職場上絕對會用到的商務英語:從財務會計到經營管理的315個核心句型(中文書)

書名 職場上絕對會用到的商務英語:從財務會計到經營管理的315個核心句型(中文書)
作者 Yoo Jinyoung
譯者 秦怡如、陳馨祈
出版社 語樂多文化
出版日期 2019-12-25
ISBN 9789869766098
定價 399
特價 88折   351
庫存

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分類 中文書>語言>英文
其他版本 二手書   72折 289元 起

商品簡介

職場上必備的英語溝通指南!
實用核心句型,學會明確傳達資訊;
擬真情境對話,掌握句型使用時機。

讓你用英語精準表達各種商業用語,
升遷、轉職、出差皆適用!


收錄工作時必備的句型!
 本書共分成三大種類,各種類依照商用領域再細分成1.經營管理 2.財務 3.會計/稅務,內容收錄各種類中必須要知道的重要句型。

 不管公司規模大或小,一定都會遇到與數字相關的業務內容,其代表的業務內容為企劃、經營、管理、資金、投資、IR、會計、稅務等。本書細分成12個小標題,並特別標註出各業務內容常用到的表達方式。

 書中的核心句型是依工作類型量身訂做,透過每單元所設計的生動對話來模擬工作場景,可加深記憶。

 本書收錄了315個核心句型,皆以實際工作時會使用到的為原則進行挑選,果斷刪除單純訪問跟接待、預約住宿、訂餐等內容,以工作時明確傳遞資訊和提供精確資料為主要的學習方向。

 書中設定630個情境會話,包含通電話、內部會議、外部會議等每天會經歷的工作情景,讓讀者可預先了解情景、練習口說,建議可善用前面所提的核心句型來豐富對話內容。

 書中可練習的句型共有2224句,讀者若將核心句型與實戰對話熟記的話,就可以學習到4千多個商用會話句子,這樣每天工作時一定可以聽到或說出自己熟悉的英語,不用再擔心會因為英語溝通問題而影響工作。

 隨書附贈由母語人士錄製的英語朗讀 MP3(掃描QR code下載),就算是初學者也能輕鬆跟著母語人士從基礎學習到進階的專業領域,透過重複聆聽和說來提升商用英語能力。

【使用說明】
將學習效果最大化!
 撥放MP3音檔後跟著大聲說
掃描下載每單元QR code(或是掃描書封上的QR code一次下載全書音檔),重覆聆聽來集中練習某個句型,練習時一定要開口跟著說。聽力則要練習到當母語人士以正常說話速度說話時,可以立刻了解意思。可以利用上下班在車上的時間或休息時間聆聽,建議設定成全部撥放模式,熟悉聲音的練習很重要,最好能連續反覆聽。

 透過 Extras英語傳達力來提升英語
在英語傳達力中,整理了英語表達的語感差異、需注意的地方等內容,建議可以利用空白處做筆記,增強記憶。

 熟記代表句型的結構
按照各工作情況設定了不同的主題,依序整理出會經常使用的代表句型。可活用在撰寫郵件、電話溝通、電話/影像會議、海外出差、海外總公司報告等實際工作上。想快速了解英語架構的方式就是熟悉句型,先熟記代表句型後再依照所需替換內容。

 核心句型不離口
套入工作相關單字、用語來組成核心句型。建議可以在腦海中想像情境,想著:「喔,原來真實情況會這樣表達!」再出聲反覆練習,或是回想自己遇到的工作情況,組合出符合自己所需的句子也是個不錯的方法。

 用實戰對話來了解情境
直接用設計好的情境對話來深入了解,才會體會到:「啊,原來這句的英文要這樣說!」而且一定要唸出聲音來加強學習效果,因為只用眼睛看過和發出聲音朗讀的效果是天差地遠。

 用Extras工作常識來提升專業度
在英語傳達力中也整理了工作上會用到的專業用語,可以學習到相關概念、字典中的英語單字解析跟同義字。建議若有發現自己所需要的新用語時,可以在空白部分做筆記建立屬於自己的Extras。
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職場上絕對會用到的商務英語:從財務會計到經營管理的315個核心句型

作者簡介

Yoo Jinyoung  擁有豐富海外業務經驗的現職註冊會計師。 就讀首爾大學時專攻經營學,擔任韓國註冊會計師(KICPA)第13年,在韓國數一數二的三逸會計事務所中任職9年,曾被派遣到美國紐約事務所以及進行各種不同國際企業的監察與海外當地視察工作。 目前以事務所合夥人的身分幫不同客戶們提供服務。為了提升人們的商用實務經驗,撰寫了英語學習書和開班授課,著有《實戰CPA英語會話100選》(原書名:실전 CPA 영어 회화 100 선)

譯者簡介

秦怡如 畢業於國立中央大學英文系,曾任職語言教學出版社主編十多年,專長為英語教學企劃、編輯,期許讓更多人發現學英語的樂趣,而不是將它視為苦差事。 熱愛學習語言,德語、日語、韓語皆有涉獵,深信語言是通往各國文化的第一道門。陳馨祈 畢業於文化大學韓文系,曾赴韓國淑明女子大學擔任交換學生。 目前為專職韓文譯者。從事多年翻譯工作,翻譯作品領域含括語言、生活、彩妝、童書等多種範疇,已翻譯數十餘本書。

作者自序

商用英語為何會需要使用數字?你是否可以直接用英語敘述以下句子?- 先輸入傳票就可以了嗎?- 這筆費用無法請款。- 要不要一起來確認黃色欄位?- 我們的預算超過30%了。- 這產品占了總銷售的10%。- 匯率以1,100韓圓/美金結算。- 把閒置資金轉成定存。- 炸雞市場已是飽和狀態。- 這數字好像跟結算的不同。- 報稅期限為7月25日。- 公司是3月底進行結算。- 事到如今無法再修改數字。 其實在日常工作中都會遇到上述的這些句子,如果你看到這些句子,腦中沒有立刻反應出要如何用英語描述的話,可能就代表你尚未具備相關工作應有的英語實力。 我曾經看過許多在企劃、管理、財務、會計領域工作的負責人,因為英語吃盡了苦頭,當他們每次遇到與英語相關的事情時,就會覺得煩悶不安,於是抱著焦急想學習英語的心到補習班聽商用英語課程。不過課堂中學到的東西跟工作上使用的說法相差甚遠,令很多人失望,因為商用英語課程中教導的接待訪客、預約住宿、訂餐等表達方式跟實際工作上會使用的內容大不相同。在經營、企劃、管理、財務、會計領域中工作時很常會以數字為基礎,作為明確傳遞資訊或精確資料的方法,是為了要用數據說服對方。這時所需要使用到的英語水準不僅是日常上的表達,而是要能說明客觀狀況的明確表達方式,幸好這些英語表達有固定的句型可套用。本書依據進行工作業務的行動、流程整理出315個核心句型,可讓讀者廣泛地使用在工作領域中,並能在短時間內達到最有效率的學習。工作上所需的英語實力應該是能「將自己的意思正確傳遞給對方」,希望各位能透過本書,積極培養可精確把意思表達給對方的英語溝通能力,若讀者有離職、公司內部升遷、海外派遣等機會時,就更需要專精該領域的英語實力,趕緊充實準備後努力爭取吧。Go for it! 本書內容以提升讀者英語實力為基礎,獻給那些努力提升工作資歷、每天與數字相處的所有商務人士。Yoo Jinyoung

章節目錄

PART1 一般經營管理文書作業 告知狀況pattern 001 I’m working on ~. 我正在處理⋯⋯。pattern 002 I looked it up ~. 我查過了⋯⋯。pattern 003 I obtained ~. 我拿到⋯⋯。pattern 004 I’ll have it done ~. 我會在⋯⋯完成。提出疑問pattern 005 The sum does not agree with ~. 總數與⋯⋯不一致。pattern 006 I cannot see the ~ screen. 無法顯示⋯⋯的畫面。pattern 007 ~ keep(s) popping up. ⋯⋯一直出現。pattern 008 This number looks ~. 這個數字看起來⋯⋯。pattern 009 I think there’s something unusual with ~. 我覺得⋯⋯不太對勁。pattern 010 I’m not sure where ~ came from. 我不確定⋯⋯是哪來的。pattern 011 When should ~ be finished by? ⋯⋯要在什麼時候完成?pattern 012 Do I have to ~ manually? 我必須人工⋯⋯嗎?指示工作業務pattern 013 Could you start with ~? 你可以從⋯⋯開始嗎?pattern 014 Could you draft a ~? 你可以草擬一份⋯⋯嗎?pattern 015 Could you go through ~ and look for ...? 可以檢查⋯⋯,找看看⋯⋯嗎?確認進行狀況pattern 016 Are you done with ~? 完成⋯⋯了嗎?pattern 017 How are you getting along with ~? ⋯⋯進行得如何?討論文件pattern 018 Where is ~ from? ⋯⋯是從哪裡來的?pattern 019 How much is the ~ as of(for) ...? ⋯⋯的⋯⋯是多少?pattern 020 Could you take a look at ~? 可以看一下⋯⋯嗎?pattern 021 Could you open up the ~? 你可以打開⋯⋯嗎?pattern 022 What ~ do we have on ...? ⋯⋯上的⋯⋯是什麼?pattern 023 The numbers should be in ~. 數字應以⋯⋯為單位表示。pattern 024 Could you round ~ the numbers ...? 可以把數字化成⋯⋯整數嗎?pattern 025 May I print out ~? 我可以印出⋯⋯嗎?pattern 026 Is it the latest version ~? 這是⋯⋯最新版本嗎?pattern 027 Whom is ~ reviewed by? ⋯⋯是由誰審查的?pattern 028 Do you have a computation file for ~? 你有⋯⋯的計算檔案嗎?pattern 029 What was the original ~? 原本的⋯⋯是什麼?pattern 030 Could you take ~ out? 你可以刪除⋯⋯嗎?討論工作告知現況pattern 031 I’m now ~. 我目前⋯⋯。pattern 032 There’s a difference between ~. ⋯⋯和⋯⋯之間是有差異的。pattern 033 We ~ our budget. 我們⋯⋯預算。pattern 034 We’re currently in talks with ~. 我們目前正與⋯⋯商談。pattern 035 The customer is asking for ~. 顧客要求⋯⋯。pattern 036 The vendor is asking for ~. 供應商要求⋯⋯。pattern 037 The counterparty for ~ is .... ⋯⋯的交易方是⋯⋯。pattern 038 The contract has been ~. 合約已經⋯⋯。pattern 039 I’ve already ~. 我已經⋯⋯。pattern 040 An order for ~ was placed. 下了⋯⋯的訂單。pattern 041 ABC Corp. is/has ~. ABC 公司⋯⋯。pattern 042 The company’s fiscal year ends on ~. 公司的會計年度在⋯⋯結束。pattern 043 ~ started at 1,000. ⋯⋯從1,000開始。pattern 044 The share price has ~ today. 今天股價⋯⋯。說明pattern 045 This is sales data by ~. 這是⋯⋯的銷售資料。pattern 046 ~ takes up ... of total sales. ⋯⋯占總銷售額的⋯⋯。pattern 047 ~ sales are in a in(de)creasing tendency. ⋯⋯銷售額有上升(下降)趨勢。pattern 048 ~ sales have in(de)creased by …. ⋯⋯的銷售額增加(減少)⋯⋯。pattern 049 The portion of ~ is high, as … ⋯⋯的比重高是因為⋯⋯pattern 050 This amount has been computed by ~. 這個金額是由⋯⋯算出來的。pattern 051 It was calculated by ~. 這是⋯⋯計算出來的。pattern 052 It has been adjusted into a ~ amount. 這已調整為⋯⋯金額。pattern 053 Our policy (for ~) is …. 我們的(⋯⋯)政策是⋯⋯。pattern 054 Our credit line has ~. 我們的信用限額⋯⋯。pattern 055 The transfer limit ~ is …. 轉帳限額為⋯⋯。pattern 056 Please refer to ~ for details. 細節請參考⋯⋯。pattern 057 This amendment is effective ~. 這項修訂⋯⋯生效。發現困難點pattern 058 I feel like ~. 我覺得⋯⋯。pattern 059 ~ is such a tedious task. ⋯⋯真是乏味的工作。pattern 060 It doesn’t look easy to come up with ~. 算出⋯⋯並不容易。pattern 061 It’d be nearly impossible to ~. ⋯⋯幾乎是不可能的。pattern 062 ~ is just too hard to deal with. ⋯⋯真令人傷腦筋。劃清界線pattern 063 ~ is not my job. ⋯⋯不是我的工作。pattern 064 It was the ~ decision. 這是⋯⋯的決定。pattern 065 Are you sure you really need ~? 你確定真的需要⋯⋯嗎?pattern 066 ~ is not deductible. ⋯⋯是無法扣抵的。pattern 067 This should be the job of ~, not mine. 這應該是⋯⋯的工作,不是我的。pattern 068 Who’s responsible for ~? 誰要為⋯⋯負責?pattern 069 I have no authority to ~. 我沒有⋯⋯的權限。pattern 070 Is it okay if I first work on ~, and then help you? 我先處理⋯⋯,然後再幫你可以嗎?要求協助pattern 071 Shall I begin with ~? 我從⋯⋯開始可以嗎?pattern 072 I think ~ is the person for this job. 我認為⋯⋯是這份工作的合適人選。pattern 073 ~ is the expert on .... ⋯⋯是⋯⋯的專家。pattern 074 I was wondering if you could come up with ~. 可不可以請你處理⋯⋯?pattern 075 Could you take over (from) ~? 你可以接手(⋯⋯的工作)⋯⋯嗎?pattern 076 Why don’t we refer this matter to ~? 我們何不把這件事交付給⋯⋯?pattern 077 How long will it take you (to) ~? ⋯⋯要花你多久時間?pattern 078 I think it’d be good for ~ to …. 我認為讓(某人)(做某事)會很好。 指示工作業務pattern 079 Could you make a call and ask ~? 能打電話請求⋯⋯嗎?pattern 080 Send an email to ~ and cc …. 寄封郵件給⋯⋯,並寄副本給⋯⋯。pattern 081 Could you arrange a meeting with ~? 可以安排與⋯⋯的會議嗎?pattern 082 I’m afraid the work needs to be done ~. 恐怕這個工作必須⋯⋯做。pattern 083 ~ should be the top priority. ⋯⋯應是當務之急。pattern 084 Let me know ~. ⋯⋯請告知我。pattern 085 Let me show you how (to) ~. 我來教你如何⋯⋯。討論pattern 086 How did you come up with ~? ⋯⋯是怎麼來的?pattern 087 Why do ~ de(in)crease constantly? 為什麼⋯⋯持續在增加(減少)?pattern 088 It seems ~ is under(over)stated. ⋯⋯似乎被低估(高估)。pattern 089 Could you explain ~? 可以⋯⋯解釋嗎?pattern 090 What are the main conditions of ~? ⋯⋯的主要條件是什麼?pattern 091 May I have a look at ~? 我可以看一下⋯⋯嗎?pattern 092 How did you check ~? 你怎麼查核⋯⋯呢?pattern 093 Is ~ deducted (from this)? (這個)扣除⋯⋯了嗎?pattern 094 Is ~ included (in this)? (這個)包含⋯⋯嗎?pattern 095 There’s a rounding difference between ~. 在⋯⋯和⋯⋯之間有個四捨五入的差異。pattern 096 What grade is ~ in? ⋯⋯的等級是什麼?pattern 097 Is an early termination possible ~? ⋯⋯可以提前終止嗎?pattern 098 Is this a recurring or a non-recurring ~? 這是經常性的或非經常性的⋯⋯呢?pattern 099 Isn’t there a need to ~? 沒有必要⋯⋯嗎?pattern 100 Are there any specific instructions for/to ~? ⋯⋯有任何具體的方針嗎?pattern 101 What items are still ~? 有什麼項目仍⋯⋯?辦公室日常接/打電話pattern 102 Hi! This is ~ (from)…. 嗨!我是(⋯⋯的)⋯⋯。pattern 103 I’m calling about(to)~. 我打來是⋯⋯。pattern 104 Could you put me through to ~? 可以幫我轉接⋯⋯嗎?pattern 105 He(she) is ~. 他(她)⋯⋯。告知現況pattern 106 I just sent ~. 我剛寄了⋯⋯。pattern 107 I haven’t received ~ (from …) yet. 我還沒(從⋯⋯)收到⋯⋯。pattern 108 I need to go through ~. 我得查看一下⋯⋯。pattern 109 The deadline (for~) is .... (⋯⋯的)截止日期是⋯⋯。發現困難點pattern 110 Overtime is an everyday life, because (of) ~. 由於⋯⋯,加班成了家常便飯。pattern 111 ~ looks difficult. 好像很難⋯⋯。pattern 112 I have no clue ~. ⋯⋯我毫無頭緒。pattern 113 It’s hard to get hold of ~. 聯繫不上⋯⋯。pattern 114 There’s a report coming up and ~. 就要交報告了,⋯⋯。要求諒解pattern 115 I have a ~ meeting to attend. 我有個⋯⋯會議要參加。pattern 116 By the way, I ~. 順便提一下,我⋯⋯。pattern 117 Could you please sign ~? 可以請你⋯⋯簽名嗎?PART2 財務(資金/投資/IR)資金管理收支款項pattern 118 ~ have been deposited to .... ⋯⋯已匯入⋯⋯。pattern 119 I see the money is in the account, but ~. 我看到帳戶中有匯款,但⋯⋯。pattern 120 A lot of ~ has been claimed. 有許多⋯⋯申請報銷。pattern 121 The credit line amounts to ~. 信用額度總計是⋯⋯。pattern 122 Costs for ~ have been cut. ⋯⋯費用被削減。pattern 123 This ~ is due .... 這個⋯⋯的期限是⋯⋯。pattern 124 Was an invoice issued to ~? 請款單開給⋯⋯了嗎?pattern 125 For uncollected loans, we should ~. 對於未收回的貸款,我們應該⋯⋯。pattern 126 ~ has been collected and … stays outstanding. ⋯⋯已經收回,⋯⋯還未收回。pattern 127 I tried to reach out, but ~. 我試著聯絡過,但⋯⋯。pattern 128 How much did ~ claim for ...? ⋯⋯為⋯⋯申請多少錢?資金調度與運用pattern 129 Which ~ offers the cheapest loan? 哪家⋯⋯提供的貸款利率最低?pattern 130 It has a ~ interest rate of …%. 它的⋯⋯利率是⋯⋯%。pattern 131 We are mostly financed by ~. 我們的資金大部分來自於⋯⋯。pattern 132 Extra cash was invested into ~. 額外的現金投資到⋯⋯。pattern 133 The funds raised are ~ higher than .... 籌集的資金比⋯⋯高⋯⋯。pattern 134 ~ have been provided as collateral. 已提供⋯⋯作為擔保。pattern 135 The bank ~ our credit line. 銀行⋯⋯我們的信用額度。pattern 136 ~ is required for a limit increase. 如果要增加額度,需要⋯⋯。pattern 137 We should apply for an interest rate cut, as ~ 由於⋯⋯,我們應該申請降低利率。管理外匯pattern 138 Figures have been translated into ~. 數值已換算成⋯⋯。pattern 139 Translations are done using the ~ exchange rate. 以⋯⋯匯率換算。pattern 140 The exchange rate has ~. 匯率⋯⋯。pattern 141 Due to the in(de)crease in the ~ exchange rate, 由於⋯⋯匯率上揚(下滑),⋯⋯pattern 142 The exchange rate closed at ~. 匯率以⋯⋯收盤。pattern 143 As FX rates are volatile, we’d better ~. 由於外匯匯率不穩定,我們最好⋯⋯。投資與估價○1 了解公司與產業一般現況pattern 144 The company was founded ~. 公司成立於⋯⋯。pattern 145 The company is made up of ~. 公司由⋯⋯組成。pattern 146 The major shareholder is ~. 主要股東是⋯⋯。pattern 147 The company is a ~% owned subsidiary of .... 該公司是⋯⋯持有⋯⋯股權的子公司。pattern 148 Corporate A is a ~ listed company. A公司是⋯⋯上市公司。pattern 149 The financials have been audited by ~. 財務報表由⋯⋯審計。pattern 150 The audit opinion was ~. 審計意見是⋯⋯。pattern 151 ~ has been chosen as .... ⋯⋯被選為⋯⋯。pattern 152 The site serves as ~. 該現場作為⋯⋯使用。pattern 153 The company is the tenant and the landlord is ~. 公司是租戶,房東是⋯⋯。pattern 154 The company is in litigation with ~. 公司正在與⋯⋯進行訴訟。pattern 155 Corporate P has ~. P公司⋯⋯。企業概要pattern 156 The market outlook seems ~. 市場前景似乎⋯⋯。pattern 157 ~ is a leading manufacturer of .... ⋯⋯是⋯⋯的領頭製造商。pattern 158 The company focuses on ~. 公司致力於⋯⋯。pattern 159 The cash cow of this business is ~. 這個事業的主要財源是⋯⋯。pattern 160 The company entered into a ~ agreement. 公司簽訂了⋯⋯協議。pattern 161 Products are made ~. 產品⋯⋯製造。pattern 162 The ~ hasn’t been great. ⋯⋯表現不佳。銷售與購買pattern 163 The company supplies its products to ~. 公司供貨給⋯⋯。pattern 164 Major customers (for ~) include …. (⋯⋯的)主要客戶包括⋯⋯。pattern 165 The company won new ~ business. 公司拿到新⋯⋯合約。pattern 166 The company invested in capex ~. 公司⋯⋯進行資本支出投資。pattern 167 ~ was acquired by winning a bid. ⋯⋯是透過得標取得的。競爭力分析pattern 168 ~ is a saturated market. ⋯⋯市場處於飽和狀態。pattern 169 There’s still a gap in the ~ market. ⋯⋯市場仍有缺口。pattern 170 Our main competitors are ~. 我們的主要競爭對手是⋯⋯。pattern 171 Our strength is ~. 我們的強項在於⋯⋯。pattern 172 Our weakness, if any, is ~. 我們的弱點,如果有的話,就是⋯⋯。pattern 173 Our opportunity is ~. 我們的機會在於⋯⋯。pattern 174 One threat we’re facing is ~. 我們正面臨的一項威脅是⋯⋯。pattern 175 The major driver of growth is ~. 成長的主要動力在於⋯⋯。pattern 176 The improvement comes from ~. 改善來自⋯⋯。pattern 177 The growth is due to ~. 成長是因為⋯⋯。pattern 178 Increase in productivity is expected due to ~. 由於⋯⋯,預計生產力會提高。pattern 179 The company is sued for ~. 公司因⋯⋯遭到起訴。pattern 180 The company is not doing great due to ~. 因為⋯⋯公司業績不佳。投資與估價○2 估價(Valuation)基本前提pattern 181 Assumptions are made in the most ~ way possible. 假設是以最⋯⋯的方式設定。pattern 182 The discount rate used is ~. 使用的貼現率為⋯⋯。pattern 183 How did you estimate ~? ⋯⋯是怎麼估計的?pattern 184 Valuation method used is ~. 使用的評價方法是⋯⋯。pattern 185 Inputs used include ~. 投入變數包括⋯⋯。pattern 186 ~ is expected to remain stable. ⋯⋯預計會維持穩定。銷售與原價pattern 187 The company is expected to generate ~. 公司預計將產生⋯⋯。pattern 188 Sales quantity is estimated considering ~. 銷售數量的估計是基於⋯⋯的考量。pattern 189 Sales price is estimated considering ~. 銷售價格的估計是根據⋯⋯作考量。pattern 190 ~ were selected as customers. ⋯⋯被選為客戶。pattern 191 The LTM ~ sum up to .... 最近12個月的⋯⋯總計達⋯⋯。pattern 192 Cost of goods sold consists of ~. 銷貨成本包含⋯⋯。pattern 193 Operation days (for ~) are .... (⋯⋯的)開工天數為⋯⋯。pattern 194 There is a strong seasonality in ~. ⋯⋯呈現強烈的季節性。其他調整pattern 195 ~ are assumed to increase by the inflation rate. ⋯⋯是假設隨著通貨膨脹率增加。pattern 196 AR is assumed to be collected by ~. 應收帳款是假設按照⋯⋯收回。pattern 197 ~ illustrates ... and is 5% of sales. ⋯⋯作為⋯⋯性質,占銷售額5%。pattern 198 Variable costs are assumed to change pro rata to ~. 變動成本是假設依照⋯⋯按比例變化。pattern 199 CAPEX consists of ~. 資本性支出包含⋯⋯。pattern 200 The EBITDA has been normalized by ~. EBITDA⋯⋯後正常化。結論pattern 201 In the ~ scenario, ... is assumed. 在⋯⋯的情境,假設⋯⋯。pattern 202 The issue is that the company ~. 問題在於該公司⋯⋯。pattern 203 In valuation, we have an issue on ~. 在評價方面,⋯⋯有問題。pattern 204 The conclusion is that ~. 結論是⋯⋯。pattern 205 The exit strategy is ~. 退場策略是⋯⋯。IR (Investor Relations)投資者應對pattern 206 Our shares have ~. 我們的股票⋯⋯。pattern 207 The reason for the decline is ~. 下跌的原因是⋯⋯。pattern 208 The stock price is expected to recover as ~. 由於⋯⋯,股價預期會回升。pattern 209 We’re flooded with phone calls from ~. ⋯⋯打來的電話使我們應接不暇。pattern 210 We're provided with payment guarantees by ~. 我們有⋯⋯提供的付款保函。pattern 211 We’ve filed a lawsuit against ~. 我們已對⋯⋯提出訴訟。pattern 212 The effect on the financials is ~. 對於財務報表的影響⋯⋯。pattern 213 Our earnings improved thanks to ~. 由於⋯⋯,我們的收益有所改善。pattern 214 Rumor has it that we ~. 有傳聞說我們⋯⋯。pattern 215 The new business plan has been approved by ~. 新的商業計畫已經獲得⋯⋯批准。pattern 216 The main cause of delay is ~. 延遲的主要原因是⋯⋯。pattern 217 We’ll keep you posted on ~. 我們會隨時告訴你⋯⋯的最新情況。pattern 218 We believe the situation ~. 相信這種情況⋯⋯。經營公告pattern 219 The company is subject to ~. 公司須接受⋯⋯。pattern 220 ~ needs to be submitted to the authorities. ⋯⋯需要提交給當局。pattern 221 Resolutions for ~ are to be made. 將進行⋯⋯的決議。pattern 222 ~ is resolved at the .... ⋯⋯是⋯⋯的決議事項。pattern 223 We’re planning to disclose ~. 我們正計劃公告⋯⋯。pattern 224 ~ is performed on a regular basis. 定期執行⋯⋯。pattern 225 Risk is managed by ~. 透過⋯⋯來管理風險。PART3 會計/稅務會計○1輸入傳票與結算輸入傳票pattern 226 What’s the corresponding account for ~? ⋯⋯的對應帳戶是什麼?pattern 227 ~ is cleared, once .... 一旦⋯⋯,就會把⋯⋯結清。pattern 228 Adjusting entries for ~ have not been done. ⋯⋯的調整分錄尚未完成。pattern 229 Reversing entries for ~ should be done. 應該完成⋯⋯的轉回分錄。pattern 230 Looks like ~ needs to be offset against …. 看來⋯⋯需要抵銷⋯⋯。ERP pattern 231 Could you log on to the ERP and ~? 你可以登入ERP(企業資源規劃系統)嗎?pattern 232 The key-user of ~ is .... ⋯⋯的主要使用者是⋯⋯。pattern 233 ~ may not have gone through (...) yet. ⋯⋯可能還沒有反映(在⋯⋯上)。結算pattern 234 This figure doesn’t seem to agree with ~. 數字似乎與⋯⋯不一致。pattern 235 Could you tie these numbers out to ~? 可以把這些數字和⋯⋯核對一下嗎?pattern 236 Let’s start with the recons between ~. 我們從⋯⋯和⋯⋯的對帳開始吧。會計○2整理財務報表標準/政策pattern 237 The financials were prepared under ~. 財務報表是根據⋯⋯編制的。pattern 238 For convenience sake, ~. 為方便起見,⋯⋯。pattern 239 We do not have a policy for ~. 我們沒有⋯⋯的政策。pattern 240 Reversal of ~ is not allowed. ⋯⋯的撤銷是不允許的。編入/分類/辨識pattern 241 It is accounted for as ~. 這被計入⋯⋯。pattern 242 This was classified as ~. 這被分類為⋯⋯。pattern 243 This is recognized ~. 這被認為是⋯⋯。pattern 244 Please list ~ as a contra … account. 請把⋯⋯列為⋯⋯抵銷科目。pattern 245 The journal entry account is ~ and is disclosed as …. 分錄科目為⋯⋯,公告為⋯⋯。pattern 246 Where in PL is ~ included? 損益表上⋯⋯包含在哪裡?pattern 247 Which item of ~ should it be classified to? 這應該分類在⋯⋯的哪個項目中?損益分析pattern 248 The ending(opening) balance of ~ is .... ⋯⋯的期末(期初)餘額是⋯⋯。pattern 249 Let me explain the trend of ~. 讓我來說明⋯⋯的趨勢。pattern 250 ~ has been written down(up). ⋯⋯重估減值(升值)。pattern 251 ~ has been written off. ⋯⋯已沖銷。pattern 252 ~ remains stable at … level. ⋯⋯穩定維持在⋯⋯的水平。問題pattern 253 Looks like we need ~ on the financials. 財務報表上好像應該增加⋯⋯。pattern 254 In accounting, we have an issue on ~. 在會計方面,⋯⋯有問題。pattern 255 Issue deemed to be crucial is ~. 至關重要的問題是⋯⋯。其他(股票、估算FS、成本)pattern 256 Please revise rounding differences between ~. 請修改⋯⋯與⋯⋯之間的捨入差異。pattern 257 ~ are pledged as collateral (for…). ⋯⋯被抵押為(⋯⋯的)擔保品。pattern 258 ~ is expected to reach …. ⋯⋯預計達⋯⋯。pattern 259 How is the overhead charged ~? 如何⋯⋯收取間接費用?pattern 260 ~ are allocated pro rata to .... ⋯⋯是根據⋯⋯按比例分配。會計○3細部科目投資財產pattern 261 The investee of ~ is .... ⋯⋯的被投資方是⋯⋯。pattern 262 For the amortization of bonds, ~ is applied. 對於債券的攤銷,採用的是⋯⋯。pattern 263 ~ has been marked to market using .... ⋯⋯使用⋯⋯按市值計價。pattern 264 Impairment was recognized due to (as)~. 由於⋯⋯認定為減損。庫存財產pattern 265 The cost flow assumption applied is ~. 採用的成本流動假設為⋯⋯。有形/無形資產pattern 266 How much has ~ been depreciated? ⋯⋯折舊多少?pattern 267 ~ is used for depreciation. 折舊使用的是⋯⋯。pattern 268 ~ have been capitalized. ⋯⋯已資本化。pattern 269 The useful life (of ~) is … years. (⋯⋯的)使用年限是⋯⋯年。負債與資本pattern 270 Provisions (for ~) were raised. 已計提(⋯⋯的)準備金。pattern 271 Regarding equity, ~ amounts to .... 關於資產,⋯⋯總計⋯⋯。衍生商品pattern 272 It’s a derivative separated from ~. 這是從⋯⋯分離出來的衍生工具。pattern 273 Are we able to exercise ~? 我們能行使⋯⋯?pattern 274 Is a ~ option granted ...? 是否授予⋯⋯選擇權?損益pattern 275 Is sales data available (by~)? 是否有⋯⋯的銷售資料?pattern 276 Revenues are recognized ~. ⋯⋯確認收益。pattern 277 ~ expenses are recognized …. ⋯⋯費用⋯⋯確認。pattern 278 ~ is a non-recurring item. ⋯⋯是非經常性項目。會計○4相關企業與內部會計相關企業與連結pattern 279 ~ has been consolidated. ⋯⋯被合併。pattern 280 Looks like we need ~. 好像應該反映⋯⋯。pattern 281 It’d be nice if subsidiaries ~. 如果子公司⋯⋯就好了。pattern 282 The issue is that ~. 問題是⋯⋯。pattern 283 We have significant influence, as ~. 我們具有重大影響力,因為⋯⋯。監察應對pattern 284 What do you need it for? It’s just a ~. 你需要這個做什麼?這只是⋯⋯。pattern 285 Bookkeeping is done by ~. 簿記是由⋯⋯做的。pattern 286 I understand we have recorded sufficient ~. 我認為我們已充分計提⋯⋯。pattern 287 It’s hard to accept ~. ⋯⋯令人難以接受。pattern 288 Could we have ~ reflected ...? 我們可以⋯⋯反映⋯⋯嗎?內部會計pattern 289 ~ has the control over .... ⋯⋯負責管理⋯⋯。pattern 290 ~ doesn’t seem normal to me. ⋯⋯似乎不正常。pattern 291 I think ~ needs improvement. 我認為⋯⋯需要改善。pattern 292 Upon review of internal control, ~ was found. 在審查內部控制時,發現了⋯⋯。pattern 293 Deficiency that stands out the most is ~. 最突出的缺失是⋯⋯。稅務報稅 pattern 294 Are we eligible for ~? 我們有資格獲得⋯⋯嗎?pattern 295 To claim tax deduction, ~. 為了申報稅額扣除,⋯⋯。pattern 296 The ~ filing is due .... ⋯⋯申報期限是⋯⋯。pattern 297 You may get a deduction if ~. 如果⋯⋯就可以扣除所得稅。pattern 298 Penalties may be charged if ~. 如果⋯⋯可能會被處以罰款。節稅pattern 299 Best way to avoid a tax audit is ~. 避免稅務審計的最好方法是⋯⋯。pattern 300 To reduce taxes, we should ~. 為了節稅,我們應該⋯⋯。pattern 301 ~ is a frequently overlooked tax break. ⋯⋯是經常被忽視的減稅。pattern 302 We’ll have our taxable income deferred by ~. 我們能⋯⋯來遞延應稅所得。增值稅pattern 303 This business is a ~ taxpayer. 這家公司是⋯⋯納稅人。pattern 304 Input tax cannot be claimed if ~. 如果⋯⋯,就不能申報進項稅額扣除。pattern 305 ~ is deductible input tax. ⋯⋯可扣除進項稅額。代扣稅(人事費)pattern 306 ~ is subject to withholding tax. ⋯⋯須扣繳稅款。pattern 307 ~% is to be withheld from .... 從⋯⋯扣繳⋯⋯%。pattern 308 We pay ~ to our .... 我們付給⋯⋯。pattern 309 Staff are entitled to ~ leave. 員工有權享有⋯⋯假。所得稅pattern 310 ~ is non-deductible. ⋯⋯不能計入扣除項目。pattern 311 There are limits on deductible ~. 可扣除的⋯⋯是有限度的。pattern 312 This tax adjustment affects ~. 這個稅務調整影響⋯⋯。pattern 313 We benefited from ~. 我們得到⋯⋯的優惠。pattern 314 In corporate tax, we have an issue on ~. 在公司稅方面,我們有⋯⋯問題。pattern 315 Temporary differences are from ~ (and will be reversed ...). 暫時性差異來自⋯⋯,(將⋯⋯予以轉回。)附錄 商用必備的基礎英文用語
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