商務禮節美語第173期:支出賬目(上)
Expense Accounts
支出賬目
公司開會討論支出賬目，經理Tim和會計部主任John告訴大家要緊縮開支，首先從員工可報銷的賬目下手。
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.
支出賬目，Expense accounts，是指員工可以因公報銷的賬目。會計部主任John說，現在經濟不景氣，公司成本價格上升，定單減少，因此大家要勒緊褲腰帶，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說，for starters, 首先，要把個人支出賬目限制在三百塊以內。Shannon認爲，限制太嚴了，cut it pretty close. 她舉例說，去紐約出差，300塊一眨眼就花光了。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說，三百塊限額不包括請客戶吃飯，也不包括旅館住宿和機票。這三百塊的用途是打車和自己吃飯。
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.
要減少額外開支，cut back on some of the "extras." Extras是指額外的東西。比如說按摩massage. 按摩這類不必要的開支一定要被砍掉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承認，報銷按摩的人就是他，但他覺得這是自己應得的。I deserved it. 因爲他在柏林參加了整整三天的博覽會後，又直接飛到祕魯去見公司的供應商。I was doggone tired! 累死了。
