(指发送的货物或提供的服务所需要费用的详细清单【-】

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,Unit 8a,Business expenses,1,Claiming Expenses,Background information,Invoice,VS.,发票,a 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,),an official demand for payment,（是要求对方付款的凭证）,2,receipt,VS.,收据,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）,an official recognition that the payment has been made,(,证明对方已经付款的正式凭证）,3,Speaking,Step 1,Have a brainstorming about the,expenses which may occur on a,business trip.,Step 2,Have a discussion about what you,would do in the following three,situations.,Step 3,Express your view in class.,4,Question:,What expenses do people typically incur on a business trip?,5,Reference,Pay bills for food, taxis, etc.,支付食物、乘坐出租车等的费用,Pay for accommodation (Hotel bills),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 的费用,Fax or telephone charges 或 费用,6,Reference,Cost of meals and lodging,食宿费用,Public transportation fares (bus, subway etc.),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,7,Situation One,Word tips:,expenses claim sheet:,费用报销单,business trip,商务旅行,expenses claim,报销申报,authorize,:raiz,:,授权,small print,（通常印于报销单、保险单、股票、租约等下端各种保留或限制性条件的）附属细则、小号字体印刷（品）,8,Your choice,Submit,false expenses claims,Inflate transportation fee and claim more than you have spent,Earn some pocket money from your company,Make honest expenses claims,Tell the truth( take subway rather than taxi, convenient and cheap),Improve efficiency and save money for your company,9,Situation Two,Word tips:,secure:,赢得，获得，取得,come to:,总计，合计,10,Your choice,Accept the receipt happily,Do as your client told you- make,false expenses claims,Falsely claim back,125 for yourself,Damage the image of the company,Refuse the receipt,Strictly observe honesty principle,Win your client for being honest and respectable,Maintain,the image of the company,11,Situation Three,Word tips:,Check in:,入住登记,Check out:,付账离开,make an expense claim for,要求报销,的费用,12,Your choice,Talk about the problem with him,Persuade him to correct the expenses claims,Reduce the losses for the company,Just ignore it,Promise to keep it as a secret,Personal gain and company loss,Ruin the company culture of honesty and integrity,13,Business Advice,Honesty is the best policy,In business,honesty and integrity are the elements most critical to building fruitful, long-term relationships.,Do your best in fostering a corporate culture of honesty and integrity,14,Listening,Step 1,Have a look at the three forms and listen to the tape,Step 2,Fill in the blank with one or two words or a number,Step 3,Check the answers and explain some language points.,15,words tips,Accounts,会计，财务,Expenses,报销申报,Client entertaining,招待客户,Roger Hargreaves,罗杰,.,哈格里文斯,16,Language points,1. Well, you put down that it was a business trip. But do you think you could be a bit more specific?,你填写的是商务旅行，但你是否能够写的更具体一些？,2.,Now under “client entertaining” you put,56.70 for a meal and drinks. But you are supposed to put down the name of anybody you entertain, you know.,在“招待客户”这一栏下，你填了餐饮费英镑，但你应该写出你所招待的客户的姓名,。,17,3. The last time we paid him his expenses, he asked us to pay him in cash. Well, Im afraid it caused all kinds if problems, and everyone started asking for cash payment.,前一次我们向他支付费用时，他要求我们付现金给他。恐怕这就招来了很多麻烦，大家都开始要求现金支付。,Conversation two,18,Conversation three,4. Well, you know I lost my case on that trip? So Im afraid I cant give you any receipts or anything.,你知道我在那次旅行中丢了箱子吧？我恐怕不能向你出示发票或者其他的凭证了。,19,Conversation three,5. I had to buy metro tickets to get around Paris.,我只好在巴黎乘地铁出行,6. That sounds about right.,听上去差不多那么回事。,20,Speaking,Step 1,Introduce the system for claiming expenses,in the company.,Step 2,Discuss in groups how it can be improved.,Step 3,Present your view in class.,21,Expenses Claims Procedure,Trip Done,Expenses claim form,Form,Approve,Fill in,Account department,Send to,Check,Back to you,Send money,Correct,22,Question:,How could the expenses claim system be improved?,23,Reference,1. Take measures to prevent malpractice in expense claims,采取措施防止报销中的不法行为,2. Companies should check that the employees would not abuse the claims system,公司应该控制雇员滥用报销制度,24,3. Itemize the expenses,逐条列出各项费用,4. Prevent duplicate claims/ expenses fraud,防止重复报销,/,伪造开支,25,5.Provide details of the expenses while claiming reimbursement,报销时提供具体的费用情况,6.All expenses claims must be accompanied by cash value receipt/ invoice/ copies of payments,所有费用报销单应附上现金发票,/,货物清单,/,付款凭证,26,7. Simplify the procedure,简化手续,8. On-line reimbursement /,e-reimbursement,线上,/,电子报销,27,Thank you!,28,(hCX7sN-iDY9uO+kFZavQ0lG!cwR2nH$dyS3oJ%ezU5pK*gAV6rL(hCX7sN-iDY9tO+kEZavQ0lG!bwR2mH$dyS3oJ%ezU4pK*fAV6rL(hCW7sN)iDY9tO+kEZavP0lG#bwR2mH$dxS3oI%ezT4pK*fAV6qL(hBW7sN)iDY8tO+jEZauP0lG#bwR1mH$cxS3oI%ezT4pK&fAV5qL(hBW7sM)iDX8tO+jEZauP0lF#bwQ1mH$cxS3nI%eyT4pK&fAV5qL(gBW7rM)iDX8tO-jEZ9uP0lF#bwQ1mH!cxS2nI%eyT4pJ&fAU5qL*gBW7rM)iCX8tN-jEZ9uP0kF#bvQ1mG!cxS2nI%dyT4oJ&fAU5qL*gBW6rM)hCX8tN-jEY9uP+kF#bvQ1mG!cxR2nI$dyT4oJ&fzU5qK*gBW6rM)hCX8sN-jDY9uP+kF#avQ1lG!cwR2nI$dyT3oJ&ezU5qK*gBV6rM(hCX7sN-jDY9uO+kFZavQ1lG!cwR2nH$dyS3oJ&ezU5pK*gAV6rM(hCX7sN-iDY9tO+kFZavQ0lG!bwR2nH$dyS3oJ%ezU4pK*gAV6rL(hCW7sN)iDY9tO+kEZavP0lG!bwR2mH$dxS3oI%ezU4pK*fAV6qL(hCW7sN)iDY8tO+jEZavP0lG#bwR1mH$dxS3oI%ezT4pK&fAV6qL(hBW7sM)iDY8tO+jEZauP0lF#bwR1mH$cxS3nI%ezT4pK&fAV5qL(gBW7sM)iDX8tO-jEZ9uP0lF#bwQ1mH!cxS3nI%eyT4pJ&fAU5qL(gBW7rM)iCX8tO-jEZ9uP0kF#bvQ1mH!cxS2nI%dyT4pJ&fAU5qL*gBW6rM)iCX8tN-jEY9uP0kF#bvQ1mG!cxR2nI%dyT4oJ&fzU5qK*gBW6rM)hCX8sN-jEY9uP+kF#avQ1lG!cxR2nI$dyT3oJ&fzU5qK*gBV6rM(hCX8sN-jDY9uO+kF#avQ1lG!cwR2nH$dyT3oJ&ezU5pK*gBV6rM(hCX7sN-iDY9uO+kFZavQ0lG!cwR2nH$dyS3oJ%ezU5pK*gAV6rL(hCW7sN-iDY9tO+kEZavQ0lG!bwR2mH$dxS3oJ%ezU4pK*fAV6rL(hCW7sN)iDY8tO+kEZavP0lG#bwR2mH$dxS3oI%ezT4pK*fAV6qL(hBW7sN)iDY8tO+jEZauP0lG#bwR1mH$cxS3nI%ezT4pK&fAV5qL(hBW7sM)iDX8tO-jEZauP0lF#bwQ1mH$cxS3nI%eyT4pJ&fAV5qL(gBW7rM)iDX8tO-jEZ9uP0kF#bwQ1mH!cxS2nI%eyT4pG!cwR2nH$dyT3oJ&ezU5pK*gBV6rM(hCX7sN-iDY9uO+kFZavQ0lG!cwR2nH$dyS3oJ%ezU5pK*gAV6rL(hCX7sN-iDY9tO+kEZavQ0lG!bwR2mH$dxS3oJ%ezU4pK*fAV6rL(hCW7sN)iDY8tO+kEZavP0lG#bwR2mH$dxS3oI%ezT4pK*fAV6qL(hBW7sN)iDY8tO+jEZauP0lG#bwR1mH$cxS3oI%ezT4pK&fAV5qL(hBW7sM)iDX8tO+jEZauP0lF#bwQ1mH$cxS3nI%eyT4pJ&fAV5qL(gBW7rM)iDX8tO-jEZ9uP0kF#bwQ1mH!cxS2nI%eyT4pJ&fAU5qL*gBW7rM)iCX8tN-jEZ9uP0kF#bvQ1mG!cxS2nI%dyT4oJ&fAU5qL*gBW6rM)hCX8tN-jEY9uP+kF#avQ1mG!cxR2nI$dyT4oJ&fzU5qK*gBV6rM)hCX8sN-jDY9uP+kF#avQ1lG!cwR2nI$dyT3oJ&ezU5qK*gBV6rM(hCX7sN-jDY9uO+kFZavQ1lG!cwR2nH$dyS3oJ&ezU5pK*gAV6rL(hCX7sN-iDY9tO+kFZavQ0lG!bwR2mH$dyS3oJ%ezU4pK*gAV6rL(hCW7sN)iDY9tO+kEZavP0lG!bwR2mH$dxS3oI%ezU4pK*fAV6qL(hCW7sN)iDY8tO+jEZavP0lG#bwR1mH$dxS3oI%ezT4pK&fAV6qL(hBW7sM)iDX8tO+jEZauP0lF#bwR1mH$cxS3nI%eyT4pK&fAV5qL(gBW7sM)iDX8tO-jEZ9uP0lF#bwQ1mH!cxS3nI%eyT4pJ&fAU5qL(gBW7rM)iCX8tO-jEZ9uP0kF#bvQ1mH!cxS2nI%dyT4oJ&fAU5qL*gBW6rM)iCX8tN-jEY9uP+kF#bvQ1mG!cxR2nI%dyT4oJ&fzU5qK*gBW6rM)hCX8sN*gAV6rL(hCW7sN)iDY9tO+kEZavP0lG!bwR2mH$dxS3oI%ezU4pK*fAV6qL(hCW7sN)iDY8tO+jEZavP0lG#bwR1mH$dxS3oI%ezT4pK&fAV6qL(hBW7sM)iDY8tO+jEZauP0lF#bwR1mH$cxS3nI%eyT4pK&fAV5qL(gBW7sM)iDX8tO-jEZ9uP0lF#bwQ1mH!cxS3nI%eyT4pJ&fAU5qL(gBW7rM)iCX8tO-jEZ9uP0kF#bvQ1mH!cxS2nI%dyT4pJ&fAU5qL*gBW6rM)iCX8tN-jEY9uP0kF#bvQ1mG!cxR2nI%dyT4oJ&fzU5qK*gBW6rM)hCX8sN-jEY9uP+kF#avQ1lG!cxR2nI$dyT3oJ&fzU5qK*gBV6rM(hCX8sN-jDY9uO+kF#avQ1lG!cwR2nH$dyT3oJ&ezU5pK*gBV6rM(hCX7sN-iDY9uO+kFZavQ0lG!bwR2nH$dyS3oJ%ezU5pK*gAV6rL(hCW7sN-iDY9tO+kEZavQ0lG!bwR2mH$dxS3oJ%ezU4pK*fAV6rL(hCW7sN)iDY8tO+kEZavP0lG#bwR2mH$dxS3oI%ezT4pK*fAV6qL(hBW7sM)iDY8tO+jEZauP0lG#bwR1mH$cxS3nI%ezT4pK&fAV5qL(hBW7sM)iDX8tO-jEZauP0lF#bwQ1mH$cxS3nI%eyT4pJ&fAV5qL(gBW7rM)iDX8tO-jEZ9uP0kF#bwQ1mH!cxS2nI%eyT4pJ&fAU5qL*gBW7rM)iCX8tN-jEY9uP0kF#bvQ1mG!cxS2nI%dyT4oJ&fzR2nH$dyS3oJ%ezU5pK*gAV6rL(hCX7sN-iDY9tO+kEZavQ0lG!bwR2mH$dxS3oJ%ezU4pK*fAV6rL(hCW7sN)iDY8tO+kEZavP0lG#bwR2mH$dxS3oI%ezT4pK*fAV6qL(hBW7sN)iDY8tO+jEZauP0lG#bwR1mH$cxS3oI%ezT4pK&fAV5qL(hBW7sM)iDX8tO-jEZauP0lF#bwQ1mH$cxS3nI%eyT4pJ&fAV5qL(gBW7rM)iDX8tO-jEZ9uP0kF#bwQ1mH!cxS2nI%eyT4pJ&fAU5qL*gBW7rM)iCX8tN-jEZ9uP0kF#bvQ1mG!cxS2nI%dyT4oJ&fzU5qL*gBW6rM)hCX8tN-jEY9uP+kF#avQ1mG!cxR2nI$dyT4oJ&fzU5qK*gBV6rM)hCX8sN-jDY9uP+kF#avQ1lG!cwR2nI$dyT3oJ&ezU5qK*gBV6rM(hCX7sN-jDY9uO+kFZavQ1lG!cwR2nH$dyS3oJ&ezU5pK*gAV6rL(hCX7sN-iDY9tO+kFZavQ0lG!bwR2mH$dyS3oJ%ezU4pK*gAV6rL(hCW7sN)iDY9tO+kEZavP0lG!bwR2mH$dxS3oI%ezU4pK*fAV6qL(hCW7sN)iDY8tO+jEZavP0lG#bwR1mH$cxS3oI%ezT4pK&fxS2nI%dyT4oJ&fAU5qL*gBW6rM)hCX8tN-jEY9uP+kF#bvQ1mG!cxR2nI$dyT4oJ&fzU5qK*gBV6rM)hCX8sN-jDY9uP+kF#avQ1lG!cwR2nI$dyT3oJ&ezU5qK*gBV6rM(hCX7sN-jDY9uO+kFZavQ1lG!cwR2nH$dyS3oJ&ezU5pK*gAV6rM(hCX7sN-iDY9tO+kFZavQ0lG!bwR2mH$dyS3oJ%ezU4pK*gAV6rL(hCW7sN)iDY9tO+kEZavP0lG!bwR2mH$dxS3oI%ezU4pK*fAV6qL(hCW7sN)iDY8tO+jEZavP0lG#bwR1mH$dxS3oI%ezT4pK&fAV6qL(hBW7sM)iDY8tO+jEZauP0lF#bwR1mH$cxS3nI%eyT4pK&fAV5qL(gBW7sM)iDX8tO-jEZ9uP0lF#bwQ1mH!cxS3nI%eyT4pJ&fAU5qL(gBW7rM)iCX8tO-jEZ9uP0kF#bvQ1mH!cxS2nI%dyT4pJ&fAU5qL*gBW6rM)iCX8tN-jEV6rM(hCX7sN-iDY9tO+kFZavQ0lG!bwR2nH$dyS3oJ%ezU4pK*gAV6rL(hCW7sN-iDY9tO+kEZavP0lG!bwR2mH$dxS3oI%ezU4pK*fAV6qL(hCW7sN)iDY8tO+jEZavP0lG#bwR1mH$dxS3oI%ezT4pK&fAV6qL(hBW7sM)iDY8tO+jEZauP0lF#bwR1mH$cxS3nI%ezT4pK&fAV5qL(gBW7sM)iDX8tO-jEZ9uP0lF#bwQ1mH!cxS3nI%eyT4pJ&fAU5qL(gBW7rM)iCX8tO-jEZ9uP0kF#bvQ1mH!cxS2nI%dyT4pJ&fAU5qL*gBW6rM)iCX8tN-jEY9uP0kF#bvQ1mG!cxR2nI%dyT4oJ&fzU5qL*gBW6rM)hCX8sN-jEY9uP+kF#avQ1lG!cxR2nI$dyT3oJ&fzU5qK*gBV6rM(hCX8sN-jDY9uO+kF#avQ1lG!cwR2nH$dyT3oJ&ezU5pK*gBV6rM(hCX7sN-iDY9uO+kFZavQ0lG!cwR2nH$dyS3oJ%ezU5pK*gAV6rL(hCW7sN-iDY9tO+kEZavQ0lG!bwR2mH$dxS3oJ%ezU4pK*fAV6rL(hCW7sN)iDY8tO+kEZavP0lGX8tO-jEZ9uP0kF#bvQ1mH!cxS2nI%dyT4pJ&fAU5qL*gBW6rM)iCX8tN-jEY9uP0kF#bvQ1mG!cxR2nI%dyT4oJ&fzU5qL*gBW6rM)hCX8sN-jEY9uP+kF#avQ1mG!cxR2nI$dyT3oJ&fzU5qK*gBV6rM(hCX8sN-jDY9uO+kF#avQ1lG!cwR2nH$dyT3oJ&ezU5pK*gB,29,