商務(wù)英語中級口語練習(xí)2020
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BEC中級口語練習(xí)：Profit & Loss
Ⅰ.核心學(xué)習(xí)：Profit & Loss 贏利和虧損
Steve: Good morning Mike. How was your weekend?
史蒂夫：早上好，邁克。周末過的如何?
Mike: I had a relaxing weekend. How about you?
邁克：很放松，你呢?
Steve: I studied all weekend for a business exam. What do you think the most vital thing for any company is?
史蒂夫：我用整個周末來學(xué)習(xí)，以應(yīng)付商業(yè)考試。你認(rèn)為對一個公司來說什么是最重要的事情?
Mike: That's easy - a good coffee machine and mufti Fridays.
邁克：太容易了——是好的咖啡機和星期五便裝日!
Steve: I cannot believe how wrong you are there my friend. The most important thing is profit. Without profit, the company will eventually close.
史蒂夫：我真不敢相信，你簡直大錯特錯了。最重要的事應(yīng)該是公司的利潤。沒有利潤，公司遲早要關(guān)門的。
Mike: I knew that - I just said the mufti Friday and coffee machine for a hoot.
邁克：這我知道。我剛才說咖啡機和便裝日只是說著玩兒的。
Steve: Business is serious Mike, not to be fooled with.
史蒂夫：商業(yè)上的事是認(rèn)真的，邁克，可兒戲不得。
Mike: Wow - you make it sound like a matter of life and death.
邁克：哇塞—你怎么說的跟生死攸關(guān)似的?
Steve: No Mike - it's much more important than that!
史蒂夫：不，邁克，它比生死攸關(guān)還重要呢!
Ⅱ.單詞簡析
1) Vital: very important
非常重要
ex:A cup of strong coffee is vital for me in the morning.
早晨喝一杯濃咖啡對我非常重要。
2)Mufti: a day in the office when you can wear casual clothes
便裝日，可在辦公室穿便裝的那一天
ex:The night before a mufti day I choose what clothes I will wear so that I am not late in the morning.
在便裝日前一天的晚上我會選擇明天該穿什么，這樣早上就不會遲到了。
3)Hoot: laugh, something funny
好笑，滑稽的事。
ex:I saw a comedian at a club last night - she was a real hoot!
昨晚我在一家俱樂部看到一個喜劇演員，她非?；?。
4)Accountant: a person who keeps records of all company income and expenses
會計：記錄公司收入和支出情況的人
ex:Accountants have a reputation for being dull and serious.
會計被人認(rèn)為是木訥和認(rèn)真的。
5)Auditor: a person who carefully checks what accountants have done
審計員：認(rèn)真審核會計工作的人
ex:Accountants and auditors cannot be friends - they have to be fully independent.
會計和審計員不能是朋友。他們必須完全獨立。
Ⅲ.課文篇
Accountants and auditors look at many different types of numbers to record the success or failure of a company but the two most important things are whether the company makes a profit or loss.
會計和審計員要看很多不同種類的數(shù)字以記錄公司的成敗，但其中最重要的兩項就是公司是在贏利還是在虧損。
There are two main types of profit: Gross profit and net profit.
贏利又分主要兩種：總利潤和純利潤。
Gross profit is a simple calculation of income minus the cost of the goods of services sold.
總利潤的計算很簡單，是指用總收入減去售出商品及服務(wù)的成本。
Net profit is income (also called revenue) less all of the company expenses. Net profit is the most important figure for working out if a company is healthy or not.
純利潤是用收入(也叫收益)減去所有公司支出。純利潤是衡量公司健康運做與否的一個最重要的數(shù)據(jù)。
The opposite of a profit is a loss. If a company spends more than it makes, you can say that it has made a loss.
與利潤相對的是虧損。如果公司花的比掙得多，你可以說它虧損。
Before investing in a company or buying share in a company listed on a stock exchange, it is vital that you find out about the company's operations. Take care to look at the gross and net profit figures for at least the last three years. A net profit margin of at least 10 percent is considered good.
在對一個公司進行投資或購買某個上市公司的股票之前，了解清楚這個公司的運作情況是非常重要的。要留心至少最近10年此公司總利潤和純利潤的情況。純利潤率值至少在10%，才被認(rèn)為是好的。
對話篇
Beth: Sally, do you have some batteries that I can borrow?
貝絲：薩利，我想借塊電池，你那兒有么?
Sally: Sure, why do you need them?
薩利：沒問題，你為什么要電池呀?
Beth: I need my calculator to work out the profit from last month.
貝絲：我要用計算器算從上月起的公司利潤。
Sally: It is very important that you don't make mistakes when you are calculating those numbers so, take my calculator.
薩利：你在算這些數(shù)的時候，千萬別出錯誤，這非常重要，就用我的吧。
Beth: Thanks Sally. The senior managers need the results from last month straight away, so I can't stop to talk.
貝絲：謝了，薩利，高級主管馬上就要上個月的結(jié)果，所以我不能跟你說話了。
Sally: See you later Beth.
薩利：一會兒見，貝絲。
Beth: I will bring your calculator back as soon as I have finished with it.
貝絲：我一算完就把計算器還你。
Sally: No problem, just make sure the profits are right!
薩利：沒問題。只要保證利潤核算正確就好。
Beth: Don't worry so much - worrying is my job!
貝絲：別太擔(dān)心了，擔(dān)心的應(yīng)該是我。
BEC中級口語練習(xí)：Mistakes
Ⅰ.核心學(xué)習(xí)：Mistakes 犯錯
Steve: Hi Mike. You're in the office bright and early today.
史蒂夫：嗨邁克，你今天來公司太早了。
Mike: I know. I was so strung-out last night that I could not sleep.
邁克：我知道。昨天晚上我太緊張了睡不著覺。
Steve: That's tragic buddy. What is making you feel so nervous?
史蒂夫：那太不幸了朋友。什么事讓你那么緊張?
Mike: I am too ashamed to tell anyone. Just leave me alone.
邁克：太難以啟齒了，別問我了
Steve: Mike, we have helped each other out of many jams. Please let me help you this time.
史蒂夫：邁克，我們曾經(jīng)互相幫助解決了很多困難。這次讓我來幫你吧。
Mike. Well, OK. Yesterday I deleted some important files that the boss really needs and I don't know what to do!
邁克：好吧。昨天我把老板需要的一些重要文件刪掉了，我不知道怎么辦才好。
Steve: Is that all? People are not robots Mike. We all make mistakes sometimes.
史蒂夫：就因為這嗎?人不是機器邁克，我們都有犯錯的時候。
Mike: Really? I feel much better now that I have told you.
邁克：真的嗎?跟你講了以后我現(xiàn)在感覺好多了。
Steve: Listen carefully because I have lots more to say about office mistakes.
史蒂夫：關(guān)于在辦公室里做錯事我還有很多話要說，好好聽。
Ⅱ.單詞簡析
1) Strung-out: very worried, stressed
很擔(dān)心，緊張
ex:If I don't study before an exam I get very strung-out and think that I will fail.
如果考試前不學(xué)習(xí)的話我就會很緊張，覺得自己會通不過。
2) Tragic: something terrible, very bad
很可怕很糟糕的事情
ex:When I was ten years old my dog died - it was tragic.
在我十歲的時候，我的狗死了-那真是太慘了。
3) Jam: trouble, difficulty
麻煩、困難
ex:I was driving too fast and when the police stopped my car I knew that I was in a real jam!
我開車開得太快了，警察攔住我的車的時候我知道自己惹大麻煩了。
4) Robot: a machine that looks and acts like a human
樣子和動作像人的機器
ex:Then 1970's were full of TV shows about robots.
七十年代凈是些關(guān)于機器人的電視節(jié)目。
Ⅲ.課文篇
At some time in everyone's business career, they will make a mistake (or two). Some mistakes are small and can be easily fixed, while others are large and take a lot of work to set right.
每個人工作期間都有犯一兩次錯誤的時候。有些是小錯誤很容易解決，有些錯誤很嚴(yán)重需要做很多工作來彌補。
Regardless of the size of the mistake, the most important thing to do is to tell someone straight away. Even if you think that you will get in a huge jam, the best policy to is admit to your mistakes as early as possible.
不管多大的錯誤，最重要的是趕快把它說出來。盡管你認(rèn)為你會惹上大麻煩，但最好的解決方法是盡早承認(rèn)錯誤。
If you try to hide a mistake and someone else finds out (and they always do), the trouble will be much worse because you tried to hide it.
如果你想把錯誤隱藏起來，被別人發(fā)現(xiàn)后麻煩更大(人們總是能發(fā)現(xiàn))，因為你試圖掩蓋錯誤。
Anyone can make a mistake once, but only a fool makes the same mistake twice! Learn from your mistakes and don't repeat them.
每個人都有犯錯的時候，但只有傻瓜才會犯同樣的錯誤!從錯誤中吸取教訓(xùn)，不要重犯舊錯。
When you do make a mistake, think about all of the possible solutions, so that when you tell someone, you can suggest ways to fix it. People will think highly of you for your honesty and professionalism that way.
如果真的犯了錯誤，想一想可能的解決方法，這樣你在跟別人說的時候就可以提出解決它的建議。這樣一來人們就會很欣賞你的誠實和職業(yè)作風(fēng)。
When someone else makes a mistake and comes to you for help, try to focus on solving the problem and not on criticizing them. All problems can be fixed if you think carefully enough!
當(dāng)別人犯了錯誤來向你尋求幫助的時候，盡量把注意力放在解決問題上而不是責(zé)備他們。只要認(rèn)真想想，任何問題都會被解決的。
對話篇
Beth: I heard the boss yelling at Mike for some reason earlier today. Do you know what it was about?
貝斯：今天早晨我聽到老板為了什么原因在跟邁克發(fā)脾氣。你知道怎么回事嗎?
Sally: Steve says that Mike made a mistake and then tried to cover it, but the boss found out.
薩利：史蒂夫說邁克做錯了事又試圖掩蓋它，被老板發(fā)現(xiàn)了。
Beth: Why didn't he just own up and tell someone?
貝斯：為什么他不坦白說出來?
Sally: He was too scared that he would be fired, I suppose.
薩利：我想他害怕被辭退。
Beth: But when you have made a mistake, it is important to tell someone so that it can be fixed.
貝斯：可是做錯事的時候最重要的是說出來這樣問題才能得到解決。
Sally: I bet that Mike wished you had told him that earlier.
薩利：我確信邁克一定希望你早一些跟他說這些話。
Beth: He won't do that again - Mike is not a fool, and only fools make the same mistake twice.
貝斯：他不會再做錯了，邁克不是傻瓜，只有傻瓜才會重復(fù)同樣的錯誤。
Sally: As always you are the smart one with the good advice.
薩利：你總是那么聰明，能提出一些好建議。
Beth: But remember, even the smartest person makes mistakes sometimes!
貝斯：但是要記住，就算最聰明的人也有犯錯的時候。
