高级商务英语口语辅导：口语会刊（69）

会计考友

业务职能——商务（2）
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  A) U; i! s  x1.Change of order 改订单
0 A+ h  i' N2 W& W+ x. D$ c) eA: How do you process a change of order?
) [1 Z6 T2 i, E" j, T! tB: You'd better look at the contract and make sure the order is changeable.
2 u5 d2 ]9 A9 wA：更改订单的程序是怎样的？
0 {6 r1 o3 p* OB：你最好看看合同，确认订单是可以更改的。
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( e4 f0 R: v( ~2 T! \+ |, i6 g2.Cost and benefit analysis 成本和收益分析
* @2 i: s8 l9 C0 s$ h  ]4 JA: Do you know how to do a cost and benefit analysis?
! i% y: Z! S2 hB: A little. Colin is an expert. Ask him.
A：你知道怎么做成本和收益分析吗？
, D. t1 V% o; E: T1 ^! ]B：知道一点，柯林是这方面的专家，去问他.
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3.Destination charge 发运费
A: How much do we pay for destination charge?
B: $300 per car.
A：我们付多少发运费？
B：每辆车300美元。

' H, Y! Q6 g/ a* `9 L/ J2 q4.Operation tax 营业税
. G9 F0 C3 g; r& HA: Do we have to pay operation tax?
$ G% _9 H; b9 [: X, r8 BB: Yes, we do. It is ten percent.
A：我们要付营业税吗？
B：是的，10%。

" R, s) {. x' v: {" s$ x5.Estimated costs 预估成本
, n! o) S1 f6 w  RA: What are the estimated costs for this program?
B: About forty million dollars.
5 g( ^( Y* m3 AA：这个项目的预估成本是多少？
B：大约是四千万美元。