对话文本
A: please send this memo out to all the managerial staff…there will be training for all the department heads next week. Attendance for managerial staff is mandatory, except for the financial department. Financial officers may participate if their schedules allow.

B: you would like me to send this to all managerial staff? I'm sorry, sir, could you please clarify? Who all is included in managerial staff?

A: managerial staff is anyone who is in a position of authority or responsibility, or who has anyone working under them. It includes all supervisors and department heads.

B: what about the senior account managers? Do they count?

A: no, they are in a position of leadership and have more experience than normal account managers, but they do not directly supervise others. They are not members of the managerial staff and will not be included in our training.

参考翻译
请把这份备忘录发给所有的管理人员…下周要对各部门领导进行培训,要求管理人员必须参加,财务部门除外.如果时间安排应许的话,财务部门的领导也要参加.
您是让我把这个发给所有的管理人员吗?很抱歉,先生,请您说明白点,好吗?管理人员都包括哪些人?
管理人员就是有职权或担负责任的人,或者是那些手下有人干活的人,包括所有主管和部门领导.
那主任和会计师呢?他们算吗?
不算,他们处于领导岗位,也比一般的会计人员更有经验,但他们没有直接监管别人.他们不属于管理人员,不在我们的培训之列.

核心词汇

Managerial: connected with the work of a manager 经理的；管理的
Does she have any managerial experience?
她有没有什么管理经验？

Mandatory: required by law 强制的；法定的；义务的
It is mandatory for blood banks to test all donated blood for the virus.
血库必须检查所有捐献的血是否含有这种病毒。
The offence carries a mandatory life sentence.
这种罪行依照法律要判无期徒刑。

Clarify: to make sth clearer or easier to understand 使更清晰易懂；阐明；澄清
to clarify a situation/problem/issue
澄清情况／问题
I hope this clarifies my position.
我希望这能阐明我的立场。
She asked him to clarify what he meant.
她要他说清楚他是什么意思。

Supervise: to be in charge of sb/sth and make sure that everything is done correctly, safely, etc. 监督；管理；指导；主管
to supervise building work
监理建筑工程
She supervised the children playing near the pool.
她照料着在水池附近玩的几个孩子。

核心词组
Department head 部门领导

Senior account manager 高级会计人员

Position of authority 职权职位

Work under 在…手下工作