多益单字电子书

企業或個人「破產」我們可以用 go bankrupt 來表達，它的名詞是 bankruptcy。​

The recession has led to many small businesses going bankrupt. 

經濟不景氣導致許多小企業破產。

The business went bankrupt after investing an enormous amount on a product that failed to sell.

這家公司在巨額投資一項賣不出去的產品後破產了。

We will go bankrupt if we keep piling up debts. 

如果我們持續累積債務我們會破產。

The recession has led to the bankruptcy of many small businesses. 

經濟不景氣導致許多小企業破產。

On June 1, 2009, General Motors filed for bankruptcy in New York, with $82 billion in assets and $173 billion in liabilities. It was the third-largest in U.S. history and the largest ever in U.S. manufacturing.

2009 年 6 月 1 日，通用汽車在紐約申請破產保護，資產 820 億美元，負債 1730 億美元。 它是美國歷史上第三大，也是美國製造業有史以來規模最大的。

宣告破產 = declare bankruptcy 

After losing money for three years, the company declared bankruptcy.

虧損了三年後，這家公司宣告破產。

The company went through several ownership changes before declaring bankruptcy in 2015.

該公司在 2015 年宣布破產之前經歷了幾次所有權變更。

To break even 意思是「收支平衡;不賺不賠」，例句：

Our company breaks even this year.

我們公司今年不賺不賠

After paying for our travel costs, we barely broke even. 

在付完旅行費用後我們剛好收支平衡。

Thanks to increased sales this quarter, I'm confident that we will break even.

由於本季度銷售額增加，我相信我們將實現收支平衡。

Budget 翻成中文有以下三種解釋，第一種用法是當成名詞「預算」，第二種用法是當動詞「編預算」，第三種用法是當成形容詞「平價的」，注意他們各自的詞性和用法喔。​

第一種用法是當成名詞「預算」。​

Our firm has drawn up a budget for the coming financial year. 

我們公司已經草擬了下一財政年度的預算方案。

Our company is finding it increasingly difficult to remain within budget. 

我們公司發覺想把支出維持在預算之內是越來越難了。

Our monthly budget is too high.

我們的每月預算太高了。

We have a tight budget.

我們預算很緊。

Most young people have to live within a tight budget.

大多數年輕的生活預算很緊。

第二種用法是當動詞「編預算」

Our company didn't budget carefully this year.

我們公司今年沒有很小心的編預算

An extra $20 million has been budgeted for schools this year.

今年學校預算增加了 2000 萬英鎊。

第三種用法是當成形容詞「平價的」，常見的搭配詞有：

• budget hotel （平價旅館）

• budget travel（平價旅遊）

• budget car rental（平價租車）

• budget store（平價商店）

• budget airline（平價航空）

The popular website “Backpacker” offers many helpful tips and advice on budget travel. 

受歡迎的「背包客棧」網站提供許多有用的平價旅遊祕訣與建議。

Inside the booklet, you can find some coupons for budget car rental. 

這本小冊子裡有一些平價租車的折價券。

I like to shop at local budget stores. There is no point in paying extra for everyday items. 

我喜歡在當地的平價商店買東西。沒必要多花錢在日常生活用品上。

On/within budget =符合預算

Over budget = 超出預算

Under budget = 低於預算

The rent is right on our budget. I think we can rent this condo. 

租金剛好符合我的預算。我覺得我們可以租這個公寓。

The rent is over our budget. I don't think we can rent this condo. 

租金超出我的預算。我不認為我們可以租這個公寓。

I always go over my budget when I shop for clothes.

我在買衣服時總是超支預算。

Our bathroom renovation was completed one week ahead of schedule and under budget.

我們的浴室裝修比計劃提前一週完成，而且低於預算。

Capital 分別有名詞和形容詞的用法，第一個用法是名詞「資金」，第二個用法是名詞「大寫字母」以及形容詞「大寫字母的 」，第三種用法是名詞「首都;中心」，以下透過例句一起學習吧！

Capital  = 名詞「資金」，如 monthly budget (每月預算)，例句：

We put 2 million capital into the business, but we're unlikely to see any return for a few years. 

我們在生意上投入了兩百萬的資金，但很可能在幾年內都看不到任何回報。

Without capital, you won't get your business started. 

缺乏資金的話，你是沒辦法開始你的事業開始的。

The business has strong and predictable cash flow and discretionary capital expenditures.

該企業擁有強勁且可預測的現金流和可自由支配的資本支出。

No matter how enticing your business proposal may be, generating capital for it is never an easy task. You have to know all the tactics to influence the investors. Therefore, an investor meeting is one of the most crucial moments for any business. 

無論你的商業計劃書多麼地誘人，為其籌募資金從來都不是一件容易的事。你必須了解所有能夠影響投資者意願的策略。因此對任何企業來說，投資者會議都會是他們所面臨最關鍵的時刻之一。

Capital ​ = 名詞「大寫字母」以及形容詞「大寫字母的 」，英文大寫字母我們可以說 capital/capital letters 或是 uppercase/uppercase letters，例句：

Do you write "Calvinist" with a capital "C" or not? 

你寫 Calvinist 這個字的時候 C 會大寫嗎？

有時候填寫資料會被要求寫「大寫字」，表格上會寫著 Print Name，其實它的意思就是希望你字跟字不要連在一起(像平時簽名一樣的草書)，整齊地用大寫寫下你的名字：

Please print your name in capitals.

Please print your name in capital letters.

請用大寫字母寫下你的名字。

If the text is in capitals, it is difficult to read.

如果文本是用大寫字寫的，就很難閱讀。

另外補充：小寫字母我們會說 small letters 或是 lowercase/lowercase letters (有發現嗎？lowercase、uppercase、capital 這三個單字在這個解釋下，都是同時身兼名詞與形容詞用法的)

Capital ​ = 名詞「首都;中心」，例句：

Canada's capital city is Ottawa. 

加拿大的首都是渥太華。

Canberra, the capital city of Australia since 1908 has earned the title of the "Bush Capital" because of incorporating significant areas of natural vegetation while it was designed.

坎培拉於 1908 年成為澳洲首都，因城市在設計之初納入大量自然景觀而獲得“叢林之都”的稱號。

London used to be the financial capital of the world. 

倫敦曾是世界金融中心。

Copenhagen is the capital and most populous city of Denmark.

哥本哈根是丹麥的首都和人口最多的城市。

Debt 中文翻為「 債務」，我們來看看一些實用的搭配詞： (1) Run up debts = 累積債務 ，(2) Get into debt  = 開始舉債 ，(3) Be in debt  = 處在負債的狀態，(4) Get out of debt  = 脫離債務，(5) Be in debt to + 欠錢對象 = 欠誰的錢，(6) Pay off debts = 還清債務。​

The company has run up huge debts. They will soon go bankrupt.

公司已經負債累累。他們很快就要破產了。

Our company was in debt a couple of years ago but is now turning a profit.

我們的公司前幾年還在負債，但現在開始賺錢了。

Our company is deep in debt.

我們的公司欠很多債。

Our company is in debt to the bank.

我們的公司欠銀行錢。

I am in debt to the bank for my car loan.

我欠銀行汽車貸款。

He got into debt after he lost his job.

他失業後開始舉債。

He's been working three jobs in an attempt to get out of debt.

為了脫離債務，他這段時間同時兼三份工作。

Nearly 50 percent of Americans are falling deeper into debt because of rising inflation. Cars, college, houses, and medical care have become steadily more costly, but incomes have been largely stagnant for two decades.

由於通膨上升，近 50% 的美國人負債累累。汽車、大學、房屋和醫療費用越來越高，但收入在過去 20 年基本停滯不前。

With inflation hitting a 40-year high in June, many young adults and families with young children expect to add to their debt in the next six months in order to make ends meet. 

隨著 6 月份通貨膨脹率達到 40 年來的最高水平，許多年輕人和有小孩的家庭預計在未來六個月內會增加債務來維持生計。

當我們說某家店、某家公司 be out of business or go out of business，意思就是商家「倒閉」或是「停業」。

The recession has led to many small businesses being out of business. 

經濟不景氣導致許多小企業倒閉。

Osaka sushi restaurant has been out of business for years.

Osaka 壽司店已經停業多年了。

We will be out of business if we keep piling up debts. 

我們會倒閉如果我們持續累積債務。

The pizza place down the street will probably go out of business if sales don't get better.

如果銷售情況沒有好轉的話，附近那家比薩店可能會倒閉。

The gift shop is going out of business. It's having a big sale to liquidate the store. This store has been in the family for generations, but the property owners want to tear down the building for a parking lot.

那家禮品店要停業了。他們將會舉行大拍賣來清算商店的商品。這家商店已經世代相傳，但地主希望拆除建築物作為停車場。

Be put out of business or be forced out of business 就是有種外在因素迫使商家/公司倒閉的感覺，有可能是時代變化使然，也有可能是競爭者出現導致市場被瓜分，像是浪漫愛情喜劇《電子情書》You've Got Mail 裡頭就出現過這個片語動詞，湯姆漢克斯 (Joe Fox) 對梅格萊恩 (Kathleen Kelly) 說：Well, let me ask you something. How can you forgive this guy for standing you up and not forgive me for this tiny little thing... of putting you out of business? (故事線是 Joe 經營的 Fox & Sons Books 迫使 Kathleen 的 The Shop Around the Corner 倒閉了)

更多例句：

The new regulations will put many small firms out of business.

新規定將會使許多小公司倒閉。

This small neighborhood bookstore was forced out of business by Amazon.

Amazon 迫使這家小型的社區書店倒閉。

名詞 overhead (美式) or overheads (英式固定用複數) 指的是企業定期花在房租、保險、電費和其他維持公司運營的「經常性開支」，這些費用通常相當固定，在商業中也被認定為經營一家公司的「間接成本」，白話一點的來說，不管今天工廠有沒有出貨，廠房、生產線、會計、水電、保險等等費用還是每天得付的。至於與生產產品與服務有直接關係的「直接成本」或是「營運成本」，英文會用 operating expenses 這個字，比方說製造出一罐可口可樂所需要的原物料和人工 (raw material and labor)：

Many businesses are moving out of New York because the overheads there are too high.

許多企業正遷出紐約，因為那裡的間接成本太高了。

Their offices are in London so the overheads are pretty high.

他們的辦公室在倫敦，所以經費非常高。

當企業營運不善的時候，第一步應該會想到縮減 overhead costs/overhead expenses，包括縮減人力、減少庫存，凡是任何可以降低資本支出，而且不至於立即損害公司收入的花費都一一刪除。

One way of increasing profit margins is to cut overhead costs.

增加利潤的其中一個方法是減少管理費用。

Companies should review overhead costs regularly to determine how to increase profitability. If business becomes quiet, cutting back on overhead usually becomes the easiest way to reduce expenses.

公司應該要定期審查營運費用來決定如何提高公司的獲利能力。如果生意變得清淡，削減開銷通常成為減少開支的最簡單方法。

There are a substantial number of overhead costs associated with running a movie theater, including the salaries of the projectionists, concession workers, ticket sellers, ushers, managers, and maintenance crews. That is why snacks cost so much in movie theaters.

經營一家電影院相關的管理費用有很多，包括放映員、特許攤位員工、售票員、引座員、經理和維修人員的工資。這就是為什麼電影院賣的零食特別地貴。

Payroll 翻成中文有兩種意思，第一個解釋是公司員工的名單，第二個解釋是公司/機構發給員工的工資總額。

Payroll = 公司員工的名單

They cut her from their payroll.

他們將她從工資名單中剔除上。

Be on the payroll 是很常見的用法，表示任職於某家公司

His company has over 3,000 employees on the payroll.

他的公司有超過 3,000 名的員工。

Lucy is currently on the payroll of a small advertising agency.

Lucy 目前任職於一家小型廣告公司。

Payroll = 公司/機構發給員工的工資總額

The company has cut its total payroll by 12% since the merger.

自從公司合併以來，員工總工資已經削減了 12%。

The annual payroll of the college is about $ 4 million.

學院每年的工資約為 400 萬美元。

The firm is growing fast with a monthly payroll of $1 million.

該公司發展迅速，每月發出的工資總額為 100 萬美元。

Profit 指的是「利潤」，常見的用法是 make a profit 或是 turn a profit，pretax profit 意思是「稅前利潤」。​

She makes a big profit from selling waste material to textile companies.

她將廢棄材料賣給紡織公司，從中賺取大筆利潤。

Don't expect to make a lot of profits within the first couple of years of setting up a company.

不要指望在創立公司的頭幾年裡賺取很多利潤。

​​Our company made a huge profit this year, so we are all expecting to get a generous year-end bonus.

我們公司今年賺了大錢，大家都盼著能拿到豐厚的年終獎金。​

Based on last year's figures, company profits are down.

從去年的統計數字看，公司的利潤下降了。

We sold our house at a huge profit.

我們賣掉了我們的房子，賺了很多錢。

Turn a profit = to make money = 從(     )賺錢

We've done all the research, and I'm very confident we can turn a profit.

我們已經做了所有的功課，我非常有信心我們可以從中獲利。

He's been in business for five years but has not yet turned a profit.

他進入這個行業已有五年，但還沒有開始獲利。

The company plans to turn a profit three years from now.

公司計劃在三年後開始獲利。

Pretax profit = 稅前利潤

A year ago the Thompson company had a pretax profit of 35 million USD.

一年前，Thompson 公司的稅前利潤是 3500 萬美元。

The company donates 15% of its pretax profit to charity.

該公司將其稅前利潤的15%捐給慈善機構。

Highly profitable = 高獲利的

Trading in used cars is a highly profitable business.

買賣中古車是個很賺錢的行業。

This figure implies that the company will be highly profitable and competitive in the year 2023.

這項數字意味著這家公司將在 2023 年實現高獲利和強大的競爭力。

It can be possible for pet food business owners to make a profit margin of 40% to 50%, which can make the business highly profitable.

寵物食品業主是可以賺取 40% 到 50% 的毛利率，這也使得它成為高獲利的產業。

The agreement was profitable for everyone.

這個協議對大家都是有(利)益的。

Dropshipping pet supplies is profitable. 

直運寵物用品是有利可圖的。

​註：Dropshipping 或是拼 drop shipping 就是賣家直接向供應商下單，讓供應商直接寄送給指定買家。當顧客在你的電商平台上下單後，賣家將客戶訂單和裝運細節轉單給第三方供應商，供應商就會把貨物直接發送給顧客。這種供應鏈管理方式中文翻成「直運」或是「代銷」，它的優點是身為零售商 (retailer) 的賣家不需要囤積庫存。)

在商業的世界中，a quater 代表一個季度，也就是三個月的時間，日常用法中，a quarter of something 可以用來指任何東西的「四分之一」，延續「四分之一」的概念，quarter 也可以用來指籃球、橄欖球等等比賽時間的「一節/一局」，在美國和加拿大，a quarter 就是25分(25 cents)的美元/加幣。​

1. 在商業的世界中，a quater 代表一個季度，也就是三個月的時間

The company's profits rose in the first quarter of the year.

該公司的利潤在今年第一季度有所增長。

We are working on a plan to strengthen sales for the next quarter. 

我們正在擬定一項計劃來加強下一季的銷售額。

The tech company said that the share repurchase program has no expiration date and may be terminated at any time. It also said it would pay a dividend of $0.62 per share, which is 6 cents over the previous quarter.

這家科技公司表示，股票回購計劃沒有到期日，可能隨時終止，除此之外，公司將支付每股 0.62 美元的股息——比上一季度增加了 6 美分。

We have had unprecedented sales in the last two quarters and our goal is to make the next one even more successful.

我們前兩季(締造了)前所未有的銷售額，我們的目標是讓下一季更加成功。

Apple today announced financial results for its fiscal 2021 fourth quarter ended September 25, 2021.

蘋果今天公佈了截至 2021 年 9 月 25 日的 2021 財年第四季財務。

2. 日常用法中，a quarter of something 可以用來指任何東西的「四分之一」，把蘋果切成四塊 (to cut an apple into quarters) 是很常見的作法，但一個8吋大蛋糕切成四塊看起來可能不太美味，蛋糕、麵包、馬鈴薯等等要切成「片」比較合理，這時候我們會用 to cut the cake into slices。

They're firing almost a quarter of the workforce.

他們解雇了近四分之一的勞動力。

The average price of a home in the UK has surpassed a quarter of a million pounds for the first time in history.

英國房屋平均價格歷史上首次超過 25 萬英鎊。

A quarter of an hour = 15 minutes = 一刻鐘

It takes more than a quarter of an hour to go from here to City Hall.

從這裡到市政府要15分鐘。

The cathedral has entered the final stage of construction. It took nearly a quarter of a century to build. 

大教堂已進入建設的最後階段，建造耗時近四分之一個世紀。

3. 延續「四分之一」的概念，quarter 也可以用來指籃球、橄欖球等等比賽時間的「一節/一局」

There are three minutes left in the second quarter.

第二節比賽還剩三分鐘。

A 17-0 run to start the fourth quarter helped the Warriors to a 104-89 win over the Cleveland Cavaliers on Thursday night at Rocket Mortgage FieldHouse.

週四晚上在 Rocket Mortgage FieldHouse，勇士隊以 17-0 的比分開啟第四節，幫助勇士隊以 104-89 擊敗克里夫蘭騎士隊。

4. 在美國和加拿大，a quarter 就是25分(25 cents)的美元/加幣

I used to carry a bunch of quarters around in my pocket. 

我以前會隨身攜帶一堆25美分硬幣在我的口袋裡。

Do you have a quarter for the parking meter?

你有25美分的硬幣嗎？我要投停車計時器的。

Quarterly 就是每季/每三個月一次的。​

(形容詞用法)

A publicly-traded company is required to file financial reports on a quarterly basis.

上市公司必須每季提交財務報告。

We haven't been meeting our quarterly sales projections.

我們沒有達到我們本季度的銷售預測。

The company has observed a major upsurge in its value, as its quarterly revenue reports are improving significantly.

由於季度收入報告有顯著的進步，該公司的價值大幅上漲。

(副詞用法)

The journal was published quarterly until 2005, when it became bimonthly.

該期刊每季度出版一次，直到 2005 年才變為雙月刊。

Under the terms of the lease, the rent is payable quarterly.

根據租賃條款，租金每三個月支付一次。

Audit 動詞名詞同形，第一個意思是外人對公司的「查帳」，第二個意思是可以是公司內部的「審計、稽核」，第三個意思是「旁聽」，透過例句一起來學習這個字的用法吧！

Audit = 外人對公司的「查帳」

They audit our company's accounts each year.

他們每年都來我們公司查帳。

Audit = 公司內部的「審計、稽核」

We have finished auditing our company's account. Everything seems to be correct.

我們剛完審計完公司的帳戶，看來一切無誤。

以上是動詞的用法，audit 也可以當名詞，例如：

The audit of our company's account was completed yesterday.

公司的帳戶昨天剛審查。

We carry out a full internal audit once a year.

我們每年進行一次全面的內部審計。

We are going to conduct an audit of the accounts for the year 2019/20 tomorrow. 

我們明天要來審計公司2019/20的帳戶。

註：To conduct an audit of = audit (動詞)

Audit = 旁聽

在大學裡，有不少學生會在課餘時間旁聽某些自己有興趣的課。如果是通過正式註冊的旁聽，就是 audit 。這樣的課程叫 auditing courses。這種旁聽需要付學費，但不用交作業也不用考試。另一種為非正式的旁聽 sit-ins ，sit-ins 比較像是還沒選那堂課之前，跟教授私下溝通好，去聽一兩堂課。sit-ins 不需要交學費，當然也不用交作業或是考試，但是 sit-ins 基本上不太可能讓學生從開學聽到學期末。例句：

To audit a class you need to go through the registration process. To sit-in in a class, you only need to talk to the instructor before the class starts.

要正式旁聽的話，你必須透過學校的註冊系統。非正式旁聽的話，只要在開學前跟老師溝通好就可以了。

Many colleges allow auditing in their courses. But since you're paying for it, you might as well go the extra mile and get credit for your work. 

有很多學院都允許旁聽。但既然都要付錢，還不如努力一點拼學分。

The company's accounts were checked twice over, the second time by an independent auditor.

該公司的帳目被檢查了兩次，第二次由獨立審計師檢查。

My brother is an auditor for a big accounting firm.

我哥哥是一家大型會計師事務所的審計師。

A part-time bookkeeper will relieve you of the burden of chasing unpaid invoices and paying bills.

兼職簿記員將減輕您追逐未付發票和支付帳單的負擔。

David could never be a bookkeeper because he is not very organized.

David 永遠不可能成為一名簿記員，因為他不夠有組織。

A bookkeeper's job is to maintain complete records of all money that has come into and gone out of the business. Bookkeepers record daily transactions in a consistent, easy-to-read way. Their records enable accountants to do their jobs.

簿記員的工作是維護所有公司資金進出的完整記錄。簿記員以一致、易於閱讀的方式記錄日常交易。他們的記錄使會計師能夠完成他們的工作。

Bookkeeping 指的是記錄企業帳目(採購以及銷售)的工作或活動，to do the bookkeeping 是很常見的說法。​

My aunt has been doing the bookkeeping for a small company for the past fifteen years.

過去十五年來，我阿姨一直在為一家小公司做簿記工作。

As our business grows to include more customers, vendors, and employees, keeping track of finances on our own becomes more challenging. That is why we've decided to hire someone to do the bookkeeping. 

隨著我們的業務擴張，有了更多的客戶、供應商和員工，我們自己追蹤財務變得更具挑戰性。 這就是為什麼我們決定僱人做簿記的工作。

While some small business owners do their own bookkeeping, other small businesses hire a bookkeeper or employ a small accounting department with data entry clerks reporting to the bookkeeper.

有一些小企業主會自己進行簿記，但也有其他小企業會聘請簿記員或僱用小型會計部門，由當中負責數據登錄的人員向簿記員報告。

Effective bookkeeping will keep the tax affairs at ease and businesses can easily calculate the exact amount of taxes to be paid. 

有效的記帳可以讓稅務更輕鬆，企業可以輕鬆計算出要繳納的確切稅款。

During the review, auditors reviewed every bookkeeping entry over 1 million dollars from 1995 to the present.

在審查過程中，查帳人員審查了從 1995 年至今每一個超過美金 100 萬的簿記項目。

現金流 (cash flow) 顯示收入 (incoming revenue) 和支出 (outgoing payments) 的時間。 它反映了流動性 (liquidity)，我們可以用現金流評斷一家公司將出售的商品或服務轉換為現金的能力。

The company is looking at new ways to generate cash flow.

該公司正在尋找產生現金流的新方法。

The business has strong and predictable cash flow and discretionary capital expenditures.

該企業擁有強勁且可預測的現金流和可自由支配的資本支出。

The company expects to cut negative cash flow to $ 20 million by year end.

該公司預計到年底將負現金流減少至 2000 萬美元。

Long-term negative cash flow can do serious damage. For example, a small business could experience late fees, penalties, and a ruined reputation. 

長期負現金流會造成嚴重損害，例如，​小型企業可能會有滯納金、罰款和聲譽受損的情形。

Deficit 是名詞，最常見的意思是「虧損、赤字」。​

Our company has a deficit of 3 million dollars this year.

我們公司今年有三百萬的虧損。

The government is facing a deficit of $3 billion. 

政府正面臨三十億的赤字。

The UK's deficit in manufactured goods fell slightly in the last three months. 

在過去的三個月裡，英國製造業的虧損微微下降。

Trade deficit =  貿易逆差

另外一個相關的專業術語是 trade deficit，意思是「 貿易逆差」，意思是當一國在某段時間內進口貿易總額大於出口貿易總額，經常搭配動詞 run，例句：

The country is running a trade deficit of $250 million. 

該國的貿易逆差已達 2.5 億美元。

Spain ran a trade deficit of €4.76 billion in May of 2022.

西班牙在 2022 年 5 月的貿易逆差為 47.6 億歐元。

Due to soaring energy costs and the yen's weakness against the dollar, Japan recorded a trade deficit in April as its import price rose by 28%.

由於能源成本飆升和日元兌美元走軟，日本在 4 月份因為進口價格猛增 28%出現貿易逆差。

既然學了貿易逆差 trade deficit，那「貿易順差」要怎麼說呢？當一國的出口貿易總額大於進口貿易總額就是 trade surplus，例句：

The country is running a trade surplus of $250 million. 

該國的貿易順差已達 2.5 億美元。

Germany recorded a €7.7 billion trade surplus in June of 2022.

德國在 2022 年 6 月出現了 77 億歐元的貿易順差。

Expenditure 通常用來指政府或一家公司的大金額的「花費」或「開支」，用法比較正式。​

There's a significant increase in military expenditure last year.

去年的軍事開支顯著上升。

In 2020, the total expenditure on education in Taiwan increased to around 928.4 billion New Taiwan dollars.

2020年台灣教育總支出增至約 9284 億元新台幣。

The company allocated a huge part of its expenditure on its expansion project.

該公司將很大一部分支出用於擴建項目。

我們會用 expense 來指比較正式及大金額的費用，比方說經營一間公司的經費/開銷有：租金費用 (rental expenses)、利息費 (interest expenses)、人事費用 (personnel expenses)、基礎設施費用像是水費、電費、燃氣費等 (utilities expenses)、差旅費 (travel expenses) 等。

Overhead expenses are what it costs to run a business, including rent, insurance, and utilities.

間接成本是經營一家企業所需的經常性支出，包括租金、保險和水電費。

Many businesses are moving out of New York because the overhead expenses there are so high.

許多企業正遷出紐約，因為那裡的間接成本太高了。

The company's cost-cutting program is expected to reduce expenses by $20 million next year.

該公司的成本削減計劃預計將在明年減少 2000 萬美元的開支。

Our company will reimburse employees for travel expenses.

我們公司會核銷員工的差旅費。

I'm concerned about the project's hidden expenses.

我擔心這個企劃背後的隱性支出。

Our paychecks barely cover our monthly expenses.

我們的薪水幾乎無法支付我們每月的開銷。

Their expenses were getting far ahead of their income.

他們的開支遠遠超過他們的收入。

Our biggest expense this year was our Christmas holiday.

我們今年最大的開支就是我們的聖誕假期。

According to the Ministry of Finance, the basic living expenses per person for 2021 are NT$192,000.

財政部表示，2021年人均基本生活費為新台幣 19.2 萬元。

名詞 expense 也可以指的就是我們用來支付帳單、購買東西等等的花費，經常接在介系詞 at 的 後面，比方說：

At great/huge/considerable/vast expense = (某件事物)所費不貲

At no expense = 免費、不花(你)一毛錢

要注意這時候的 expense 是不可數名詞的用法，千萬不要在後面加上 s，來看例句更清楚：

These items were imported at considerable expense. 

進口這些物品所費不貲。

The tiles were imported at great expense from Italy.

這些瓷磚是以高昂的價格從義大利進口的。

We were able to fix the problem at very little expense.

我們用很少的費用解決了這個問題。

The repairs were made at no expense to us.

維修不花我們一毛錢。

接下來我們來看 expense 三個常見的片語：

• At the expense of 

• At someone's expense

• Go to (the) expense

1. At the expense of someone/something = 以犧牲某人/某物為代價的 

Malls flourished at the expense of small stores downtown.

購物中心的興盛是以犧牲市中心的小商店為代價的。(意思是大型購物商場的蓬勃發展導致市中心其他小店生意變差、甚至倒閉)

She acquired power at the expense of friendships.

她以犧牲友誼為代價獲得了權力。

Unscrupulous businessmen often seek profit at the expense of the safety of workers and consumers.

無良商人往往以犧牲工人和消費者的安全為代價來謀取利潤。

2. At someone's expense 有兩個解釋，第一個意思是「由某個人支付的」，例句：

The tour is free, but all meals are at your own expense. (=you must pay for your meals)

旅遊是免費的，但所有餐點需自費。 

We had a fancy dinner at our parents' expense.

我們吃了一頓豐盛的晚餐，是我們父母親出的錢。

Several state senators traveled to Palm Beach at taxpayers' expense.

幾位州參議員花納稅人的錢前往棕櫚海灘旅遊。

At someone's expense 也有「捉弄」、「拿某個人開心」的意思

Anna kept making jokes at her husband's expense.

Anna 一直拿她丈夫開玩笑。

If a joke made at my expense is funny, I'll still laugh.

如果以捉弄我為樂的玩笑很有趣，我仍然會笑。

I never minded when friends made jokes at my expense because it was always done to raise a laugh, and when it was funny, I would laugh as much as anyone. 

我從不介意朋友開我的玩笑，因為這總是為了引起笑聲，當它很有趣時，我會像任何人一樣大笑。

3. 當我們說某個人 go to (the) expense of doing something 或是 go to great expense to do something，就是指他/她把錢花在某件事物上，而且花了很多錢，例句：

Why go to the expense of installing something you'll never use?

為什麼要花錢安裝你永遠不會使用的東西？

She went to great expense to have this party.

為了舉辦這個派對，她花了很多錢。

Chinese people are incredibly hospitable and will go to great expense to entertain guests and friends.

華人非常好客，願意花大錢招待客人和朋友。

According to its financial statement, the company made a profit of $12 million last year.

根據其財務報表，該公司去年的盈利為 1200 萬美元。

The company is planning to restate financial statements from 2019 through 2021.

該公司計劃要修正 2019 年至 2021 年的財務報表。

Company management and independent auditors are responsible for ensuring that quarterly and annual financial statements accurately reflect the financial condition of a firm. 

公司管理階層和獨立審計師負責確保季度和年度財務報表準確反映公司的財務狀況。​

Gross margin，也叫做 gross profit margin 或是 gross margin ratio，指的是營收 (Revenue/Net Sales) 扣掉營業成本 (Cost of Goods Sold) 的「毛利率」， 因此能代表產品的成本以及收入的關係，它的公式如下：Gross Margin = ( Revenue– COGS) / Revenue，我們試試看把上方的公式說出來，就是：Gross margin is the difference between revenue and cost of goods sold, divided by revenue. (毛利率是營收與銷售成本之間的差額除以營收。)

Gross margin is the percentage of sales after product costs are subtracted.

毛利率是扣除產品成本後的銷售額百分比。

The company's gross margin weakened slightly due to increased competition.

由於競爭激烈，公司的毛利率略有下降。

Our company hopes to increase this year's gross margin by 5 percent.

我們公司希望今年毛利率可以增加百分之五。

​​The company needed a gross margin of around 25% to make a reasonable profit.

公司需要 25% 左右的毛利率才能獲得合理的利潤。

Market capitalization 或是 market cap 指的是一家上市公司的市值，市值的算法是＝ 股價(成交價) x 股數(該公司總體股數)。​

The company's market capitalization is nearly 2 billion.

公司市值近 20 億美元。

The company now has a market capitalization of about $ 48 billion.

該公司現在的市值約為 480 億美元。

The pharmaceutical and consumer goods giant, Johnson & Johnson,  is worth $461.03 billion in market cap.

製藥和消費品巨頭嬌生公司的市值為 4610.3 億美元。

Market capitalization is calculated by multiplying the price of a stock by its total number of outstanding shares. For example, a company with 200 million shares selling at $50 a share would have a market cap of $10 billion.

將股票價格乘以其流通股總數可以計算出(一家公司的)市值。例如，一家擁有 2 億股股票的公司以每股 50 美元的價格出售，其市值將達到 100 億美元。

Reimburse(動詞) 中文譯為「賠償」，最常見的用法有以下兩種：(1) Reimburse + 人 + for +費用 (2) Reimburse +費用，Reimburse 和 Reimbursement 這兩個字也很常出現在會計領域內 ， Reimburse(動詞) 在會計領域內的意思是「補償先前預墊的款項」 ， 假如員工因為出公差必須預先支出一筆費用，公司事後會補償員工之前先墊的款項，這時候就可以用 reimburse 這個字，更正確的中文翻譯是 「核銷」。

The airline will reimburse me for the amount they have overcharged me.

航空公司將會賠償之前多收我的錢。

The airline will reimburse the airfare.

航空公司將會賠償機票費用。

The insurance company will reimburse you for your car damage.

保險公司將會賠償你車子的損壞。

我們來看看在會計領域內如何使用這兩個單字，Reimburse(動詞) 在會計領域內的意思是「補償先前預墊的款項」 ， 假如員工因為出公差必須預先支出一筆費用，公司事後會補償員工之前先墊的款項，這時候就可以用 reimburse 這個字，更正確的中文翻譯是 「核銷」，用法有以下兩種：

(1) 公司(或發錢的人) + reimburse + 人 + for + 費用

(2) 公司(或發錢的人) + reimburse + 費用

Our company will reimburse employees for travel expenses.

我們公司會核銷員工的差旅費。

Our company will reimburse travel expenses.

我們公司會核銷差旅費。

Reimburse 的名詞變化形就是 reimbursement，中文我們譯為「賠償金額」，Reimbursement (名詞) 在會計領域內的意思是「償還款項 」，我們也可以翻成「核銷」。​

I just received reimbursement from the insurance company the day before yesterday

我前天剛收到保險公司的賠償金。

Insurance companies will not provide any reimbursement before the insurance premium is paid in full.

在保險費還沒有全額付完以前 ，保險公司是不會提供賠償金的。

會計領域

Reimbursement (名詞) 在會計領域內的意思是「償還款項 」 ，我們也可以翻成「核銷」 ， 常見的組合字有 travel reimbursement (差旅費核銷) 和 medical reimbursement (醫療費用核銷)。  

如果你想要說 「我想報支我的差旅費」， 你可以用以下三種說法：

I want to claim reimbursement for my travel expenses.

我想報支我的差旅費。

I want my travel expenses to be reimbursed.

我想報支我的差旅費。

I want to be reimbursed for my travel expenses.

我想報支我的差旅費。

或者你想說 「我想報公帳」，  你可以用以下兩種說法：

I want to claim reimbursement.

我想報公帳。

I want to file a claim for reimbursement. 

我想報公帳。

常見的錯誤用法是 I want to reimburse my expenses 這樣的用法是不對的，因為補償款項的人是公司或是會計部而不是你，正確的用法是 I want my expenses to be reimbursed 或是 I want to be reimbursed for my expenses 或者是 I want to claim reimbursement for my expenses 喔！