新用戶(hù)掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
產(chǎn)品成本預(yù)算(budget for the production)
Grace：We're going to have a problem meeting the budget for the production of our new sound board.
葛蕾絲：我們撥給新聲卡產(chǎn)品的預(yù)算會(huì)有問(wèn)題。
Lester：How much of a problem?
萊司特：?jiǎn)栴}有多嚴(yán)重？
Grace：Well, it seems that we underestimated the costs. According to the factory, it will cost about eight percent more than initially projected.
葛蕾絲：看樣子我們似乎低估了成本。根據(jù)制造廠商的說(shuō)法，成本會(huì)比原先計(jì)劃的還高出百分之八。
Lester：Let me see . . .Looking at this, if my calculations are correct, we are about three thousand dollars over budget?
萊司特：我看看……看這狀況，假如我算得沒(méi)錯(cuò)，我們大約比預(yù)算多出了三千美金。
Grace：That's right. It's going to cost about three thousand more to complete the first order.
葛蕾絲：是的。大約要多花三千元來(lái)完成第一批訂單。
Lester：I see...
萊司特：我明白了……
Grace：But if sales go as well as they should, that's still well within our profit margin. Proceeds from sales of the first order will easily cover the cost of the second order.
葛蕾絲：不過(guò)假如銷(xiāo)售狀況有應(yīng)有的表現(xiàn)，那就仍在我們的獲利范圍之內(nèi)。第一批定單的營(yíng)收將會(huì)很容易就抵過(guò)第二批定單的成本。
Lester：In other words, you only need a budget increase for the first order.
萊司特：換句話說(shuō)，你只需要增加第一批定單的預(yù)算。
Grace：Exactly. After that, the product should finance itself.
葛蕾絲：完全正確。之后，產(chǎn)品本身就可以獲利，不需要再增加預(yù)算。
Lester：OK. Well, you know, all major budget decisions must be approved by our CEO and the financial officer.
萊司特：好的，你知道，所有主要的預(yù)算決策需要總裁及財(cái)政主管的批準(zhǔn)。
Grace：Yes, I know. But I thought that if I could get your support first, it might make getting approval easier.
葛蕾絲：是的，我知道。只是我覺(jué)得如果我能先取得你的支持可能會(huì)比較容易得到批準(zhǔn)。
Lester：Well, you've got my support on this. I'll see what I can do to get the top brass to agree.
萊司特：嗯，你已經(jīng)得到我的支持了。我會(huì)看看有什么方法可以讓高層主管同意。
責(zé)任編輯：zoe
下一篇：Inventories(存貨)
相關(guān)資訊
實(shí)務(wù)學(xué)習(xí)指南
距6月報(bào)稅結(jié)束還有天
新用戶(hù)掃碼下載
京公網(wǎng)安備 11010802044457號(hào)