剑桥商务英语中级第二版 8a business expenses.ppt

Unit 8a Business expenses Background information Invoice: 1). detailed list of goods shipped or services rendered, with an account of all costs, an itemized bill (指发送的货物或提供的服务所需要费用的详细清 单、逐项列出的票单) 2). an official demand for payment（是要求对方付 款的凭证） Receipt: 1). a written acknowledgement that a specific article, sum of money, or shipment of merchandise has been received. (证实某具体物件、钱款或商业货物已经收到的书 面证据） 2). an official recognition that the payment has been made (证明对方已经付款的正式凭证） I. Claiming expenses Speaking 1 What expenses do people typically incur on a business trip? Incur v. to do sth that means you lose or have to pay an amount of money 担负 e.g. to incur debts/costs/expenses/loses pay bills for food , taxis, etc.支付食物、乘坐出 租车等的费用 pay for accommodation 支付住宿费 traveling expenses 旅行费用 cost of business calls while on your business trip 商务出差期间打公务电话的费用 fax or telephone charges 传真或电话费用 hotel bills 旅馆住宿费 public transportation fares 公交车费 laundry expenses 洗衣费用 client entertainment expenses 招待客户的费用 expenses of gift for client 送礼的费用 What would you do in the following situations? Situation 1: Claim n. a request for money that you believe you have a legal right to from the government, an official organization or a company e.g. Make sure your claims for expenses (= money you have spent while working for your company) are submitted by the end of the month. Your choice: Submit false expenses claims Make honest expenses claims Inflate transportation fee and claim more than you have spent Tell the truth( take subway rather than taxi, convenient and cheap) Earn some pocket money from your company/put personal bills on corporate expenses Improve efficiency and save money for your company Situation 2: Come to sth to add up to a total amount e.g. That comes to ￡23.50. Your choice: Accept the receipt happily Refuse the receipt Do as your client told you--- make false expenses claims Strictly