公司执行总裁Dave召集董事会成员Helen和Pete开会，讨论业务外包和公司重组。
Dave: I've called this meeting to discuss a very important decision we need to make. In the interest of cost saving, it's been suggested that we outsource some of our operations.
Helen: I have a lot of concerns about this idea. What exactly are we talking about, here?
D: Well in my view there are benefits to outsourcing for both our company and for our customers. In our case, the cost savings are impressive. And from the customers' perspective, outsourcing means we can expand services at no additional cost to them.
执行总裁Dave说，开会是要讨论为节省开支、将部分业务外包的问题，to outsource some of our operations. Helen表示有顾虑。 Dave解释说，外包对公司和客户都有利，既可以为公司省钱，也可以增加客户服务，at no additional cost而不必增加任何成本。
Pete: Can you give us an example of exactly which divisions you'd outsource?
D: I'd say accounting is a good place to start. It would mean that we would axe around 100 jobs but we'd be able to save up to a quarter million dollars a year.
H: Where are you thinking of moving the accounting department to?
D: We have a great offer from an Indian company. They handle a lot of big clients and have a solid reputation.
Pete希望了解外包的业务范围。Dave表示，可以从财务开始， accounting is a good place to start，这就意味着to axe裁员100人，但是每年可以节省25万美元。他们看中了一家印度公司。They handle a lot of big clients and have a solid reputation. 很多大公司都找他们，信誉很不错。
P: Should we consider outsourcing customer relations? Many corporations are using Indian call centers, right?
D: Yes...that has become a trend. But in our case, I'd recommend we do not switch to a call service overseas because many companies have experienced difficulties with accents and culture. It's created a backlash that I'd like to avoid.
H: But we could move our email customer service center overseas.
D: Yes, absolutely. We can also consider moving the development and managing of our web site to a firm in China. They have a great track record and their prices are very competitive.
Pete提出，很多公司都把客户服务，customer relations外包给印度呼叫中心。 Dave承认，that has become a trend. 这已经成了一种潮流，但是因为口音和文化的关系，出现了backlash，负面的反弹，所以不准备把客户服务外包到海外去。
Helen提议把电子邮件服务外包出去。 Dave同意，并表示，考虑把网站的开发和管理外包给一家中国公司，they have a great track record and their prices are very competitive. 因为他们的业绩一贯不错，价格也很有竞争力。