科教园注册会计师辅导班老师为大家精心整理出2012年注册会计师考试一篇短文，供考生参考。希望同学们在进行注会复习时候能够把握住这样的短文，牢记里面的专业词汇和专业的固定搭配，以便于后更多的学习。
中国注册会计师考试：产品成本预算(budget for the production)
Grace：We‘re going to have a problem meeting the budget for the production of our new sound board.
葛蕾丝：我们拨给新声卡产品的预算会有问题。
Lester：How much of a problem?
莱司特：问题有多严重？
Grace：Well, it seems that we underestimated the costs. According to the factory, it will cost about eight percent more than initially projected.
葛蕾丝：看样子我们似乎低估了成本。根据制造厂商的说法，成本会比原先计划的还高出百分之八。
Lester：Let me see . . .Looking at this, if my calculations are correct, we are about three thousand dollars over budget?
莱司特：我看看……看这状况，假如我算得没错，我们大约比预算多出了三千美金。
Grace：That‘s right. It‘s going to cost about three thousand more to complete the first order.
葛蕾丝：是的。大约要多花三千元来完成第一批订单。
Lester：I see...
莱司特：我明白了……
Grace：But if sales go as well as they should, that‘s still well within our profit margin. Proceeds from sales of the first order will easily cover the cost of the second order.
葛蕾丝：不过假如销售状况有应有的表现，那就仍在我们的获利范围之内。第一批定单的营收将会很容易就抵过第二批定单的成本。
Lester：In other words, you only need a budget increase for the first order.
莱司特：换句话说，你只需要增加第一批定单的预算。
Grace：Exactly. After that, the product should finance itself. 中 华 考 试 网
葛蕾丝：完全正确。之后，产品本身就可以获利，不需要再增加预算。
Lester：OK. Well, you know, all major budget decisions must be approved by our CEO and the financial officer.
莱司特：好的，你知道，所有主要的预算决策需要总裁及财政主管的批准。
Grace：Yes, I know. But I thought that if I could get your support first, it might make getting approval easier.
葛蕾丝：是的，我知道。只是我觉得如果我能先取得你的支持可能会比较容易得到批准。
Lester：Well, you‘ve got my support on this. I‘ll see what I can do to get the top brass to agree.
莱司特：嗯，你已经得到我的支持了。我会看看有什么方法可以让高层主管同意。
希望同学们能够根据老师整理出的注册会计师考试交流进行复习，希望考生们在今后的复习工作中科学重点的看书，节约每一分每一秒，为自己的注会路，铺垫更多的基石，希望考生们都能够如愿考出理想的成绩。
