Unit 2 Revenue and Expenses 收入与支出
MP3-8
Revenue is the proper name for any kind of money that comes into a company. Expense is the correct name for any kind of money that goes out of a company.The more revenue a company has and the fewer expenses it has, the more money it makes.
提示 收入是用来称呼进入一家公司的任何款项的适当名称。支出是流出一家公司的款项的正确名称。一家公司的收入越多、支出越少，它赚的钱就越多。
Dialogue 1
A
Revenue is good. It's like an asset.Our job is to generate revenue.
B
Expenses aren't bad. They're necessary.But it's good to keep them down.
A
Keeping expenses down is part of the manager's job.
B
A business needs to spend money. You just don't want to waste it.
A
The more money coming in, the better. That's why I'm glad I'm in sales.
中译
A：收入是好的，它就像资产一样，而我们的工作就是创造收入。
B：支出不是不好，它们是必要的，但将支出维持低水准是好的。
A：经理的部分工作是使支出维持低水准。
B：一家公司需要花钱，你只是不希望浪费了钱。
A：进来的钱越多越好，这就是为什么我很高兴自己是做销售业务的。
Dialogue 2
A
I need to do an assignment for my high school accounting class.
B
What is the assignment?I'm taking accounting at college. I might be able to help.
A
I need to fnd out what revenue is.
B
Revenue is any money that a business makes. It's any money a business brings in.
A
I also need to fnd out about expenses but I think I know what those are already.
中译
A：我需要做我高中会计课的一项作业。
B：这项作业是什么？我在学院里修会计，我或许可以帮忙。
A：我需要找出收入是什么。
B：收入是一家公司所创造的资金，它是一家公司赚进来的任何资金。
A：我也需要知道支出，但我想我已经知道那是什么了。
Dialogue 3
A
How are things going with your tutor?Are you getting better marks?
B
Yes. My grades have improved.We're working on expenses.
A
How do you defne an expense?
B
An expense is anything a business spends money on. Staff is an expense.
A
If you were a business, one of your expenses would be your tutor.
中译
A：你的家教怎么样？你的成绩有改善吗？
B：有。我的成绩有所改善，我们正在复习支出。
A：你如何定义支出？
B：支出是一家公司任何需要花钱的东西。员工就是一项支出。
A：如果你是一家公司，你的一项支出就是家教费。
Dialogue 4
A
I've been looking over the financial records. There's something I don't get.
B
What's that?Does something seem out of place?
A
Yes. You have some spa treatments listed as an expense.
B
My spa treatments are a business expense. I have to look good for my work.
A
But you are in radio. You're a radio announcer.In your work no one sees you.
中译
A：我仔细检查了财务记录，里面有我不懂的事情。
B：是什么事？有什么事看起来不对劲吗？
A：是。你有一些温泉水疗费用挂在支出上。
B：我的温泉水疗费用是一笔生意的支出，我为了工作必须很体面。
A：但是，你是做广播的，你是一个播音员。你在工作时，没有人会看见你。
Dialogue 5
A
We need to go over the books. We don't seem to be making any money.
B
The books will be able to show us what our revenues and expenses are.
A
I think we're spending more than we're making. I don't know what we're buying.
B
We did just buy two new pieces of equipment. Are you forgetting that?
A
I forgot. They haven't arrived yet.That's why I forgot.They're a big expense.
中译
A：我们需要看一遍账本，我们似乎没有赚什么钱。
B：账本能告诉我们收入与支出有哪些。
A：我想，我们花的比赚的多，我不知道我们买了些什么东西。
B：我们确实刚买了两部新设备，你忘了吗？
A：我忘了，我之所以忘记是因为它们还没有送到，那是一项很大的支出。
Dialogue 6
A
What were our revenues in the last four weeks?Can you tell me?
B
According to the books, we brought in a million dollars in the last four weeks.
A
That's great. I can't believe we made that much money.We're going to be rich.
B
There's a problem. You need to know that we spent almost as much in that time.
A
If we are spending almost as much as we bring in, our expenses are out of control.
中译
A：过去这四个星期来我们的收入如何？你能告诉我吗？
B：根据账本，我们过去这四个星期赚进了一百万元。
A：这很不错。我不敢相信我们赚了那么多钱，我们会变得有钱。
B：有一个问题。你需要知道，我们在那段时间几乎花掉了同样金额的钱。
A：如果我们花的几乎跟我们赚的一样多，那我们的支出就是失去控制了。
Dialogue 7
A
I have some concerns. Tell me if popcorn seems like a normal business expense.
B
Yes. Are there other expenses that you don't understand?Tell me.
A
You're spending lots and lots of money on pop. Is that a justifable expense?
B
We're a movie theatre. Of course we need to buy popcorn and soda.
A
Oh. I thought you published a newspaper.How did I get so confused?
中译
A：我有一些担忧。你告诉我，爆米花看起来是否是一项正常的生意支出。
B：是。其他还有你不懂的支出吗？告诉我。
A：你花很多钱在汽水上，这是一项合理的花费吗？
B：我们是电影院，我们当然需要买爆米花与汽水。
A：这样啊。我以为你出版报纸。我怎么会搞混了？
Sentence Structure 重点句型
Itʼs necessary that we generate more revenue.
我们制造更多收入是有必要的。
We canʼt waste money.All expenses must be justifable.
我们不能浪费钱。所有的支出必须是合理的。
The radio announcer needs some new sound equipment.
这个播音员需要一些新的音响设备。
Itʼs not normal to buy spa treatments for your staff every month.
每个月为你的员工付温泉浴的钱并不正常。
Revenue is the name for any kind of money that comes into a company.
收入是用来称呼进入一家公司的任何款项的名称。
Expense is the name for any kind of money that goes out of a company.
支出是用来称呼流出一家公司的任何款项的名称。
Revenue is good. Itʼs like an asset.Our job is to generate revenue.
收入是好的，它就像资产一样。我们的工作就是创造收入。
Vocabulary 词汇
Useful Phrases 实用短语
If something is out of control, it's not good. It needs to be fxed.
例句 Your grades at school are out of control.You need a tutor to help with your assignments.
你在学校的成绩已经差到不能再差，你需要一位家教帮助你的功课。
a short term for soda pop
例句 I’m thirsty.Do you have any pop?
我很渴，你有汽水吗？
a short term for soda pop
例句 I’m thirsty.Can we go get a soda?
我很渴，我们可以去买罐汽水吗？