出差費用報銷為商業重要的財務流程，了解規定利於合法有效率地進行，其英文reimbursement直譯「重新回到錢包」貼切描述此流程，本篇介紹更多字詞，一起學習TOEIC英文。
我們來看一下來自ExoGlobal（虛擬公司）的報帳相關規範。
1. ExoGlobal Industries will fully cover all pre-approved, work-related expenses during business trips, which include transportation, meals, accommodation and other reasonable costs.
Photo courtesy of 123r照片：123rf提供
2. Employees should submit expense receipts through our digital reimbursement portal within 15 days post-trip.
3. Please categorize your expenses correctly and provide comprehensive descriptions to ensure swift processing.
4. Non-compliant requests may be subject to review or denial.
5. This policy covers professional responsibilities, not personal indulgences.
6. We should continue embodying ExoGlobal’s integrity and accountability values in every aspect of our work.
Reimbursement 費用報支／報銷
在TOEIC的世界中，出現頻率最高的其中一個字，就是reimbursement。這個字是標準的字根字首字，從re-重新，in-回到，以及格林法則的變音purse（錢包）轉為burse而來。重新回到錢包，就是費用的報支了。
The company’s policy is to provide reimbursement for all approved work-related travel expenses.
（這家公司的政策是對所有批准的工作相關旅行費用提供報銷。）
Make sure you keep your receipts in order to get a full reimbursement.
（確保您保留您的收據以便獲得全額報銷。）
Pre-approved 預先批准
Approve是許可，pre-是之前，所以pre-approved表示發生之前就要「預先許可、批准」。名詞則是approval，也是職場常用字。
You will need pre-approved authorization for your business trip expenses.
（您將需要事先批准的授權來支付您的商務旅行費用。）
She used her pre-approved credit line to start her business.
（她使用了預先批准的信用額度來開展她的業務。）
Expense 花費、開銷
職場中最關鍵的兩個跟花費有關的字，就是cost與expense。cost是「成本」，expense則來自於expend(v.)「花費」，作為名詞就是「費用」。
The company will cover all the expenses for your training.
（公司將支付您所有的培訓費用。）
Transportation 運輸、交通
Trans- 是「轉移」，port是「港口、攜帶」。把貨物從一個港口移動到另一個港口，自然就是運輸了。注意貨物與人員的交通運輸與運送都是使用這個字。
The company will reimburse all transportation costs associated with the business trip.
（公司將報銷所有與商務旅行相關的交通費用。）
Public transportation is a cheap and efficient way to travel around the city.
（公共交通是在城市中旅行的一種便宜且有效的方式。）
Accommodation 住宿
Accommodate作為動詞的意思是容納，要可以容納人的地方，當然就是住宿了。商務中也常用Thank you for accommodating表示感謝對方的退讓與配合。
The accommodation expenses for the conference will be paid by the company.
（會議的住宿費將由公司支付。）
The hotel provided excellent accommodation for all the guests.
（酒店為所有客人提供了優質的住宿。）
Receipts 收據
Definition: A written acknowledgment that a specified article or sum of money has been received.
receive是接收的意思，receipt轉成名詞的意思就是收據，請記得invoice才是發票。
Please submit all your receipts for the business trip within 15 days.
（請在十五天內提交所有商務旅行的收據。）
She kept all her shopping receipts for record-keeping.
（她保留所有購物收據以便記錄。）
Portal 門戶／入口網站
Definition: A Web site or service that offers a broad array of resources and services, such as email, forums and search engines.
portal的意思原本是傳送點，而網站上的傳送點自然就是門戶（入口）網站了。
Please upload your receipts to the company’s reimbursement portal.
（請將您的收據上傳到公司的報銷門戶網站。）
The students access their grades through the online portal.
（學生通過線上門戶網站查看他們的成績。）
Non-compliant 不合規定
Comply是符合規範，compliant是形容詞，non-表示否定，所以加在一起就成了不符合規定的，通常報銷不會過。
Non-compliant expenses will not be reimbursed by the company.
（不符合規定的費用將不會被公司報銷。）
Non-compliant behavior could result in expulsion from the school.
（不合規的行為可能導致被學校開除。）
Accountability 承擔、當責
Account是帳戶，accountable則是當責的名詞，加上ability就成了當責力。
The CEO takes full accountability for the company’s performance.
（執行長對公司的表現承擔全部責任。）
The team showed great accountability in completing the project on time.
（團隊在按時完成項目上表現出了偉大的責任心。）
【多益模擬試題】
1. We encourage all employees to maintain full _____ for their work-related expenses during business trips.
(A) portal (B) pre-approved (C) accountability (D) accommodation
2. You need to _____ your travel expenses into categories like meals, transportation, and accommodation.
(A) pre-approved (B) receipts (C) non-compliant (D) categorize
3. Any _____ expense will not be covered under the company’s reimbursement policy.
(A) non-compliant (B) accountability (C) receipts (D) transportation
4. Please submit all your _____ for the business trip to the company’s digital portal.
(A) transportation (B) receipts (C) accommodation (D) pre-approved
5. The company will provide _____ for your transportation and accommodation during the business trip.
(A) categorize (B) non-compliant (C) reimbursement (D) accountability
【解析】
1. 正解(C)。句意為：「我們鼓勵所有員工對其在商務旅行中產生的工作相關費用保持充分的責任。」(A)網站門戶、(B)預先批准、(C)責任、(D)住宿。除了(C)以外其他皆不符合語意。
2. 正解(D)，句意為：「您需要將您的旅行費用分類為類似餐飲、交通和住宿等類別。」(A)預先批准、(B)收據、(C)不符規定、(D)分類。除了(D)以外其他皆不符合語意。
3. 正解(A) ，句意為：「任何不符規定的費用將不會在公司的報銷政策中得到承擔。(A)不符規定、(B)責任、(C)收據、(D)交通。除了(A)以外其他皆不符合語意。
4. 正解(B) ，句意為：「請將您所有的收據提交至公司的數位門戶網站。(A)交通、(B)收據、(C)住宿、(D)預先批准，除了(B)以外其他皆不符合語意。
5. 正解(C) ，句意為：「公司將為您在商務旅行期間的交通和住宿提供報銷。(A)分類、(B)不符規定、(C)報銷、(D)責任，除了(C)以外其他皆不符合語意。
SOURCE: https://www.englishok.com.tw/toeic/
文章由TOEIC Program Taiwan · Chun Shin提供：
www.facebook.com/ToeicProgramTaiwan
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