expressions [00:25.23]短語匯 [00:26.23]point to [00:26.95]表明,指示 [00:27.66]turn over [00:28.32]上交 [00:28.97]Internal Revenue [00:30.07](美)國內(nèi)稅務(wù)局 [00:31.16]tax return [00:32.07]納稅申報單 [00:32.97]tax liability [00:34.01]納稅義務(wù) [00:35.06]turn to advantage [00:36.19]使轉(zhuǎn)化為有利 [00:37.33]J:Bill, I am glad to hear from you! I've been at it day and night... looking over the records. [00:40.28]J：比爾，我很高興得到你的消息!我這些天都忙著核對那些賬目報表， [00:43.23]But I can't find anything that points to a mistake in our year-end report. [00:45.84]但我還是沒有找到年終報表中那個錯誤出在什么地方。我已按你的指示， [00:48.46]I turned over all our books to the accounting department as you requested. Have you heard anything? [00:51.71]將我們所有的帳本交給了財務(wù)部。你那邊聽到了什么沒有? [00:54.96]E:Yes, Henry. A call just came in from the controller's office. [00:57.04]E：是啊，享利?？倳嬣k公室剛來過電話。 [00:59.12]The audit revealed the plant's inventory was overstated by $400 000 at the close of last year. [01:03.44]審計顯示，你廠去年的年終報表上庫存多記了40萬美元。 [01:07.76]J:$400 000? How could I have missed that? And a mistake like this coming so soon after being named plant manager. [01:12.45]J：40萬?我怎么會沒發(fā)現(xiàn)呢?剛被任命廠長，就出現(xiàn)這樣重大的失誤! [01:17.14]I don't know what to say, Bill. I'm really sorry about this. [01:19.39]我真沒什么好說，實在太抱歉了! [01:21.63]E:The mistake was made at the close of last year, Henry. [01:23.33]E：這個失誤是去年年底出現(xiàn)的，享利。 [01:25.03]Whatever the problem was, it happened long before you became plant manager. [01:27.47]不管是什么問題，這發(fā)生在你當廠長前很久。 [01:29.91]We're certainly not going to hold you responsible. [01:31.56]我們當然不會讓你來承擔(dān)這一責(zé)任的。 [01:33.20]J:Whew! That makes me feel a lot better. I'm glad you alerted me when you did, Bill, What happens now? [01:36.84]J：唷!你的話讓我寬心不少。比爾，我很高興你一有警覺，就馬上告訴了我?，F(xiàn)在又有什么事呢? [01:40.47]E:Well, for one thing, the accountants are looking into how the error affected the taxes we paid last year. [01:44.15]E：嗯，只有一件事。財會人員正在測算這一失誤對我們?nèi)ツ晟侠U的稅款有多大的影響。 [01:47.83]The overstatement of $400 000 in inventory caused us to understate our cost of sales by the same amount. [01:52.29]庫存多計的40萬美元使得我們的銷售成本少計了40萬。 [01:56.74]And this naturally inflated our profit figure. [01:58.44]很顯然，這就抬高了我們的利潤額。 [02:00.14]J:In other words, our net income was $400 000 less than we reported to Internal Revenue. [02:04.30]J：也就是說，我們的凈收入就當比上報給國內(nèi)稅務(wù)局的數(shù)字少40萬元。 [02:08.47]E:Precisely. And the accountants estimate we paid $200 000 too much in taxes for the period. [02:12.95]E：很對。財務(wù)部估計，我們在那一時期多了20萬美元的稅款。 [02:17.43]J:I'm not that familiar with the mechanics of the tax system, Bill, but can't we file an amended tax return to get the money back? [02:21.92]J：比爾，我對稅收制度的動作過程不太清楚，不過，我們是否可以填寫一份修正稅單，把那行筆錢追回來呢? [02:26.42]E:We sure can, and will. We'll explain the situation to Internal Revenue and ask them to credit the $200 000 to this year's tax liability. [02:32.06]E：當然可以，我們也會這么做的。我們將對國內(nèi)稅務(wù)局作出詳細解釋，然后請他們把這20萬美元抵免今年的稅款。 [02:37.70]If they agree, it'll improve our profit picture for the current year. [02:40.09]如果他們同意，這就可以改善本年度的利潤狀況。 [02:42.48]J:It's a legitimate claim. They'll approve it, don't you think? [02:44.52]J：這是合法的要求。他們會同意的，你說呢? [02:46.56]E:They should. They may order a complete audit - and you can be sure our accountants won't like that part of it one bit. [02:50.37]E：應(yīng)該這樣。他們或許要求有一完整審計-你看看吧，我們的會計師們對此不會有一點興趣。 [02:54.18]But, yes, I'm confident we can prove our case. Who knows, Henry, we may still be able to turn this mistake to our advantage. [02:59.20]但是，我確信，我們能把這件事搞清楚的?；蛟S，享利，我們能把這一失誤轉(zhuǎn)變成有利條件呢。 [03:04.22]J:And I may be able to start getting some sleep again! [03:06.34]J：我也終于可以安心地睡覺了!

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