UNIT 6

Accountant: All right (rait), next let's look at our costs. We have
to adjust (adyast) our costs in order to maximize (maximais)
our profits.

Manager: Hmm ... that's a little trickier

Accountant: Yes, it is. We'll have to use estimates (estimets)

and educated (eyukeided) guesses (gueses) with some of the
costs.

Manager: OK, then what?

Accountant: Then we adjust (adyast) costs according to our

sales forecasts (forcast).

Manager: So we might have to look for ways to lower our costs

if the sales forecasts are low?

Accountant: Exactly. And if the forecasts are high (hai), we

might (mait) be able to increase (incruis) our spending in some
areas

Manager: But only if it will help increase our profits, right?

Accountant: Of course. That’s the general (yeneral) idea of

budgeting (badyeting).

UNIT 7
Auditor: Well, there are a few things we need to discuss.

COO: OK. I’m listening

Auditor: First of all, there seems to be a problem with the sales

people reporting false sales

COO: Wow. Are you sure about that?

Auditor: Yes, completely sure. Just compare your actual

revenue to the sales reports.

COO: Why would they do that?

Auditor: Well, it looks to me like they were trying to get

bonuses that they didn’t actually earn

COO: I'm definitely (defineleit) going to look into this further

(forder). What else (els) do we need to discuss? (discos)