評論
打印
New Words
新單詞
costly adj.
代價高的
Edinburgh n.
愛丁堡(英國城市名)
request v. n.
要求
controller n.
(美)總會計師
inventory n.
存貨盤存
overstate v.
夸大，多計
whew int.
哎呀！唷！（表示驚愕）
alert v.
使警戒
error n.
錯誤
understate v.
少報
inflate v.
抬高
precisely adv.
準(zhǔn)確地
familiar adj.
對....熟悉的
mechanic n.
機(jī)制
amend v.
修正
legitimate adj.
合法的
Phrases & Expressions
短語匯
point to
表明,指示
turn over
上交
Internal Revenue
(美)國內(nèi)稅務(wù)局
tax return
納稅申報單
tax liability
納稅義務(wù)
turn to advantage
使轉(zhuǎn)化為有利
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，
But I can't find anything that points to a mistake in our year-end report.
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，
I turned over all our books to the accounting department as you requested. Have you heard anything?
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？
E:Yes, Henry. A call just came in from the controller's office.
E：是啊，享利。總會計辦公室剛來過電話。
The audit revealed the plant's inventory was overstated by $400 000 at the close of last year.
審計顯示，你廠去年的年終報表上庫存多記了40萬美元。
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！
I don't know what to say, Bill. I'm really sorry about this.
我真沒什么好說，實在太抱歉了！
E:The mistake was made at the close of last year, Henry.
E：這個失誤是去年年底出現(xiàn)的，享利。
Whatever the problem was, it happened long before you became plant manager.
不管是什么問題，這發(fā)生在你當(dāng)廠長前很久。
We're certainly not going to hold you responsible.
我們當(dāng)然不會讓你來承擔(dān)這一責(zé)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。現(xiàn)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。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。
The overstatement of $400 000 in inventory caused us to understate our cost of sales by the same amount.
庫存多計的40萬美元使得我們的銷售成本少計了40萬。
And this naturally inflated our profit figure.
很顯然，這就抬高了我們的利潤額。
J:In other words, our net income was $400 000 less than we reported to Internal Revenue.
J：也就是說，我們的凈收入就當(dāng)比上報給國內(nèi)稅務(wù)局的數(shù)字少40萬元。
E:Precisely. And the accountants estimate we paid $200 000 too much in taxes for the period.
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。
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？
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：當(dāng)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(xì)解釋，然后請他們把這20萬美元抵免今年的稅款。
If they agree, it'll improve our profit picture for the current year.
如果他們同意，這就可以改善本年度的利潤狀況。
J:It's a legitimate claim. They'll approve it, don't you think?
J：這是合法的要求。他們會同意的，你說呢？
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：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(diǎn)興趣。
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。
J:And I may be able to start getting some sleep again!
J：我也終于可以安心地睡覺了！
