A:Well, we've finally put the finishing touches on the training programs for next year. Here's a report showing the projected costs as well as the expected return on investment. 
我们明年的培训项目策划已经接近尾声了。这是关于预期投入和预期投资回报的报告。

B:Return on investment? How can you have a return on this kind of investment? Can you really calculate the value of these training programs?
投资回报?这种投资怎么会有回报?你真的能算出培训项目的价值吗?

A:Sure! It's not a real figure, of course. It's just an estimate based on rehiring costs,and the potential lost revenue that results from incompetence. 
当然算过，不过不是确切数字.而是根据雇佣新员工的成本和员工的不熟练造成的潜在亏损作的估计。

B:Wow! I'm impressed. So, what's in the cards for future training? Will it be in-house or off-site?
噢，不错。未来的培训是怎样的形式?就在公司内进行还是去其它地方学习?

A:A little of both. We'll have a few daylong sessions for things like business writing skills and software training. Those are available to everyone. We also have a variety of other programs 
都有一些。我们采用整日课程来进行商务写作和软件操作的培训。每个人都可以参加。我们还针对各个部门安排了各种课程。

B:Yes, I see that here:continuing education for the IT department, a time management course for accounting, and team building for sales. Anything planned for HR?
我看到了，对IT部进行再教育，财务部是"时间管理"课程，销售部进行团队建设培训。有没有针对人力资源部的培训?

A:A holiday,I hope! No, really, we are looking into some courses on motivational techniques. We'll add them to the list when we choose a lecturer. 
我希望给人事部的是一个假期。不是的，我们正在考虑激励技巧的培训。选好教师后，就把它们列入项目的。