对话：盈利和亏损

 　　Accountants and auditors¹ 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 margin² 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3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。

　　Dialogue

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

　　Sally: Sure, why do you need them?

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

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

　　Beth: Thanks Sally. The senior managers need the results from last month straight away, so I can't stop to talk.

　　Sally: See you later Beth.

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

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

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

　　贝丝：萨利，我想借块电池，你那儿有么?

　　萨利：没问题，你为什么要电池呀?

　　贝丝：我要用计算器算从上月起的公司利润。

　　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。

　　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。

　　萨利：一会儿见，贝丝。

　　纱丽：我一算完就把计算器还你。

　　贝丝：没问题。只要保证利润核算正确就好。

　　萨利：别太担心了，担心的应该是我。

1 auditors   

n.审计员，稽核员( auditor的名词复数 )；（大学课程的）旁听生

参考例句：

• The company has been in litigation with its previous auditors for a full year. 那家公司与前任审计员已打了整整一年的官司。
• a meeting to discuss the annual accounts and the auditors' report thereon 讨论年度报表及其审计报告的会议

2 margin   

n.页边空白；差额；余地，余裕；边，边缘

参考例句：

• We allowed a margin of 20 minutes in catching the train.我们有20分钟的余地赶火车。
• The village is situated at the margin of a forest.村子位于森林的边缘。