【行政篇】（下）：三、報帳類

1.     報(公)帳：句. claim the (business) expense/expenditure/spending/outlay/cost

衍生

2.     (公帳)還款：動. (to) reimburse

3.     預支(現金)費用：專. cash advance

4.     薪資&所得：名. salary; pay; payroll; wage(勞力職) & earnings; income

5.     最低工資：慣. minimum/floor wage

〔例句〕 The government has just passed[1] the bill[2] that the minimum wage in the labor market is NT$115 and NT$19,273 individually[3] as the hourly rate and monthly payroll.

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[1] 動. 通過

[2] 名. 法案

[3] 副. 分別地; 個別地

6.     報酬(方案)：慣. remuneration/compensation (package)

7.     福利/好康：名. welfare; benefit; perks

8.     (額外)津貼：名. subsidy; allowance

9.     實付(現金)雜費：專. out of pocket fee

〔例句〕As an advertising agency, we usually charge the monthly retainer fee as our service fee. However, it excludes[1] the out of pocket fee. Such a fee usually includes the small spending like mails, couriers, stationery, transportations, hardcopies, etc. 

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[1] 動. 不包括; 排除

10.  小額零用金：專. petty cash

〔例句〕 According to the protocol[1] in financial management, employees must claim their business expenses no later than every 20^th in a month. The accounting division will reimburse such spending by the end of each month. Assuming[2] any invoice that will be claimed as the business expenditure[3], the Unified Business Number is expected to be added on it. As for the cash advance request, it’s coped with on a rolling basis[4] as long as[5] the application document is submitted with the Department Head’s signature. A certain amount of petty cash shall always be ready in the office for meeting[6] operational needs.

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[1] 名. 規則

[2] 連. 如果=if=provided=providing

[3] 名. 開銷

[4] 慣. 一收到申請文件就立刻評估

[5] 片. 只要

[6] 動. 符合

11.  哩程補貼：專. mileage allowance

12.  獎勵(計劃)：慣. incentive/reward (plan/program) 

〔例句〕 International corporations normally[1] use the term “compensation package” to describe[2] the total rewards it pays to an employee with the manager or expert title. It comprises[3] monthly base salary and unique[4] subsidies, mileage allowances, quarter and/or yearly bonuses that are in line with[5] the personal incentive program, extra perks and annual leaves and so on[6]. If the stock option is also awarded, it will be viewed/regarded/seen as part of the staff’s annual earnings.

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[1] 副. 正常上

[2] 動. 描述

[3] 動. 包含

[4] 形. 獨一無二的

[5] 片. 與…一致

[6] 慣. 等等=…etc.=and so forth=just to name a few

13.  統一編號：慣. Unified Business No. (在台慣用); VAT number; company tax/registration ID

/code/number; Employer Identification Number (EIN)

14.  職工福利委員會(福委會)：專. Employee Welfare Committee/Union

15.  員工旅遊：慣. company outing/trip; incentive tour

16.  員工團保：慣. employee group insurance

17.  員工宿舍：慣. employee dormitory (=dorm)

18.  員工士氣：名. morale; spirit

〔例句〕 Supposedly[1], any company needs to set up the Employee Welfare Committee. With the EWC, a variety of[2] activities and investments that benefit[3] employees can be put in practice[4]. For example, the company outing, the group insurance, the dormitory and housing subsidies. In/Under this circumstance[5], the employee morale could be largely heightened[6].  

綜合例句一：《請參閱Clare首本出版商英工具書：【商務英語的秘密：學校老師不教的12堂商務英語課 】一書的P.047 例句1》

綜合例句二：《請參閱Clare首本出版商英工具書：【商務英語的秘密：學校老師不教的12堂商務英語課 】一書的P.047 例句2》

綜合例句二：《請參閱Clare首本出版商英工具書：【商務英語的秘密：學校老師不教的12堂商務英語課 】一書的P.047 例句2》

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[1] 副. 照理說

[2] 片. 各式樣的

[3] 動. 有益於

[4] 片. put…in practice實施

[5] 片. 在這種情況下

[6] 動. 提升