Expense Accounts
支出账目
公司开会讨论支出账目，经理Tim和会计部主任John告诉大家要紧缩开支，首先从员工可报销的账目下手。
Tim (manager): Ok, now for the last item on our agenda: expense accounts. Let me turn the meeting over to our chief accountant, John Summers. John?
John: Thank you, Tim. As you all know, the current economic climate is, to put it mildly, difficult. Our company is being affected by higher prices and a downturn in orders.
Tim: Basically, we are going to have to tighten our belts.
支出账目，Expense accounts，是指员工可以因公报销的账目。会计部主任John说，现在经济不景气，公司成本价格上升，定单减少，因此大家要勒紧裤腰带，tighten our belts.
John: And one of the first ways we can save money is by clarifying what you can and cannot claim as "company expenses." For starters, we will henceforth limit each person's personal expense account to $300.
Shannon: That's cutting it pretty close, no? I mean, when I have to go to New York on a business trip, 300 bucks blows by pretty fast.
John说，for starters, 首先，要把个人支出账目限制在三百块以内。Shannon认为，限制太严了，cut it pretty close. 她举例说，去纽约出差，300块一眨眼就花光了。300 bucks blows by pretty fast.
John: Yes, we understand. But your $300 isn't for "special expenses" such as taking a client to dinner. And, of course, the company still pays for your hotel accommodation and all airfares.
Mike: But transport while traveling such as taxis, etc., that comes out of the $300?
Tim: Yes, it would. So would food for yourself and any other small purchases.
John说，三百块限额不包括请客户吃饭，也不包括旅馆住宿和机票。这三百块的用途是打车和自己吃饭。
John: It does, however, mean that you'll have to cut back on some of the "extras."
Shannon: Like what?
John: Well, I don't want to single people out, but here's a good example: someone claimed $120 for a massage. That's the kind of stuff that will be axed.
要减少额外开支，cut back on some of the "extras." Extras是指额外的东西。比如说按摩massage. 按摩这类不必要的开支一定要被砍掉will be axed。
Mike: Let me speak up here. I'm the one that claimed the massage, but I think I deserved it. I was at the Berlin trade fair for three days before flying directly to Peru to visit our supplier. I was doggone tired!
Mike承认，报销按摩的人就是他，但他觉得这是自己应得的。I deserved it. 因为他在柏林参加了整整三天的博览会后，又直接飞到秘鲁去见公司的供应商。I was doggone tired! 累死了。 |