In this conversation, Oscar Davidson, the owner of a chain of retail clothing stores, is talking to Kathleen Harbrough, his financial manager, about a big deal one of his competitors has just concluded.

　　Kathleen: Have you heard the news, Oscar? The InFashion merger with Artingdales has just been approved.
　　Oscar: Yeah, I heard. They’ve just leap-frogged ahead of us by a good margin. Our 265 shops nationwide pales in comparison to their 710. On top of that,they now have a top manufacturer as part of their operation.

　　Kathleen: For sure. Most analysts think that Debusy Manufacturing was the crown jewel of Artingdales.
　　Oscar: This really gives InFashion a huge competitive advantage over us. Do you have any news on potential acquisitions we might go after?

　　Kathleen: Actually, I do. You may be a little surprised at this one. I’ve been checking up on Clarisa Exclusives.
　　Oscar: Clarisa! They’ve never shown any interest whatsoever in a merger, and they would probably never agree to an acquisition.

　　Kathleen: I know, but the time might be right for a takeover.It’s not a well-known fact, but their finances are in poor shape. Actually, they could turn out to be a Sleeping Beauty. I think their assets are highly undervalued in the industry.
　　Oscar: Wow, that would surely put us back in the thick of things. OK, Kathleen, give me a report on the finances involved as soon as you can. Let’s go after them!

　　參考譯文：
　　在以下這段對話中，Oscar Davidson是一家服裝零售連鎖店的老板，而Kathleen Harbrough是他的財務主管。他倆正談論一個競爭對手剛完成的一筆大買賣。

　　Kathleen: 嘿，Oscar, 你聽說了嗎？InFashion和Artingdales已經成功合并了。
　　Oscar: 我聽說啦。他們已經大步向前，把我們遠遠甩在后面了。你看，全國范圍內，我們只有265家店，而他們卻有710家。另外，現在還有一個頂尖的制造商加入了他們的行列

　　Kathleen: 的確如此。大多數分析家都認為Debusy制造公司是Arlingdales最具實力的拳頭部門。
　　Oscar: 這無疑給Infashion增加了不少競爭砝碼，而我們已處于劣勢了。對了，對于我們下一步的收購計劃你有什么目標嗎？

　　Kathleen: 當然。或許你會有些意外，但我現在確實在關注Clarisa專賣店。
　　Oscar: Clarisa！他們對合并可從來沒有過什么興趣，我想他們更不會同意被收購。

　　Kathleen：我知道，但此一時，彼一時，現在也許正是收購的最佳時機。他們的財務狀況可以說是一團糟，但這個事實卻鮮為人知。可以說Clarisa現在還是一個“睡美人”。據我所知，他們的資產被業界大大低估了。
　　Oscar ：好啊，那肯定會使我們脫離困境的。這樣吧Kathleen，你盡快給我一份涉及相關財務狀況的報告，是 我們大顯身手的時候了！