tā / de / fù àn / shì / xiān / cái yuán / zài / chóng zǔ / dàn / dǒng shì huì / bìng / wèi / tóng yì

他的腹案是先裁员再重组，但董事会并未同意。

His plan was to lay off staff first and then reorganize, but the board did not agree.