職場上絕對會用到的商務英語：從財務會計到...

商用英語為何會需要使用數字？
你是否可以直接用英語敘述以下句子？
- 先輸入傳票就可以了嗎？
- 這筆費用無法請款。
- 要不要一起來確認黃色欄位？
- 我們的預算超過30%了。
- 這產品占了總銷售的10%。
- 匯率以1,100韓圓／美金結算。
- 把閒置資金轉成定存。
- 炸雞市場已是飽和狀態。
- 這數字好像跟結算的不同。
- 報稅期限為7月25日。
- 公司是3月底進行結算。
- 事到如今無法再修改數字。

其實在日常工作中都會遇到上述的這些句子，如果你看到這些句子，腦中沒有立刻反應出要如何用英語描述的話，可能就代表你尚未具備相關工作應有的英語實力。

我曾經看過許多在企劃、管理、財務、會計領域工作的負責人，因為英語吃盡了苦頭，當他們每次遇到與英語相關的事情時，就會覺得煩悶不安，於是抱著焦急想學習英語的心到補習班聽商用英語課程。不過課堂中學到的東西跟工作上使用的說法相差甚遠，令很多人失望，因為商用英語課程中教導的接待訪客、預約住宿、訂餐等表達方式跟實際工作上會使用的內容大不相同。

在經營、企劃、管理、財務、會計領域中工作時很常會以數字為基礎，作為明確傳遞資訊或精確資料的方法，是為了要用數據說服對方。這時所需要使用到的英語水準不僅是日常上的表達，而是要能說明客觀狀況的明確表達方式，幸好這些英語表達有固定的句型可套用。本書依據進行工作業務的行動、流程整理出315個核心句型，可讓讀者廣泛地使用在工作領域中，並能在短時間內達到最有效率的學習。

工作上所需的英語實力應該是能「將自己的意思正確傳遞給對方」，希望各位能透過本書，積極培養可精確把意思表達給對方的英語溝通能力，若讀者有離職、公司內部升遷、海外派遣等機會時，就更需要專精該領域的英語實力，趕緊充實準備後努力爭取吧。Go for it!

本書內容以提升讀者英語實力為基礎，獻給那些努力提升工作資歷、每天與數字相處的所有商務人士。

Yoo Jinyoung

商用英語為何會需要使用數字？
你是否可以直接用英語敘述以下句子？
- 先輸入傳票就可以了嗎？
- 這筆費用無法請款。
- 要不要一起來確認黃色欄位？
- 我們的預算超過30%了。
- 這產品占了總銷售的10%。
- 匯率以1,100韓圓／美金結算。
- 把閒置資金轉成定存。
- 炸雞市場已是飽和狀態。
- 這數字好像跟結算的不同。
- 報稅期限為7月25日。
- 公司是3月底進行結算。
- 事到如今無法再修改數字。

其實在日常工作中都會遇到上述的這些句子，如果你看到這些句子，腦中沒有立刻反應出要如何用英語描述的話，可能就代表你尚...

PART1 一般經營管理
文書作業
告知狀況
pattern 001 I’m working on ~. 我正在處理⋯⋯。
pattern 002 I looked it up ~. 我查過了⋯⋯。
pattern 003 I obtained ~. 我拿到⋯⋯。
pattern 004 I’ll have it done ~. 我會在⋯⋯完成。

提出疑問
pattern 005 The sum does not agree with ~. 總數與⋯⋯不一致。
pattern 006 I cannot see the ~ screen. 無法顯示⋯⋯的畫面。
pattern 007 ~ keep(s) popping up. ⋯⋯一直出現。
pattern 008 This number looks ~. 這個數字看起來⋯⋯。
pattern 009 I think there’s something unusual with ~. 我覺得⋯⋯不太對勁。
pattern 010 I’m not sure where ~ came from. 我不確定⋯⋯是哪來的。
pattern 011 When should ~ be finished by? ⋯⋯要在什麼時候完成？
pattern 012 Do I have to ~ manually? 我必須人工⋯⋯嗎？

指示工作業務
pattern 013 Could you start with ~? 你可以從⋯⋯開始嗎？
pattern 014 Could you draft a ~? 你可以草擬一份⋯⋯嗎？
pattern 015 Could you go through ~ and look for ...? 可以檢查⋯⋯，找看看⋯⋯嗎？

確認進行狀況
pattern 016 Are you done with ~? 完成⋯⋯了嗎？
pattern 017 How are you getting along with ~? ⋯⋯進行得如何？

討論文件
pattern 018 Where is ~ from? ⋯⋯是從哪裡來的？
pattern 019 How much is the ~ as of(for) ...? ⋯⋯的⋯⋯是多少？
pattern 020 Could you take a look at ~? 可以看一下⋯⋯嗎？
pattern 021 Could you open up the ~? 你可以打開⋯⋯嗎？
pattern 022 What ~ do we have on ...? ⋯⋯上的⋯⋯是什麼？
pattern 023 The numbers should be in ~. 數字應以⋯⋯為單位表示。
pattern 024 Could you round ~ the numbers ...? 可以把數字化成⋯⋯整數嗎？
pattern 025 May I print out ~? 我可以印出⋯⋯嗎？
pattern 026 Is it the latest version ~? 這是⋯⋯最新版本嗎？
pattern 027 Whom is ~ reviewed by? ⋯⋯是由誰審查的？
pattern 028 Do you have a computation file for ~? 你有⋯⋯的計算檔案嗎？
pattern 029 What was the original ~? 原本的⋯⋯是什麼？
pattern 030 Could you take ~ out? 你可以刪除⋯⋯嗎？

討論工作
告知現況
pattern 031 I’m now ~. 我目前⋯⋯。
pattern 032 There’s a difference between ~. ⋯⋯和⋯⋯之間是有差異的。
pattern 033 We ~ our budget. 我們⋯⋯預算。
pattern 034 We’re currently in talks with ~. 我們目前正與⋯⋯商談。
pattern 035 The customer is asking for ~. 顧客要求⋯⋯。
pattern 036 The vendor is asking for ~. 供應商要求⋯⋯。
pattern 037 The counterparty for ~ is .... ⋯⋯的交易方是⋯⋯。
pattern 038 The contract has been ~. 合約已經⋯⋯。
pattern 039 I’ve already ~. 我已經⋯⋯。
pattern 040 An order for ~ was placed. 下了⋯⋯的訂單。
pattern 041 ABC Corp. is/has ~. ABC 公司⋯⋯。
pattern 042 The company’s fiscal year ends on ~. 公司的會計年度在⋯⋯結束。
pattern 043 ~ started at 1,000. ⋯⋯從1,000開始。
pattern 044 The share price has ~ today. 今天股價⋯⋯。

說明
pattern 045 This is sales data by ~. 這是⋯⋯的銷售資料。
pattern 046 ~ takes up ... of total sales. ⋯⋯占總銷售額的⋯⋯。
pattern 047 ~ sales are in a in(de)creasing tendency. ⋯⋯銷售額有上升（下降）趨勢。
pattern 048 ~ sales have in(de)creased by …. ⋯⋯的銷售額增加（減少）⋯⋯。
pattern 049 The portion of ~ is high, as … ⋯⋯的比重高是因為⋯⋯
pattern 050 This amount has been computed by ~. 這個金額是由⋯⋯算出來的。
pattern 051 It was calculated by ~. 這是⋯⋯計算出來的。
pattern 052 It has been adjusted into a ~ amount. 這已調整為⋯⋯金額。
pattern 053 Our policy (for ~) is …. 我們的（⋯⋯）政策是⋯⋯。
pattern 054 Our credit line has ~. 我們的信用限額⋯⋯。
pattern 055 The transfer limit ~ is …. 轉帳限額為⋯⋯。
pattern 056 Please refer to ~ for details. 細節請參考⋯⋯。
pattern 057 This amendment is effective ~. 這項修訂⋯⋯生效。

發現困難點
pattern 058 I feel like ~. 我覺得⋯⋯。
pattern 059 ~ is such a tedious task. ⋯⋯真是乏味的工作。
pattern 060 It doesn’t look easy to come up with ~. 算出⋯⋯並不容易。
pattern 061 It’d be nearly impossible to ~. ⋯⋯幾乎是不可能的。
pattern 062 ~ is just too hard to deal with. ⋯⋯真令人傷腦筋。

劃清界線
pattern 063 ~ is not my job. ⋯⋯不是我的工作。
pattern 064 It was the ~ decision. 這是⋯⋯的決定。
pattern 065 Are you sure you really need ~? 你確定真的需要⋯⋯嗎？
pattern 066 ~ is not deductible. ⋯⋯是無法扣抵的。
pattern 067 This should be the job of ~, not mine. 這應該是⋯⋯的工作，不是我的。
pattern 068 Who’s responsible for ~? 誰要為⋯⋯負責？
pattern 069 I have no authority to ~. 我沒有⋯⋯的權限。
pattern 070 Is it okay if I first work on ~, and then help you? 我先處理⋯⋯，然後再幫你可以嗎？

要求協助
pattern 071 Shall I begin with ~? 我從⋯⋯開始可以嗎？
pattern 072 I think ~ is the person for this job. 我認為⋯⋯是這份工作的合適人選。
pattern 073 ~ is the expert on .... ⋯⋯是⋯⋯的專家。
pattern 074 I was wondering if you could come up with ~. 可不可以請你處理⋯⋯？
pattern 075 Could you take over (from) ~? 你可以接手（⋯⋯的工作）⋯⋯嗎？
pattern 076 Why don’t we refer this matter to ~? 我們何不把這件事交付給⋯⋯？
pattern 077 How long will it take you (to) ~? ⋯⋯要花你多久時間？
pattern 078 I think it’d be good for ~ to …. 我認為讓（某人）（做某事）會很好。

指示工作業務
pattern 079 Could you make a call and ask ~? 能打電話請求⋯⋯嗎？
pattern 080 Send an email to ~ and cc …. 寄封郵件給⋯⋯，並寄副本給⋯⋯。
pattern 081 Could you arrange a meeting with ~? 可以安排與⋯⋯的會議嗎？
pattern 082 I’m afraid the work needs to be done ~. 恐怕這個工作必須⋯⋯做。
pattern 083 ~ should be the top priority. ⋯⋯應是當務之急。
pattern 084 Let me know ~. ⋯⋯請告知我。
pattern 085 Let me show you how (to) ~. 我來教你如何⋯⋯。

討論
pattern 086 How did you come up with ~? ⋯⋯是怎麼來的？
pattern 087 Why do ~ de(in)crease constantly? 為什麼⋯⋯持續在增加（減少）？
pattern 088 It seems ~ is under(over)stated. ⋯⋯似乎被低估（高估）。
pattern 089 Could you explain ~? 可以⋯⋯解釋嗎？
pattern 090 What are the main conditions of ~? ⋯⋯的主要條件是什麼？
pattern 091 May I have a look at ~? 我可以看一下⋯⋯嗎？
pattern 092 How did you check ~? 你怎麼查核⋯⋯呢？
pattern 093 Is ~ deducted (from this)? （這個）扣除⋯⋯了嗎？
pattern 094 Is ~ included (in this)? （這個）包含⋯⋯嗎？
pattern 095 There’s a rounding difference between ~. 在⋯⋯和⋯⋯之間有個四捨五入的差異。
pattern 096 What grade is ~ in? ⋯⋯的等級是什麼？
pattern 097 Is an early termination possible ~? ⋯⋯可以提前終止嗎？
pattern 098 Is this a recurring or a non-recurring ~? 這是經常性的或非經常性的⋯⋯呢？
pattern 099 Isn’t there a need to ~? 沒有必要⋯⋯嗎？
pattern 100 Are there any specific instructions for/to ~? ⋯⋯有任何具體的方針嗎？
pattern 101 What items are still ~? 有什麼項目仍⋯⋯？

辦公室日常
接／打電話
pattern 102 Hi! This is ~ (from)…. 嗨！我是（⋯⋯的）⋯⋯。
pattern 103 I’m calling about(to)~. 我打來是⋯⋯。
pattern 104 Could you put me through to ~? 可以幫我轉接⋯⋯嗎？
pattern 105 He(she) is ~. 他（她）⋯⋯。

告知現況
pattern 106 I just sent ~. 我剛寄了⋯⋯。
pattern 107 I haven’t received ~ (from …) yet. 我還沒（從⋯⋯）收到⋯⋯。
pattern 108 I need to go through ~. 我得查看一下⋯⋯。
pattern 109 The deadline (for~) is .... （⋯⋯的）截止日期是⋯⋯。

發現困難點
pattern 110 Overtime is an everyday life, because (of) ~. 由於⋯⋯，加班成了家常便飯。
pattern 111 ~ looks difficult. 好像很難⋯⋯。
pattern 112 I have no clue ~. ⋯⋯我毫無頭緒。
pattern 113 It’s hard to get hold of ~. 聯繫不上⋯⋯。
pattern 114 There’s a report coming up and ~. 就要交報告了，⋯⋯。

要求諒解
pattern 115 I have a ~ meeting to attend. 我有個⋯⋯會議要參加。
pattern 116 By the way, I ~. 順便提一下，我⋯⋯。
pattern 117 Could you please sign ~? 可以請你⋯⋯簽名嗎？

PART2 財務（資金／投資／IR）
資金
管理收支款項
pattern 118 ~ have been deposited to .... ⋯⋯已匯入⋯⋯。
pattern 119 I see the money is in the account, but ~. 我看到帳戶中有匯款，但⋯⋯。
pattern 120 A lot of ~ has been claimed. 有許多⋯⋯申請報銷。
pattern 121 The credit line amounts to ~. 信用額度總計是⋯⋯。
pattern 122 Costs for ~ have been cut. ⋯⋯費用被削減。
pattern 123 This ~ is due .... 這個⋯⋯的期限是⋯⋯。
pattern 124 Was an invoice issued to ~? 請款單開給⋯⋯了嗎？
pattern 125 For uncollected loans, we should ~. 對於未收回的貸款，我們應該⋯⋯。
pattern 126 ~ has been collected and … stays outstanding. ⋯⋯已經收回，⋯⋯還未收回。
pattern 127 I tried to reach out, but ~. 我試著聯絡過，但⋯⋯。
pattern 128 How much did ~ claim for ...? ⋯⋯為⋯⋯申請多少錢？

資金調度與運用
pattern 129 Which ~ offers the cheapest loan? 哪家⋯⋯提供的貸款利率最低？
pattern 130 It has a ~ interest rate of …%. 它的⋯⋯利率是⋯⋯%。
pattern 131 We are mostly financed by ~. 我們的資金大部分來自於⋯⋯。
pattern 132 Extra cash was invested into ~. 額外的現金投資到⋯⋯。
pattern 133 The funds raised are ~ higher than .... 籌集的資金比⋯⋯高⋯⋯。
pattern 134 ~ have been provided as collateral. 已提供⋯⋯作為擔保。
pattern 135 The bank ~ our credit line. 銀行⋯⋯我們的信用額度。
pattern 136 ~ is required for a limit increase. 如果要增加額度，需要⋯⋯。
pattern 137 We should apply for an interest rate cut, as ~ 由於⋯⋯，我們應該申請降低利率。

管理外匯
pattern 138 Figures have been translated into ~. 數值已換算成⋯⋯。
pattern 139 Translations are done using the ~ exchange rate. 以⋯⋯匯率換算。
pattern 140 The exchange rate has ~. 匯率⋯⋯。
pattern 141 Due to the in(de)crease in the ~ exchange rate, 由於⋯⋯匯率上揚（下滑），⋯⋯
pattern 142 The exchange rate closed at ~. 匯率以⋯⋯收盤。
pattern 143 As FX rates are volatile, we’d better ~. 由於外匯匯率不穩定，我們最好⋯⋯。

投資與估價○1 了解公司與產業
一般現況
pattern 144 The company was founded ~. 公司成立於⋯⋯。
pattern 145 The company is made up of ~. 公司由⋯⋯組成。
pattern 146 The major shareholder is ~. 主要股東是⋯⋯。
pattern 147 The company is a ~% owned subsidiary of .... 該公司是⋯⋯持有⋯⋯股權的子公司。
pattern 148 Corporate A is a ~ listed company. A公司是⋯⋯上市公司。
pattern 149 The financials have been audited by ~. 財務報表由⋯⋯審計。
pattern 150 The audit opinion was ~. 審計意見是⋯⋯。
pattern 151 ~ has been chosen as .... ⋯⋯被選為⋯⋯。
pattern 152 The site serves as ~. 該現場作為⋯⋯使用。
pattern 153 The company is the tenant and the landlord is ~. 公司是租戶，房東是⋯⋯。
pattern 154 The company is in litigation with ~. 公司正在與⋯⋯進行訴訟。
pattern 155 Corporate P has ~. P公司⋯⋯。

企業概要
pattern 156 The market outlook seems ~. 市場前景似乎⋯⋯。
pattern 157 ~ is a leading manufacturer of .... ⋯⋯是⋯⋯的領頭製造商。
pattern 158 The company focuses on ~. 公司致力於⋯⋯。
pattern 159 The cash cow of this business is ~. 這個事業的主要財源是⋯⋯。
pattern 160 The company entered into a ~ agreement. 公司簽訂了⋯⋯協議。
pattern 161 Products are made ~. 產品⋯⋯製造。
pattern 162 The ~ hasn’t been great. ⋯⋯表現不佳。

銷售與購買
pattern 163 The company supplies its products to ~. 公司供貨給⋯⋯。
pattern 164 Major customers (for ~) include …. （⋯⋯的）主要客戶包括⋯⋯。
pattern 165 The company won new ~ business. 公司拿到新⋯⋯合約。
pattern 166 The company invested in capex ~. 公司⋯⋯進行資本支出投資。
pattern 167 ~ was acquired by winning a bid. ⋯⋯是透過得標取得的。

競爭力分析
pattern 168 ~ is a saturated market. ⋯⋯市場處於飽和狀態。
pattern 169 There’s still a gap in the ~ market. ⋯⋯市場仍有缺口。
pattern 170 Our main competitors are ~. 我們的主要競爭對手是⋯⋯。
pattern 171 Our strength is ~. 我們的強項在於⋯⋯。
pattern 172 Our weakness, if any, is ~. 我們的弱點，如果有的話，就是⋯⋯。
pattern 173 Our opportunity is ~. 我們的機會在於⋯⋯。
pattern 174 One threat we’re facing is ~. 我們正面臨的一項威脅是⋯⋯。
pattern 175 The major driver of growth is ~. 成長的主要動力在於⋯⋯。
pattern 176 The improvement comes from ~. 改善來自⋯⋯。
pattern 177 The growth is due to ~. 成長是因為⋯⋯。
pattern 178 Increase in productivity is expected due to ~. 由於⋯⋯，預計生產力會提高。
pattern 179 The company is sued for ~. 公司因⋯⋯遭到起訴。
pattern 180 The company is not doing great due to ~. 因為⋯⋯公司業績不佳。

投資與估價○2 估價(Valuation)
基本前提
pattern 181 Assumptions are made in the most ~ way possible. 假設是以最⋯⋯的方式設定。
pattern 182 The discount rate used is ~. 使用的貼現率為⋯⋯。
pattern 183 How did you estimate ~? ⋯⋯是怎麼估計的？
pattern 184 Valuation method used is ~. 使用的評價方法是⋯⋯。
pattern 185 Inputs used include ~. 投入變數包括⋯⋯。
pattern 186 ~ is expected to remain stable. ⋯⋯預計會維持穩定。

銷售與原價
pattern 187 The company is expected to generate ~. 公司預計將產生⋯⋯。
pattern 188 Sales quantity is estimated considering ~. 銷售數量的估計是基於⋯⋯的考量。
pattern 189 Sales price is estimated considering ~. 銷售價格的估計是根據⋯⋯作考量。
pattern 190 ~ were selected as customers. ⋯⋯被選為客戶。
pattern 191 The LTM ~ sum up to .... 最近12個月的⋯⋯總計達⋯⋯。
pattern 192 Cost of goods sold consists of ~. 銷貨成本包含⋯⋯。
pattern 193 Operation days (for ~) are .... （⋯⋯的）開工天數為⋯⋯。
pattern 194 There is a strong seasonality in ~. ⋯⋯呈現強烈的季節性。

其他調整
pattern 195 ~ are assumed to increase by the inflation rate. ⋯⋯是假設隨著通貨膨脹率增加。
pattern 196 AR is assumed to be collected by ~. 應收帳款是假設按照⋯⋯收回。
pattern 197 ~ illustrates ... and is 5% of sales. ⋯⋯作為⋯⋯性質，占銷售額5%。
pattern 198 Variable costs are assumed to change pro rata to ~. 變動成本是假設依照⋯⋯按比例變化。
pattern 199 CAPEX consists of ~. 資本性支出包含⋯⋯。
pattern 200 The EBITDA has been normalized by ~. EBITDA⋯⋯後正常化。

結論
pattern 201 In the ~ scenario, ... is assumed. 在⋯⋯的情境，假設⋯⋯。
pattern 202 The issue is that the company ~. 問題在於該公司⋯⋯。
pattern 203 In valuation, we have an issue on ~. 在評價方面，⋯⋯有問題。
pattern 204 The conclusion is that ~. 結論是⋯⋯。
pattern 205 The exit strategy is ~. 退場策略是⋯⋯。

IR (Investor Relations)
投資者應對
pattern 206 Our shares have ~. 我們的股票⋯⋯。
pattern 207 The reason for the decline is ~. 下跌的原因是⋯⋯。
pattern 208 The stock price is expected to recover as ~. 由於⋯⋯，股價預期會回升。
pattern 209 We’re flooded with phone calls from ~. ⋯⋯打來的電話使我們應接不暇。
pattern 210 We're provided with payment guarantees by ~. 我們有⋯⋯提供的付款保函。
pattern 211 We’ve filed a lawsuit against ~. 我們已對⋯⋯提出訴訟。
pattern 212 The effect on the financials is ~. 對於財務報表的影響⋯⋯。
pattern 213 Our earnings improved thanks to ~. 由於⋯⋯，我們的收益有所改善。
pattern 214 Rumor has it that we ~. 有傳聞說我們⋯⋯。
pattern 215 The new business plan has been approved by ~. 新的商業計畫已經獲得⋯⋯批准。
pattern 216 The main cause of delay is ~. 延遲的主要原因是⋯⋯。
pattern 217 We’ll keep you posted on ~. 我們會隨時告訴你⋯⋯的最新情況。
pattern 218 We believe the situation ~. 相信這種情況⋯⋯。

經營公告
pattern 219 The company is subject to ~. 公司須接受⋯⋯。
pattern 220 ~ needs to be submitted to the authorities. ⋯⋯需要提交給當局。
pattern 221 Resolutions for ~ are to be made. 將進行⋯⋯的決議。
pattern 222 ~ is resolved at the .... ⋯⋯是⋯⋯的決議事項。
pattern 223 We’re planning to disclose ~. 我們正計劃公告⋯⋯。
pattern 224 ~ is performed on a regular basis. 定期執行⋯⋯。
pattern 225 Risk is managed by ~. 透過⋯⋯來管理風險。

PART3 會計／稅務
會計○1輸入傳票與結算
輸入傳票
pattern 226 What’s the corresponding account for ~? ⋯⋯的對應帳戶是什麼？
pattern 227 ~ is cleared, once .... 一旦⋯⋯，就會把⋯⋯結清。
pattern 228 Adjusting entries for ~ have not been done. ⋯⋯的調整分錄尚未完成。
pattern 229 Reversing entries for ~ should be done. 應該完成⋯⋯的轉回分錄。
pattern 230 Looks like ~ needs to be offset against …. 看來⋯⋯需要抵銷⋯⋯。

ERP
pattern 231 Could you log on to the ERP and ~? 你可以登入ERP（企業資源規劃系統）嗎？
pattern 232 The key-user of ~ is .... ⋯⋯的主要使用者是⋯⋯。
pattern 233 ~ may not have gone through (...) yet. ⋯⋯可能還沒有反映（在⋯⋯上）。

結算
pattern 234 This figure doesn’t seem to agree with ~. 數字似乎與⋯⋯不一致。
pattern 235 Could you tie these numbers out to ~? 可以把這些數字和⋯⋯核對一下嗎？
pattern 236 Let’s start with the recons between ~. 我們從⋯⋯和⋯⋯的對帳開始吧。

會計○2整理財務報表
標準／政策
pattern 237 The financials were prepared under ~. 財務報表是根據⋯⋯編制的。
pattern 238 For convenience sake, ~. 為方便起見，⋯⋯。
pattern 239 We do not have a policy for ~. 我們沒有⋯⋯的政策。
pattern 240 Reversal of ~ is not allowed. ⋯⋯的撤銷是不允許的。

編入／分類／辨識
pattern 241 It is accounted for as ~. 這被計入⋯⋯。
pattern 242 This was classified as ~. 這被分類為⋯⋯。
pattern 243 This is recognized ~. 這被認為是⋯⋯。
pattern 244 Please list ~ as a contra … account. 請把⋯⋯列為⋯⋯抵銷科目。
pattern 245 The journal entry account is ~ and is disclosed as …. 分錄科目為⋯⋯，公告為⋯⋯。
pattern 246 Where in PL is ~ included? 損益表上⋯⋯包含在哪裡？
pattern 247 Which item of ~ should it be classified to? 這應該分類在⋯⋯的哪個項目中？

損益分析
pattern 248 The ending(opening) balance of ~ is .... ⋯⋯的期末（期初）餘額是⋯⋯。
pattern 249 Let me explain the trend of ~. 讓我來說明⋯⋯的趨勢。
pattern 250 ~ has been written down(up). ⋯⋯重估減值（升值）。
pattern 251 ~ has been written off. ⋯⋯已沖銷。
pattern 252 ~ remains stable at … level. ⋯⋯穩定維持在⋯⋯的水平。

問題
pattern 253 Looks like we need ~ on the financials. 財務報表上好像應該增加⋯⋯。
pattern 254 In accounting, we have an issue on ~. 在會計方面，⋯⋯有問題。
pattern 255 Issue deemed to be crucial is ~. 至關重要的問題是⋯⋯。

其他（股票、估算FS、成本）
pattern 256 Please revise rounding differences between ~.　請修改⋯⋯與⋯⋯之間的捨入差異。
pattern 257 ~ are pledged as collateral (for…). ⋯⋯被抵押為（⋯⋯的）擔保品。
pattern 258 ~ is expected to reach …. ⋯⋯預計達⋯⋯。
pattern 259 How is the overhead charged ~? 如何⋯⋯收取間接費用？
pattern 260 ~ are allocated pro rata to .... ⋯⋯是根據⋯⋯按比例分配。

會計○3細部科目
投資財產
pattern 261 The investee of ~ is .... ⋯⋯的被投資方是⋯⋯。
pattern 262 For the amortization of bonds, ~ is applied. 對於債券的攤銷，採用的是⋯⋯。
pattern 263 ~ has been marked to market using .... ⋯⋯使用⋯⋯按市值計價。
pattern 264 Impairment was recognized due to (as)~. 由於⋯⋯認定為減損。

庫存財產
pattern 265 The cost flow assumption applied is ~. 採用的成本流動假設為⋯⋯。

有形／無形資產
pattern 266 How much has ~ been depreciated? ⋯⋯折舊多少？
pattern 267 ~ is used for depreciation. 折舊使用的是⋯⋯。
pattern 268 ~ have been capitalized. ⋯⋯已資本化。
pattern 269 The useful life (of ~) is … years. （⋯⋯的）使用年限是⋯⋯年。

負債與資本
pattern 270 Provisions (for ~) were raised. 已計提（⋯⋯的）準備金。
pattern 271 Regarding equity, ~ amounts to .... 關於資產，⋯⋯總計⋯⋯。

衍生商品
pattern 272 It’s a derivative separated from ~. 這是從⋯⋯分離出來的衍生工具。
pattern 273 Are we able to exercise ~? 我們能行使⋯⋯？
pattern 274 Is a ~ option granted ...? 是否授予⋯⋯選擇權？

損益
pattern 275 Is sales data available (by~)? 是否有⋯⋯的銷售資料？
pattern 276 Revenues are recognized ~. ⋯⋯確認收益。
pattern 277 ~ expenses are recognized …. ⋯⋯費用⋯⋯確認。
pattern 278 ~ is a non-recurring item. ⋯⋯是非經常性項目。

會計○4相關企業與內部會計
相關企業與連結
pattern 279 ~ has been consolidated. ⋯⋯被合併。
pattern 280 Looks like we need ~. 好像應該反映⋯⋯。
pattern 281 It’d be nice if subsidiaries ~. 如果子公司⋯⋯就好了。
pattern 282 The issue is that ~. 問題是⋯⋯。
pattern 283 We have significant influence, as ~. 我們具有重大影響力，因為⋯⋯。

監察應對
pattern 284 What do you need it for? It’s just a ~. 你需要這個做什麼？這只是⋯⋯。
pattern 285 Bookkeeping is done by ~. 簿記是由⋯⋯做的。
pattern 286 I understand we have recorded sufficient ~. 我認為我們已充分計提⋯⋯。
pattern 287 It’s hard to accept ~. ⋯⋯令人難以接受。
pattern 288 Could we have ~ reflected ...? 我們可以⋯⋯反映⋯⋯嗎？

內部會計
pattern 289 ~ has the control over .... ⋯⋯負責管理⋯⋯。
pattern 290 ~ doesn’t seem normal to me. ⋯⋯似乎不正常。
pattern 291 I think ~ needs improvement. 我認為⋯⋯需要改善。
pattern 292 Upon review of internal control, ~ was found. 在審查內部控制時，發現了⋯⋯。
pattern 293 Deficiency that stands out the most is ~. 最突出的缺失是⋯⋯。

稅務
報稅
pattern 294 Are we eligible for ~? 我們有資格獲得⋯⋯嗎？
pattern 295 To claim tax deduction, ~. 為了申報稅額扣除，⋯⋯。
pattern 296 The ~ filing is due .... ⋯⋯申報期限是⋯⋯。
pattern 297 You may get a deduction if ~. 如果⋯⋯就可以扣除所得稅。
pattern 298 Penalties may be charged if ~. 如果⋯⋯可能會被處以罰款。

節稅
pattern 299 Best way to avoid a tax audit is ~. 避免稅務審計的最好方法是⋯⋯。
pattern 300 To reduce taxes, we should ~. 為了節稅，我們應該⋯⋯。
pattern 301 ~ is a frequently overlooked tax break. ⋯⋯是經常被忽視的減稅。
pattern 302 We’ll have our taxable income deferred by ~. 我們能⋯⋯來遞延應稅所得。

增值稅
pattern 303 This business is a ~ taxpayer. 這家公司是⋯⋯納稅人。
pattern 304 Input tax cannot be claimed if ~. 如果⋯⋯，就不能申報進項稅額扣除。
pattern 305 ~ is deductible input tax. ⋯⋯可扣除進項稅額。

代扣稅（人事費）
pattern 306 ~ is subject to withholding tax. ⋯⋯須扣繳稅款。
pattern 307 ~% is to be withheld from .... 從⋯⋯扣繳⋯⋯%。
pattern 308 We pay ~ to our .... 我們付給⋯⋯。
pattern 309 Staff are entitled to ~ leave. 員工有權享有⋯⋯假。

所得稅
pattern 310 ~ is non-deductible. ⋯⋯不能計入扣除項目。
pattern 311 There are limits on deductible ~. 可扣除的⋯⋯是有限度的。
pattern 312 This tax adjustment affects ~. 這個稅務調整影響⋯⋯。
pattern 313 We benefited from ~. 我們得到⋯⋯的優惠。
pattern 314 In corporate tax, we have an issue on ~. 在公司稅方面，我們有⋯⋯問題。
pattern 315 Temporary differences are from ~ (and will be reversed ...). 暫時性差異來自⋯⋯，（將⋯⋯予以轉回。）

附錄 商用必備的基礎英文用語

PART1 一般經營管理
文書作業
告知狀況
pattern 001 I’m working on ~. 我正在處理⋯⋯。
pattern 002 I looked it up ~. 我查過了⋯⋯。
pattern 003 I obtained ~. 我拿到⋯⋯。
pattern 004 I’ll have it done ~. 我會在⋯⋯完成。

提出疑問
pattern 005 The sum does not agree with ~. 總數與⋯⋯不一致。
pattern 006 I cannot see the ~ screen. 無法顯示⋯⋯的畫面。
pattern 007 ~ keep(s) popping up. ⋯⋯一直出現。
pattern 008 This number looks ~. 這個數字看起來⋯⋯。
pattern 009 I think there’s something unusual ...