[00:00.91]新单词
[00:01.83]costly adj.
[00:02.42]代价高的
[00:03.00]Edinburgh n.
[00:03.59]爱丁堡(英国城市名)
[00:04.18]request v. n.
[00:04.92]要求
[00:05.67]controller n.
[00:06.44](美)总会计师
[00:07.21]inventory n.
[00:07.98]存货盘存
[00:08.75]overstate v.
[00:09.55]夸大，多计
[00:10.34]whew int.
[00:10.89]哎呀!唷!(表示惊愕)
[00:11.44]alert v.
[00:12.11]使警戒
[00:12.77]error n.
[00:13.27]错误
[00:13.77]understate v.
[00:14.62]少报
[00:15.46]inflate v.
[00:16.30]抬高
[00:17.14]precisely adv.
[00:17.92]准确地
[00:18.70]familiar adj.
[00:19.36]对....熟悉的
[00:20.01]mechanic n.
[00:20.70]机制
[00:21.39]amend v.
[00:22.18]修正
[00:22.96]legitimate adj.
[00:23.60]合法的
[00:24.24]Phrases & Expressions
[00:25.23]短语汇
[00:26.23]point to
[00:26.95]表明,指示
[00:27.66]turn over
[00:28.32]上交
[00:28.97]Internal Revenue
[00:30.07](美)国内税务局
[00:31.16]tax return
[00:32.07]纳税申报单
[00:32.97]tax liability
[00:34.01]纳税义务
[00:35.06]turn to advantage
[00:36.19]使转化为有利
[00:37.33]J:Bill, I am glad to hear from you! I've been at it day and night... looking over the records.
[00:40.28]J：比尔，我很高兴得到你的消息!我这些天都忙着核对那些账目报表，
[00:43.23]But I can't find anything that points to a mistake in our year-end report.
[00:45.84]但我还是没有找到年终报表中那个错误出在什么地方。我已按你的指示，
[00:48.46]I turned over all our books to the accounting department as you requested. Have you heard anything?
[00:51.71]将我们所有的帐本交给了财务部。你那边听到了什么没有?
[00:54.96]E:Yes, Henry. A call just came in from the controller's office.
[00:57.04]E：是啊，享利。总会计办公室刚来过电话。
[00:59.12]The audit revealed the plant's inventory was overstated by $400 000 at the close of last year.
[01:03.44]审计显示，你厂去年的年终报表上库存多记了40万美元。
[01:07.76]J:$400 000? How could I have missed that? And a mistake like this coming so soon after being named plant manager.
[01:12.45]J：40万?我怎么会没发现呢?刚被任命厂长，就出现这样重大的失误!
[01:17.14]I don't know what to say, Bill. I'm really sorry about this.
[01:19.39]我真没什么好说，实在太抱歉了!
[01:21.63]E:The mistake was made at the close of last year, Henry.
[01:23.33]E：这个失误是去年年底出现的，享利。
[01:25.03]Whatever the problem was, it happened long before you became plant manager.
[01:27.47]不管是什么问题，这发生在你当厂长前很久。
[01:29.91]We're certainly not going to hold you responsible.
[01:31.56]我们当然不会让你来承担这一责任的。
[01:33.20]J:Whew! That makes me feel a lot better. I'm glad you alerted me when you did, Bill, What happens now?
[01:36.84]J：唷!你的话让我宽心不少。比尔，我很高兴你一有警觉，就马上告诉了我。现在又有什么事呢?
[01:40.47]E:Well, for one thing, the accountants are looking into how the error affected the taxes we paid last year.
[01:44.15]E：嗯，只有一件事。财会人员正在测算这一失误对我们去年上缴的税款有多大的影响。
[01:47.83]The overstatement of $400 000 in inventory caused us to understate our cost of sales by the same amount.
[01:52.29]库存多计的40万美元使得我们的销售成本少计了40万。
[01:56.74]And this naturally inflated our profit figure.
[01:58.44]很显然，这就抬高了我们的利润额。
[02:00.14]J:In other words, our net income was $400 000 less than we reported to Internal Revenue.
[02:04.30]J：也就是说，我们的净收入就当比上报给国内税务局的数字少40万元。
[02:08.47]E:Precisely. And the accountants estimate we paid $200 000 too much in taxes for the period.
[02:12.95]E：很对。财务部估计，我们在那一时期多了20万美元的税款。
[02:17.43]J:I'm not that familiar with the mechanics of the tax system, Bill, but can't we file an amended tax return to get the money back?
[02:21.92]J：比尔，我对税收制度的动作过程不太清楚，不过，我们是否可以填写一份修正税单，把那行笔钱追回来呢?
[02:26.42]E:We sure can, and will. We'll explain the situation to Internal Revenue and ask them to credit the $200 000 to this year's tax liability.
[02:32.06]E：当然可以，我们也会这么做的。我们将对国内税务局作出详细解释，然后请他们把这20万美元抵免今年的税款。
[02:37.70]If they agree, it'll improve our profit picture for the current year.
[02:40.09]如果他们同意，这就可以改善本年度的利润状况。
[02:42.48]J:It's a legitimate claim. They'll approve it, don't you think?
[02:44.52]J：这是合法的要求。他们会同意的，你说呢?
[02:46.56]E:They should. They may order a complete audit - and you can be sure our accountants won't like that part of it one bit.
[02:50.37]E：应该这样。他们或许要求有一完整审计-你看看吧，我们的会计师们对此不会有一点兴趣。
[02:54.18]But, yes, I'm confident we can prove our case. Who knows, Henry, we may still be able to turn this mistake to our advantage.
[02:59.20]但是，我确信，我们能把这件事搞清楚的。或许，享利，我们能把这一失误转变成有利条件呢。
[03:04.22]J:And I may be able to start getting some sleep again!
[03:06.34]J：我也终于可以安心地睡觉了!
