金融英语口语大全第19期-Costly.docx

金融英语口语大全第19期:Costlycostly adj.代价高的Edinburgh n.爱丁堡(英国城市名)request v. n.要求controller n.(美)总会计师inventory n.存货盘存overstate v.夸张，多计whew int.哎呀！唷！（表示惊愕）alert v.使戒备error n.错误understate v.少报inflate v.抬高precisely adv.精确地familiar adj.对....熟识的mechanic n.机制amend v.修正legitimate adj.合法的Phrases Expressions短语汇point to说明,指示turn over上交Internal Revenue(美)国内税务局tax return纳税申报单tax liability纳税义务turn to advantage使转化为有利J:Bill, I am glad to hear from you! I”ve been at it day and night... looking over the records.J：比尔，我很快乐得到你的消息！我这些天都忙着核对那些账目报表，But I can”t find anything that points to a mistake in our year-end report.但我还是没有找到年终报表中那个错误出在什么地方。

我已按你的指示，I turned over all our books to the accounting department as you requested. Have you heard anything?将我们全部的帐本交给了财务部你那边听到了什么没有？E:Yes, Henry. A call just came in from the controller”s office.E：是啊，享利总会计办公室刚来过The audit revealed the plant”s inventory was overstated by $400 000 at the close of last year.审计显示，你厂去年的年终报表上库存多记了40万美元J:$400 000? How could I have missed that? And a mistake like this coming so soon after being named plant manager.J：40万？我怎么会没发觉呢？刚被任命厂长，就消失这样重大的失误！I don”t know what to say, Bill. I”m really sorry about this.我真没什么好说，实在太愧疚了！E:The mistake was made at the close of last year, Henry.E：这个失误是去年年底消失的，享利。

Whatever the problem was, it happened long before you became plant manager.不管是什么问题，这发生在你当厂长前很久We”re certainly not going to hold you responsible.我们固然不会让你来担当这一责任的J:Whew! That makes me feel a lot better. I”m glad you alerted me when you did, Bill, What happens now?J：唷！你的话让我宽心不少比尔，我很快乐你一有警觉，就立刻告知了我现在又有什么事呢？E:Well, for one thing, the accountants are looking into how the error affected the taxes we paid last year.E：嗯，只有一件事财会人员正在测算这一失误对我们去年上缴的税款有多大的影响The overstatement of $400 000 in inventory caused us to understate our cost of sales by the same amount.库存多计的40万美元使得我们的销售本钱少计了40万。

And this naturally inflated our profit figure.很明显，这就抬高了我们的利润额J:In other words, our net income was $400 000 less than we reported to Internal Revenue.J：也就是说，我们的净收入就当比上报给国内税务局的数字少40万元E:Precisely. And the accountants estimate we paid $200 000 too much in taxes for the period.E：很对财务部估量，我们在那一时期多了20万美元的税款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?J：比尔，我对税收制度的动作过程不太清晰，不过，我们是否可以填写一份修正税单，把那行笔钱追回来呢？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.E：固然可以，我们也会这么做的。

我们将对国内税务局作出具体解释，然后请他们把这20万美元抵免今年的税款If they agree, it”ll improve our profit picture for the current year.假如他们同意，这就可以改善本年度的利润状况J:It”s a legitimate claim. They”ll approve it, don”t you think?J：这是合法的要求他们会同意的，你说呢？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.E：应当这样他们或许要求有一完整审计-你看看吧，我们的会计师们对此不会有一点兴趣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.但是，我确信，我们能把这件事搞清晰的。

或许，享利，我们能把这一失误转变成有利条件呢J:And I may be able to start getting some sleep again!J：我也最终可以安心地睡觉了！。