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BEC商务英语活学活用:Profit & Loss

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  Ⅰ.核心学习:Profit & Loss 赢利和亏损

  Steve: Good morning Mike. How was your weekend?

  史蒂夫:早上好,迈克。周末过的如何?

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

  迈克: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:我用整个周末来学习,以应付商业考试。你认为对一个公司来说什么是最重要的事情?

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

  迈克:太容易了——是好的咖啡机和星期五便装日!

  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,你简直大错特错了。最重要的事应该是公司的利润。没有利润,公司迟早要关门的。

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

  迈克:这我知道。我刚才说咖啡机和便装日只是说着玩儿的。

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

  史蒂夫:商业上的事是认真的,迈克,可儿戏不得。

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

  迈克:哇塞—你怎么说的跟生死攸关似的?

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

  史蒂夫:不,迈克,它比生死攸关还重要呢!

  Ⅱ.单词简析

  1) Vital: very important

  非常重要

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

  早晨喝一杯浓咖啡对我非常重要。

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

  便装日,可在办公室穿便装的那一天

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

  在便装日前一天的晚上我会选择明天该穿什么,这样早上就不会迟到了。

  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!

  昨晚我在一家俱乐部看到一个喜剧演员,她非常滑稽。

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

  会计:记录公司收入和支出情况的人

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

  会计被人认为是木讷和认真的。

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

  审计员:认真审核会计工作的人

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

  会计和审计员不能是朋友。他们必须完全独立。

  Ⅲ.课文篇

  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.

  会计和审计员要看很多不同种类的数字以记录公司的成败,但其中最重要的两项就是公司是在赢利还是在亏损。

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

  赢利又分主要两种:总利润和纯利润。

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

  总利润的计算很简单,是指用总收入减去售出商品及服务的成本。

  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.

  纯利润是用收入(也叫收益)减去所有公司支出。纯利润是衡量公司健康运做与否的一个最重要的数据。

  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.

  与利润相对的是亏损。如果公司花的比挣得多,你可以说它亏损。

  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.

  在对一个公司进行投资或购买某个上市公司的股票之前,了解清楚这个公司的运作情况是非常重要的。要留心至少最近10年此公司总利润和纯利润的情况。纯利润率值至少在10%,才被认为是好的。

  Ⅳ.对话篇

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

  贝丝:萨利,我想借块电池,你那儿有么?

  Sally: Sure, why do you need them?

  萨利:没问题,你为什么要电池呀?

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

  贝丝:我要用计算器算从上月起的公司利润。

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

  萨利:你在算这些数的时候,千万别出错误,这非常重要,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.

  贝丝:谢了,萨利,高级主管马上就要上个月的结果,所以我不能跟你说话了。

  Sally: See you later Beth.

  萨利:一会儿见,贝丝。

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

  贝丝:我一算完就把计算器还你。

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

  萨利:没问题。只要保证利润核算正确就好。

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

  贝丝:别太担心了,担心的应该是我。


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