1704989460
1704989461
B：对。长期资产的使用会产生收入，可也会消耗它们的经济潜力。当然，地基用土地除外。
1704989462
1704989463
A: What’ll we do about the costs for periodic maintenance?
1704989464
1704989465
A：对于定期维修的费用，我们怎么处理？
1704989466
1704989467
B: Usually they are charged to expense. As to the expenditures for extraordinary repairs or betterment, the costs are charged to the related assets’ accumulated depreciation account.
1704989468
1704989469
B：通常是记作费用。至于非正常修理或改良的支出，这些成本借记在有关资产的累计折旧账户中。
1704989470
1704989471
A: Oh, I see. OK, tell me when you’ve finished the calculation.
1704989472
1704989473
A：哦，我明白了。好吧，做完计算请告诉我一声。
1704989474
1704989475
Dialogue 3
1704989476
1704989477
A: How much do you have budgeted for our trip to Los Angeles?
1704989478
1704989479
A：我们的洛杉矶之行，你做了多少预算？
1704989480
1704989481
B: In total, it should be about $5,000 for the week-long conference. Would you like to see the breakdown?
1704989482
1704989483
B：总共一周的会议，费用应该在5000美元左右。你想看细目吗？
1704989484
1704989485
A: Yes, I want to know exactly where the money is going. Give me a detailed report.
1704989486
1704989487
A：想看，我想知道我们的钱到底花在哪些地方。给我一份详细的报告。
1704989488
1704989489
B: First we have the airline tickets, which are $500 per person; with four of us going, that’s $2,000. For our accommodations, we are spending $80 a night, per room, for 5 days. That’s another $800.
1704989490
1704989491
B：首先是飞机票，每人500美元，我们四个人就是2000美元。住宿费是每晚每个房间80美元，5天就需要800美元。
1704989492
1704989493
A: Weren’t you able to find anything less expensive? We are sharing rooms, right?
1704989494
1704989495
A：你不能找到更便宜的旅馆吗？房间是共用的，对吗？
1704989496
1704989497
B: I have two people to a room. The $80 room rate is the lowest I could find. With the conference going on that week, all the hotels have inflated their prices—they’re making a killing.
1704989498
1704989499
B：两个人一间，每间80美元是我能找到的最低价。那一周因为有会议，所有的旅馆都上调了价位——他们想牟取暴利。
1704989500
1704989501
A: So far we have $2,800, what else?
1704989502
1704989503
A：到现在我们要花去2800美元，还有其他的支出吗？
1704989504
1704989505
B: I have budgeted $25 per person per day for food expenses. That totals another $800. And for other incidentals, like taxi fees, and tips, I have estimated about $400.
1704989506
1704989507
B：我给每人每天的伙食费按25美元计算，总共又是800美元。其他的杂费，像出租车费、小费，我估计还需要400美元左右。
1704989508
1704989509
A: Well, that’s only $4,000. Didn’t you tell me your budget was $5,000? Where is the rest of the money?
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