（★ 聽對話內容） 本週話題焦點：收發電子郵件與傳真 (接收傳真資料)
Allen is the plant controller for the factory in China. Jenny stops by his desk to drop off some documents that he needs in order to calculate the budget for the next fiscal year.
Allen 是大陸工廠的成本會計。Jenny 來到他的辦公桌，拿了一些他需要的文件給他，為明年的會計年度推估預算。 |
Jenny: Here you go, Allen. Jenny：Allen，這些是你要的東西。
Allen: Thanks. It's time to crunch some numbers! Allen：謝啦。該是來結算的時候了！
Jenny: I don't know how people can enjoy accounting? I took a cost accounting course in university, and it was so boring! Jenny：我真是不知道為什麼有人可以喜歡做會計工作？我在大學的時候有修過一門成本會計的課，那實在是很無聊！
Allen: Well, my father is an accountant and my grandfather was an auditor, so I guess that it's in my genes! Allen：這個嘛，我爸爸是會計，而我祖父是審計員。所以我猜這是基因遺傳吧！
Jenny: I still have another pile of papers on my desk for you. I'll go and get them for you now. Jenny：我桌上還有一疊文件要給你。我現在過去把它們拿來給你。
Allen: That's alright. I'm going on a coffee break now. I'll pick them up on my way back. Oh, by the way. Did you receive a fax from the factory? The supervisor was supposed to fax me some figures for raw materials. Allen：沒關係。我現在正要喝杯咖啡休息一會。我回座位時，會自己去拿。喔，對了，你有收到工廠那邊過來的傳真嗎？那邊的主管應該要傳真一些原始資料的表格給我。
Jenny: We haven't received any faxes all day. I'll let you know if one comes in for you. Jenny：我們今天都還沒收到任何傳真。如果有要給你的傳真進來，我會告訴你。
Allen: Thanks. Do you want to join me for a cup of java? Allen：謝啦。你要跟我一起喝杯咖啡嗎？
Jenny: Sure! Sounds good to me! Let's go. Jenny：當然好！聽起來很讚！我們走吧。
重要字詞講解：1.plant controller 成本會計
例：Allen is the plant controller for the factory in China.
（Allen 是大陸工廠的成本會計。）
例：Tom is a good plant controller because he has a knack for numbers and details.
（Tom 是個很好的成本會計，因為他對數字和細節很有一套。）
2. budget (n.) 預算；成本
例：I think you need to spend less and save more to balance your budget.
（我認為你需要少花點，多存點，才能平衡收支。）
例：He spends as little as possible to keep his monthly budget below 10000 NT dollars.
（他盡可能地少花錢，把成本控制在一萬元以下。）
3. fiscal (adj.) 財政的；會計的
例：He needs some documents in order to calculate the budget for the next fiscal year.
（他需要一些文件以計算明年的財政預算。）
例：When does the fiscal year of Taiwan begin?
（台灣的會計年度從什麼時候開始？）
4. crunch numbers 計算、統計數字
例：It's time to crunch some numbers!
（該是來結算的時候了！）
例：I'm afraid we need to crunch a lot of numbers before we can come to a conclusion.
（恐怕我們在得到結論之前，有一堆數字要計算。）
5. auditor (n.) 審計員
例：My father is an accountant and my grandfather was an auditor.
（我爸爸是會計，而我祖父是審計員。）
例：The auditor is visiting us tomorrow. Let's get all the account books and other documents.
（查帳員明天會來，我們把帳本和其他單據都準備好吧。）
小試身手
1. Our ____ ____ made our company a ____ plan for the next ____ year.
（我們的成本會計為我們公司訂定了下個會計年度的預算計畫。）
2. My father is an ____. He ____ ____ almost every day.
（我的父親是個審計員，他幾乎每天都在計算數字。）
請
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☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆
解答
1. Our plant controller made our company a budget plan for the next fiscal year.
（我們的成本會計為我們公司訂定了下個會計年度的預算計畫。）
2. My father is an auditor. He crunches numbers almost every day.
（我的父親是個審計員，他幾乎每天都在計算數字。）
相關實用句型解析
1. 選修 … 課程
take … course
例：I took a cost accounting course in university, and it was so boring!
（我在大學的時候有修過一門成本會計的課，那實在是很無聊！）
例：I am considering taking the mass media communication course this semester.
（我在考慮這學期要修那門大眾傳播學的課程。）
※ 小叮嚀：
此句型也可更改為 "take a course in …"。例：She took a course in English literature.（她修了一堂英國文學的課。）
2.可以 / 應該 …
be supposed to + 原形動詞 …
例：The supervisor was supposed to fax me some figures for raw materials.
（那邊的主管應該要傳真一些原始資料的表格給我。）
例： They are not supposed to show up tonight since their names are not on the list.
（他們的名字不在名單上，所以他們今晚不應該出現的。）
※ 小叮嚀：
"be supposed to" 也有「被允許」之意。例：You are not supposed to go out now!（你不准現在出去！）
小試身手
1. 如果你真的沒有很多時間，我建議你選修線上課程。
_____________________________________________________________________
2. 他應該幾天前就到這裡了，不過我還沒看見他。
_____________________________________________________________________
請
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☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆★☆
解答
1. If you really don't have much time, I would suggest that you take an online course.
2. He was supposed to arrive here a few days ago, but I've not seen him yet.
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