A：We're having some quality-control problems, Jim. We need to go to the source to work them out.
      吉姆，我们有一些品管的问题。我们必须找出问题根源并设法解决。

expenses的解释

B：What problems are you having, exactly?
      你们究竟有什么问题？

A：The complaint rate for our new product line is very high, almost seven percent.
      我们新产品的抱怨率非常高，几乎高达百分之七。

B：That's high.
      的确很高。

A：Yes. We keep finding problems when testing the boards.
      没错。我们测试声卡时一直发现问题。

B：But your promotional materials claim the boards are the least expensive of their type on the market.
      可是你们的促销材料要求这种声卡必须是市场上同类型产品中最便宜的。

A：The least expensive, but still fully functional. And we think that your factory needs to take measures to improve quality control.
      是要最便宜，但仍要有完备的功能。我们认为你们工厂需要采取措施来改善品管。

B：That will involve additional expenses for us, which we'll have to pass on to you as a rate hike.
      那意味我们会有额外的开销，而我们会把价格增加部分转嫁到你们身上。

A：I'm afraid that's unacceptable. Your contract says that you will deliver a product with a reject rate of less than five percent.
      恐怕我们无法接受。你们的合约上说你们会以低于百分之五的瑕疵率交货。

B：Well, I'll tell you what, Mike. I'll review the contract and talk with management. Then we'll get together and hash this out.
      嗯，莱斯特我跟你说，我会再看一遍合约，并和管理部门讨论。然后我们会一起讨论解决这个问题。

1. 支出：公司会先计算公司的净销售和销货成本,得到这两个项目的数目后就可计算毛利(Gross Profit/Loss). 将收入和支出的总和相减后就可计算纯利亏损(Net Income/Loss). 以下会有几条重要公式:纯利 = 所有收入 (Revenue) - 所有支出 (Expenses)