公司初级英语：利润成本分析

《公司初级英语会话》可以作为提高商务英语水平的工具，尤其利于读者提高英语对话水平和对现代英语俚语的理解；它又能够展示商业管理的众多方面。

P: We beat our profit forecast for the quarter, so we’ve got to be pleased.

C: I agreed, although there are some areas of concern.

P: Yes, but we always thought it would be a tough quarter. $2 million profit on $59 million of revenue is a good performance.

C: That’s true. We’re all delighted that profits went up. But revenues fell for the second quarter in a row-that is what worries me.

P: But we always predicted that, which was why we reduced costs by as much as we did.

C: Yes, I see that operating costs fell from $53 million in Q3 to $46 in Q4.

P: We made the mist of saving by switching to cheaper suppliers.

C: So what accounted for the rest of the costs?

P: One-off charges, either relating to redundancy payments or strategic acquisitions.

C: And what about the profit breakdown by geographic region?

P: Asia made $1.5 million profit: the Americas mad $ 1 million in profit; and we lost $500,000 in Europe.

C: Europe is still dragging us back then.

P: Yes, but we still improved on a loss of $ 700,000 in Q3.

C: And what about our European revenues?

P: They remained flat.

C: Well if we can keep costs low we might manage to break even in Europe in the next quarter.

P: Probably. We expect to see profitability in Europe in the next three to six months.

C: Is there any more scope for cost-cutting next years?

P: We expect to make some saving on shipping cost, but nothing major.

C: That’s fair enough, it’s not as if we need to do anything drastic.