Home Assignment

• Read the incidents on page 102.• Would you:

– take no action against the person?– have a friendly word with the person?– give an official verbal warning?– give an official written warning?– dismiss the person?

Unit 8a Business expenses

Why do people travel on business?

• Meet clients

• Visit facilities

• Inspect products

• Attend a conference/exhibition/fair, etc

• Recruit new employees

• Train or be trained

Expenses

• Ticket (air, bus, rail, sea)

• Car rent, taxi

• Hotel

• Food

• Business calls

• Laundry expenses

• Client entertainment

Follow-up questions:

• What if they use own car on a business trip?• What if they stay with their friends instead of in a

hotel?• What if they choose caviar or shark’s fin when

they treat their client to a meal?• What if they inflate their expenses? • Is inflating one’s expenses a crime?• Is a false claim a crime?• What if they lost the receipt?

Vocabulary• a business trip• 商务旅行• expenses claim• 报销申报• expenses claims sheet• 报销单• make an expenses claim for• 要求报销…的费用• reimburse• 报销 , 偿付• an expenses reimbursement syste

m• 报销制度• small print• 附属细则 , 小号字体印刷 ( 品 )

• corporate travel expenses• 公司差旅费

a corporate charge card• 公司赊帐款• cash advances• 预付款• personal expenses• 个人费用• entertainment expenses• 招待费用• settle the balance• 结清余额• auditing procedure• 审计程序• line manager• 部门经理

Situational Speaking

• Possible responses to the 3 situations:• Sit. 1: Quite a number of companies follow the

policy that claimants can claim a certain percentage if they stay with friends or use a cheaper means of transport.

• Sit. 2: You might be charged of false claiming one day. Or your integrity is reduced.

• Sit. 3: First of all, it is risky to claim all five nights because you don’t have all the receipts. Using false receipts can cause you big trouble with law. Second, you might want to suggest that your situation be considered for partial reimbursement.

Reading 1: A new expenses system

• Vocabulary:

• Charge card: – A card that charges no interest but requires

the user to pay his/her balance in full upon receipt of the statement, usually on a monthly basis. While it is similar to a credit card, the major benefit offered by a charge card is that it has much higher, often unlimited, spending limits.

Disadvantages and advantages

• +s:– Employees can avoid paying for expenses

and then have to claim it back– Employees don’t have to keep receipts for

expenses

• -s:– The system might be abused since receipts

are not required– There is a temptation to spend more with a

card

Memo Writing

To: All staff

From: Roger Hargreaves

Re: Expenses

May I remind all staff that you need to include receipts with all expenses claims. Claims will not be accepted without receipts. Expenses are now all paid b cheque rather than in cash and it will take approximately two weeks to process each claim.

Thank you.