19. Cost Control 成本控制
1 Words and Phras单词和词组
quantify量化 run above budget超出预算
allowance津贴 beside the point离题，不相关
creativity创造力 hard to quantify很难量化
tighten紧缩 tighten up on the spending紧缩开支
overrun慕兰诗超支 be bad on基于，依据，根据
breakdown明细表 bring them into line使采取一致行动
写一种植物作文 requisition订购申请 a real pain真烦人
coordination鼎牛斗地主协调 don’t have a clue一窍不通
bulk大宗 build up a standard stock建立标准库存
restrictive各自的 a fairly new company相对年轻的公司
2 Sentences重点句型
1. That’s beside the point. 这不相关。
2. Yeah，that’s what I reckon. 是的，这也是我所想的。
3. Some of the codes em stupid to me. 对我来说有些代码看起来挺愚蠢。
4. Sometimes，it’s hard to judge the things. 有时很难评判这些事情。
5. That’s going to make a lot more work for me. 这将给我带来更大的工作量。
6. Accountants think differently to normal people. 会计人员和正常人的思维不同。
7. I hate the idea of taking the order books from us. 我讨厌从我们这儿撤走订货簿。
8. I know some of the costs are running over budget. 我知道有些成本已经超过预算了。
9. Now we’ve got to explain why we need everything. 现在我们需要任何东西都要解释来解释去的。
10. You mean，take all the order books away from the guys?你是说从他们这儿收回订货簿，
11. They should have spoken to us before they came up with the codes.
他们提出这些代码之前应该先和我们商量一下。
12. This is a real pain having to put a cost code on every dollar we spend.
数码美甲每花一块钱都得加上成本代码真是烦人。
13. It slows everything down if we’ve got to go and beg for every little item. c语言用什么软件
为了每件琐碎的物品去求人实在拖了所有业务的后腿。
14. Whoever dreamt them up doesn’t have a clue about the advertising business.
空想出这些代码的人对广告业务根本就一窍不通。
15. We definitely need to improve our ability in controlling the costs of our advertising contracts.
我们确实需要提高控制广告合同成本的能力。
3 Dialogue 1
An Accountant and Manager discuss ways to improve the cost controls.
A: We definitely need to improve our ability to control the costs of our advertising contracts. 简笔画笑脸
B: I know some of them are running above budget, but advertising is a creative game and it’s hard to quantify that.
A: That’s bedside the point. We won the contracts on the basis of our quotes which should have made due allowance for creativity.
B: Yes, but! Sometimes it’s hard to judge the things.
A: We’re not in the business to make a loss so, as I e it, we have no choice but to tighten up on the spending.
B: I don’t exactly know where the cost overruns are occurring so, I don’t know where to start.
A: You need to start with the cost codes I gave you which were bad on the breakdown you gave me when you quoted for the jobs.
B: That’s going to make a lot more work for our people if they’ve got to cost code all their expenditure.
A: Another option is to t up a tighter requisition system where you have to approve all orders over a certain minimum amount.
B: You mean take all the order books away from the guys? That’s going to make a lot more work for me.
A: Well, you’re the Manager and it’s your responsibility to e the jobs are kept within the budget.
B: Yeah, I suppo so. I guess I’ll just have to talk to the guys and bring them into line.
对话1 会计和经理讨论改善成本控制的方法
A: 我们确实需要提高控制广告合同成本的能力。
B: 我知道有些广告合同是超过了预算，但是广告是创造性行业，很难量化业绩。
A: 这不相关。我们是在报价基础上赢得合同，而报价已经包含了创造力应有的报酬。
B: 对，但是有时候很难判断的。
A: 我们经营不是为了亏损，所以，依我看除了紧缩开支之外别无选择。
B: 我不知道是哪里出现了超额花费，所以不知道从哪儿入手。
A: 你需要从我给你的成本代码入手。你报价的时候给了我一些明细表，这些代码都在里
面。
B: 如果我们的人需要给所有开支都加上成本代码的话，会给我们造成更加庞大的工作量。
A: 另一个选择就是建立更严格的订货申请系统，如果订货量超过一定最小限度就需要经过批准。
B 你是说从他们这儿收回订货簿?这将给我带来更大的工作量。
A: 没办法，你是经理所以有责任确保支出不超过预算的。
B: 好吧，我想是这样吧。我猜得和我的人谈谈，让他们统一行动。
4 Dialogue 2
Employees complain about new cost control procedures.
A: This is a real pain having to put a cost code on every dollar we spend.
忠实的朋友 B结算管理: Some of tho codes em to be stupid to me. Whoever dreamt them up doesn’t have a clue about the advertising business.
A: Yeah, that’s what I reckon. They should have spoken to us before they came up with the codes.
B: That’s always the way. Accountants think differently to normal people.
A: You might be right there but, there again, I can’t say I understand much about figures or accounts.
B: I hate that idea of taking the order books from us. Now we’ve got to explain why we need everything.
A: Well, as the Boss said, there wasn’t much coordination in the way things were being ordered and some things are cheaper if we buy in bulk.
