[第466次听写]一连串的商务高频词来袭！你能扛住吗？

我是Wind, 原生活大爆炸和神探夏洛克字幕组组长.我每天早上听写60秒美剧, 已经坚持1年多了. 每天60秒, 直接啃生肉~

本期我们听乔布斯访谈 The Lost Interview

语言点讲解

2-3 the accounting had this notion of a standard cost, where you’d kind of set a standard cost, and then at the end of a quarter, you’d adjust it with a variance.
财务工作人员有个概念叫做标准成本. 你先设定一个标准成本, 然后在季度末时根据实际情况做调整.

accounting=财务工作人员, 公司财务部 /əˈkaʊntɪŋ/
notion=想法, 概念 /ˈnoʊʃn/

a standard cost=标准成本
set a standard cost=设定一个标准成本
quarter = 四分之一, 一个季度
variance = 差值 /ˈvɛriəns/

为什么这里用了where?
where=(in) the place or situation in which
I watched this interview where Steve Jobs talked about how he prank called the Pope.

you’d kind of do sth=you would kind of do sth
you’d adjust it=you would adjust it

would do表示过去重复做某事
kind of=sort of=用于弱化语气

为什么这里不用historical present时态呢?
一般多用于讲故事, 描述一连串连续发生的动作, 制造一种逼真的画面感

adjust it是怎么读的?
第一个t浊化, 然后连读, 第二个t失爆
合起来读作/əˈdʒʌs dɪ/

精校答案

网上要找美剧和电影的字幕并不难, 但字幕常常有错误. 你用有错误的字幕做精听练习, 很容易被带到沟里去. 下边是我听写并精校过的答案, 请放心使用~

1 Uh, when we got into a factory in the Apple II days, um,
到了Apple II时代, 生产转移到了工厂里.

2-3 the accounting had this notion of a standard cost, where you’d kind of set a standard cost, and then at the end of a quarter, you’d adjust it with a variance.
财务工作人员有个概念叫做标准成本. 你先设定一个标准成本, 然后在季度末时根据实际情况做调整.

4-5 And I kept asking “well, why do we do this?” and the answer was “Well, that’s just the way it’s done”,
我当时一直问:”为什么要这么做?”  得到的回答是:”之前这是这么做的呀.”

6 and after about 6 months of digging into this, what I realized was the reason you do it is because you don’t really have good enough controls to know how much it costs, so you guess,
这个问题我想了6个月, 然后发现之所以这么做, 是因为对成本的掌控力不足, 所以要先估算,

7-8 and then you fix your guess at the end of the quarter. And the reason you don’t know how much it costs is because your information systems aren’t good enough.
到了季末再调整预估值. 而对成本的掌控力不足则是因为信息系统还不够强大