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New Words
新单词
costly adj.
代价高的
Edinburgh n.
爱丁堡(英国城市名)
request v. n.
要求
controller n.
(美)总会计师
inventory n.
存货盘存
overstate v.
夸大，多计
whew int.
哎呀！唷！（表示惊愕）
alert v.
使警戒
error n.
错误
understate v.
少报
inflate v.
抬高
precisely adv.
准确地
familiar adj.
对....熟悉的
mechanic n.
机制
amend v.
修正
legitimate adj.
合法的
Phrases & Expressions
短语汇
point to
表明,指示
turn over
上交
Internal Revenue
(美)国内税务局
tax return
纳税申报单
tax liability
纳税义务
turn to advantage
使转化为有利
J:Bill, I am glad to hear from you! I've been at it day and night... looking over the records.
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，
But I can't find anything that points to a mistake in our year-end report.
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，
I turned over all our books to the accounting department as you requested. Have you heard anything?
将我们所有的帐本交给了财务部。你那边听到了什么没有？
E:Yes, Henry. A call just came in from the controller's office.
E：是啊，享利。总会计办公室刚来过电话。
The audit revealed the plant's inventory was overstated by $400 000 at the close of last year.
审计显示，你厂去年的年终报表上库存多记了40万美元。
J:$400 000? How could I have missed that? And a mistake like this coming so soon after being named plant manager.
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！
I don't know what to say, Bill. I'm really sorry about this.
我真没什么好说，实在太抱歉了！
E:The mistake was made at the close of last year, Henry.
E：这个失误是去年年底出现的，享利。
Whatever the problem was, it happened long before you became plant manager.
不管是什么问题，这发生在你当厂长前很久。
We're certainly not going to hold you responsible.
我们当然不会让你来承担这一责任的。
J:Whew! That makes me feel a lot better. I'm glad you alerted me when you did, Bill, What happens now?
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？
E:Well, for one thing, the accountants are looking into how the error affected the taxes we paid last year.
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。
The overstatement of $400 000 in inventory caused us to understate our cost of sales by the same amount.
库存多计的40万美元使得我们的销售成本少计了40万。
And this naturally inflated our profit figure.
很显然，这就抬高了我们的利润额。
J:In other words, our net income was $400 000 less than we reported to Internal Revenue.
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。
E:Precisely. And the accountants estimate we paid $200 000 too much in taxes for the period.
E：很对。财务部估计，我们在那一时期多了20万美元的税款。
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?
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？
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.
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。
If they agree, it'll improve our profit picture for the current year.
如果他们同意，这就可以改善本年度的利润状况。
J:It's a legitimate claim. They'll approve it, don't you think?
J：这是合法的要求。他们会同意的，你说呢？
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.
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。
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.
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。
J:And I may be able to start getting some sleep again!
J：我也终于可以安心地睡觉了！
