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(jià)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(huì)計(jì)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(jì)
[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(cuò)誤
[00:13.77]understate v.
[00:14.62]少報(bào)
[00:15.46]inflate v.
[00:16.30]抬高
[00:17.14]precisely adv.
[00:17.92]準(zhǔn)確地
[00:18.70]familiar adj.
[00:19.36]對(duì)....熟悉的
[00:20.01]mechanic n.
[00:20.70]機(jī)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(bào)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(duì)那些賬目報(bào)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(bào)表中那個(gè)錯(cuò)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(cái)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?huì)計(jì)辦公室剛來過電話。
[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(jì)顯示，你廠去年的年終報(bào)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(huì)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(shí)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(gè)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(dāng)廠長前很久。
[01:29.91]We're certainly not going to hold you responsible.
[01:31.56]我們當(dāng)然不會(huì)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(cái)會(huì)人員正在測(cè)算這一失誤對(duì)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(jì)的40萬美元使得我們的銷售成本少計(jì)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(dāng)比上報(bào)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(duì)。財(cái)務(wù)部估計(jì)，我們?cè)谀且粫r(shí)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(duì)稅收制度的動(dòng)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(dāng)然可以，我們也會(huì)這么做的。我們將對(duì)國內(nèi)稅務(wù)局作出詳細(xì)解釋，然后請(qǐng)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(huì)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(jì)-你看看吧，我們的會(huì)計(jì)師們對(duì)此不會(huì)有一點(diǎn)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。或許，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!
