Ⅰ.核心学习：Profit & Loss 赢利和亏损

Steve: Good morning Mike. How was your weekend?

史蒂夫：早上好，迈克。周末过的如何？

Mike: I had a relaxing weekend. How about you?

迈克：很放松，你呢？

Steve: I studied all weekend for a business exam. What do you think the most vital thing for any company is?

史蒂夫：我用整个周末来学习，以应付商业考试。你认为对一个公司来说什么是最重要的事情？

Mike: That's easy - a good coffee machine and mufti Fridays.

迈克：太容易了——是好的咖啡机和星期五便装日！

Steve: I cannot believe how wrong you are there my friend. The most important thing is profit. Without profit, the company will eventually close.

史蒂夫：我真不敢相信，你简直大错特错了。最重要的事应该是公司的利润。没有利润，公司迟早要关门的。

Mike: I knew that - I just said the mufti Friday and coffee machine for a hoot.

迈克：这我知道。我刚才说咖啡机和便装日只是说着玩儿的。

Steve: Business is serious Mike, not to be fooled with.

史蒂夫：商业上的事是认真的，迈克，可儿戏不得。

Mike: Wow - you make it sound like a matter of life and death.

迈克：哇塞—你怎么说的跟生死攸关似的？

Steve: No Mike - it's much more important than that!

史蒂夫：不，迈克，它比生死攸关还重要呢！