商务英语中级口语练习2020

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BEC中级口语练习：Profit & Loss

Ⅰ.核心学习：Profit & Loss 赢利和亏损

Steve: Good morning Mike. How was your weekend?

史蒂夫：早上好，迈克。周末过的如何?

Mike: I had a relaxing weekend. How about you?

迈克：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：我用整个周末来学习，以应付商业考试。你认为对一个公司来说什么是最重要的事情?

Mike: That's easy - a good coffee machine and mufti Fridays.

迈克：太容易了——是好的咖啡机和星期五便装日!

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，你简直大错特错了。最重要的事应该是公司的利润。没有利润，公司迟早要关门的。

Mike: I knew that - I just said the mufti Friday and coffee machine for a hoot.

迈克：这我知道。我刚才说咖啡机和便装日只是说着玩儿的。

Steve: Business is serious Mike, not to be fooled with.

史蒂夫：商业上的事是认真的，迈克，可儿戏不得。

Mike: Wow - you make it sound like a matter of life and death.

迈克：哇塞—你怎么说的跟生死攸关似的?

Steve: No Mike - it's much more important than that!

史蒂夫：不，迈克，它比生死攸关还重要呢!

Ⅱ.单词简析

1) Vital: very important

非常重要

ex:A cup of strong coffee is vital for me in the morning.

早晨喝一杯浓咖啡对我非常重要。

2)Mufti: a day in the office when you can wear casual clothes

便装日，可在办公室穿便装的那一天

ex:The night before a mufti day I choose what clothes I will wear so that I am not late in the morning.

在便装日前一天的晚上我会选择明天该穿什么，这样早上就不会迟到了。

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!

昨晚我在一家俱乐部看到一个喜剧演员，她非常滑稽。

4)Accountant: a person who keeps records of all company income and expenses

会计：记录公司收入和支出情况的人

ex:Accountants have a reputation for being dull and serious.

会计被人认为是木讷和认真的。

5)Auditor: a person who carefully checks what accountants have done

审计员：认真审核会计工作的人

ex:Accountants and auditors cannot be friends - they have to be fully independent.

会计和审计员不能是朋友。他们必须完全独立。

Ⅲ.课文篇

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.

会计和审计员要看很多不同种类的数字以记录公司的成败，但其中最重要的两项就是公司是在赢利还是在亏损。

There are two main types of profit: Gross profit and net profit.

赢利又分主要两种：总利润和纯利润。

Gross profit is a simple calculation of income minus the cost of the goods of services sold.

总利润的计算很简单，是指用总收入减去售出商品及服务的成本。

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.

纯利润是用收入(也叫收益)减去所有公司支出。纯利润是衡量公司健康运做与否的一个最重要的数据。

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.

与利润相对的是亏损。如果公司花的比挣得多，你可以说它亏损。

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.

在对一个公司进行投资或购买某个上市公司的股票之前，了解清楚这个公司的运作情况是非常重要的。要留心至少最近10年此公司总利润和纯利润的情况。纯利润率值至少在10%，才被认为是好的。

对话篇

Beth: Sally, do you have some batteries that I can borrow?

贝丝：萨利，我想借块电池，你那儿有么?

Sally: Sure, why do you need them?

萨利：没问题，你为什么要电池呀?

Beth: I need my calculator to work out the profit from last month.

贝丝：我要用计算器算从上月起的公司利润。

Sally: It is very important that you don't make mistakes when you are calculating those numbers so, take my calculator.

萨利：你在算这些数的时候，千万别出错误，这非常重要，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.

贝丝：谢了，萨利，高级主管马上就要上个月的结果，所以我不能跟你说话了。

Sally: See you later Beth.

萨利：一会儿见，贝丝。

Beth: I will bring your calculator back as soon as I have finished with it.

贝丝：我一算完就把计算器还你。

Sally: No problem, just make sure the profits are right!

萨利：没问题。只要保证利润核算正确就好。

Beth: Don't worry so much - worrying is my job!

贝丝：别太担心了，担心的应该是我。

BEC中级口语练习：Mistakes

Ⅰ.核心学习：Mistakes 犯错

Steve: Hi Mike. You're in the office bright and early today.

史蒂夫：嗨迈克，你今天来公司太早了。

Mike: I know. I was so strung-out last night that I could not sleep.

迈克：我知道。昨天晚上我太紧张了睡不着觉。

Steve: That's tragic buddy. What is making you feel so nervous?

史蒂夫：那太不幸了朋友。什么事让你那么紧张?

Mike: I am too ashamed to tell anyone. Just leave me alone.

迈克：太难以启齿了，别问我了

Steve: Mike, we have helped each other out of many jams. Please let me help you this time.

史蒂夫：迈克，我们曾经互相帮助解决了很多困难。这次让我来帮你吧。

Mike. Well, OK. Yesterday I deleted some important files that the boss really needs and I don't know what to do!

迈克：好吧。昨天我把老板需要的一些重要文件删掉了，我不知道怎么办才好。

Steve: Is that all? People are not robots Mike. We all make mistakes sometimes.

史蒂夫：就因为这吗?人不是机器迈克，我们都有犯错的时候。

Mike: Really? I feel much better now that I have told you.

迈克：真的吗?跟你讲了以后我现在感觉好多了。

Steve: Listen carefully because I have lots more to say about office mistakes.

史蒂夫：关于在办公室里做错事我还有很多话要说，好好听。

Ⅱ.单词简析

1) Strung-out: very worried, stressed

很担心，紧张

ex:If I don't study before an exam I get very strung-out and think that I will fail.

如果考试前不学习的话我就会很紧张，觉得自己会通不过。

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.

在我十岁的时候，我的狗死了-那真是太惨了。

3) Jam: trouble, difficulty

麻烦、困难

ex:I was driving too fast and when the police stopped my car I knew that I was in a real jam!

我开车开得太快了，警察拦住我的车的时候我知道自己惹大麻烦了。

4) Robot: a machine that looks and acts like a human

样子和动作像人的机器

ex:Then 1970's were full of TV shows about robots.

七十年代净是些关于机器人的电视节目。

Ⅲ.课文篇

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.

每个人工作期间都有犯一两次错误的时候。有些是小错误很容易解决，有些错误很严重需要做很多工作来弥补。

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.

不管多大的错误，最重要的是赶快把它说出来。尽管你认为你会惹上大麻烦，但最好的解决方法是尽早承认错误。

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.

如果你想把错误隐藏起来，被别人发现后麻烦更大(人们总是能发现)，因为你试图掩盖错误。

Anyone can make a mistake once, but only a fool makes the same mistake twice! Learn from your mistakes and don't repeat them.

每个人都有犯错的时候，但只有傻瓜才会犯同样的错误!从错误中吸取教训，不要重犯旧错。

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.

如果真的犯了错误，想一想可能的解决方法，这样你在跟别人说的时候就可以提出解决它的建议。这样一来人们就会很欣赏你的诚实和职业作风。

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!

当别人犯了错误来向你寻求帮助的时候，尽量把注意力放在解决问题上而不是责备他们。只要认真想想，任何问题都会被解决的。

对话篇

Beth: I heard the boss yelling at Mike for some reason earlier today. Do you know what it was about?

贝斯：今天早晨我听到老板为了什么原因在跟迈克发脾气。你知道怎么回事吗?

Sally: Steve says that Mike made a mistake and then tried to cover it, but the boss found out.

萨利：史蒂夫说迈克做错了事又试图掩盖它，被老板发现了。

Beth: Why didn't he just own up and tell someone?

贝斯：为什么他不坦白说出来?

Sally: He was too scared that he would be fired, I suppose.

萨利：我想他害怕被辞退。

Beth: But when you have made a mistake, it is important to tell someone so that it can be fixed.

贝斯：可是做错事的时候最重要的是说出来这样问题才能得到解决。

Sally: I bet that Mike wished you had told him that earlier.

萨利：我确信迈克一定希望你早一些跟他说这些话。

Beth: He won't do that again - Mike is not a fool, and only fools make the same mistake twice.

贝斯：他不会再做错了，迈克不是傻瓜，只有傻瓜才会重复同样的错误。

Sally: As always you are the smart one with the good advice.

萨利：你总是那么聪明，能提出一些好建议。

Beth: But remember, even the smartest person makes mistakes sometimes!

贝斯：但是要记住，就算最聪明的人也有犯错的时候。