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　　Wendy：Lets review our start-up plans. When do you think we will be able to move into our new office

　　温蒂：我们再看一遍我们的初步计划。你想什么时候我们可以搬进新的办公室

　　Lester：Well, we can move in any time after July first, but moving in and actually getting started are two different things.

　　莱司特：七月一号之后我们随时可以搬进去，不过搬进去和实际开始工作是两回事。

　　Wendy：Good point. Anyway, I have our new marketing manager, Helen Parker, helping us get set up.

　　温蒂：说得好。无论如何，我会要我们新任的市场经理，海伦_派克帮忙我们打点一切。

　　Lester：What is she doing

　　莱司特：她是做什么的

　　Wendy：Shes overseeing the purchase of equipment and so forth.

　　温蒂：她监督机器设备的采购等等。

　　Lester：Does she have a background in that sort of thing

　　莱司特：她有那方面的背景吗

　　Wendy：As a matter of fact, it turns out she practically ran her last company, from marketing to finance.

　　温蒂：事实上，她上一个公司从行销到财务，实际上都是她在运作的。

　　Lester：Im looking forward to meeting her.

　　莱司特：我期待认识她。

　　Wendy：Have you begun to investigate factories Im so glad we arent going to try to run our own factory at first.

　　温蒂：你开始调查工厂了吗我很高兴我们没有先试图设立自己的工厂。

　　Lester：Yes, Ive started. And Ive found some good people for R and D, too. Then there are the art people designing our logos-

　　莱司特：是的，开始了。我也替研发部门找了些好人才。然后有一些美术人员设计我们的商标

　　Wendy：Oh, no! Millions of details： logos, slogans, letterhead, name cards . . .

　　温蒂：噢，天哪!有好多的细节：商标，标语，信头，名片

　　Lester：You thought setting up a company was going to be easy

　　莱司特：你觉得创立一间公司会容易吗

　　Grace：Were going to have a problem meeting the budget for the production of our new sound board.

　　葛蕾丝：我们拨给新声卡产品的预算会有问题。

　　Lester：How much of a problem

　　莱司特：问题有多严重

　　Grace：Well, it seems that we underestimated the costs. According to the factory, it will cost about eight percent more than initially projected.

　　葛蕾丝：看样子我们似乎低估了成本。根据制造厂商的说法，成本会比原先计划的还高出百分之八。

　　Lester：Let me see . . .Looking at this, if my calculations are correct, we are about three thousand dollars over budget

　　莱司特：我看看看这状况，假如我算得没错，我们大约比预算多出了三千美金。

　　Grace：Thats right. Its going to cost about three thousand more to complete the first order.

　　葛蕾丝：是的。大约要多花三千元来完成第一批订单。

　　Lester：I see

　　莱司特：我明白了

　　Grace：But if sales go as well as they should, thats still well within our profit margin. Proceeds from sales of the first order will easily cover the cost of the second order.

　　葛蕾丝：不过假如销售状况有应有的表现，那就仍在我们的获利范围之内。第一批定单的营收将会很容易就抵过第二批定单的成本。

　　Lester：In other words, you only need a budget increase for the first order.

　　莱司特：换句话说，你只需要增加第一批定单的预算。

　　Grace：Exactly. After that, the product should finance itself.

　　葛蕾丝：完全正确。之后，产品本身就可以获利，不需要再增加预算。

　　Lester：OK. Well, you know, all major budget decisions must be approved by our CEO and the financial officer.

　　莱司特：好的，你知道，所有主要的预算决策需要总裁及财政主管的批准。

　　Grace：Yes, I know. But I thought that if I could get your support first, it might make getting approval easier.

　　葛蕾丝：是的，我知道。只是我觉得如果我能先取得你的支持可能会比较容易得到批准。

　　Lester：Well, youve got my support on this. Ill see what I can do to get the top brass to agree.

　　莱司特：嗯，你已经得到我的支持了。我会看看有什么方法可以让高层主管同意。

　　Lester：Were having some quality-control problems, Jim. We need to go to the source to work them out.

　　莱司特：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。

　　Jim：What problems are you having, exactly

　　吉姆：你们究竟有什么问题

　　Lester：The complaint rate for our new product line is very high, almost seven percent.

　　莱司特：我们新产品的抱怨率非常高，几乎高达百分之七。

　　Jim：Thats high.

　　吉姆：的确很高。

　　Lester：Yes. We keep finding problems when testing the boards.

　　莱司特：没错。我们测试声卡时一直发现问题。

　　Jim：But your promotional materials claim the boards are the least expensive of their type on the market.

　　吉姆：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。

　　Lester：The least expensive, but still fully functional. And we think that your factory needs to take measures to improve quality control.

　　莱司特：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。

　　Jim：That will involve additional expenses for us, which well have to pass on to you as a rate hike.

　　吉姆：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。

　　Lester：Im afraid thats unacceptable. Your contract says that you will deliver a product with a reject rate of less than five percent.

　　莱司特：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。

　　Jim：Well, Ill tell you what, Mike. Ill review the contract and talk with management. Then well get together and hash this out.

　　吉姆：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。