金融英语学习：HowtoProcess（2）

会计考友

　　B:(Teacher) Madam, you have just said that our future work deals with numbers, but what concrete work do you mean?
% d  W# A: t1 L7 S6 e　　B：老师，你方才说我们将来的工作是同数目打交道，但你具体指的是什么工作？
　　C:Madam, please explain this.
0 i* L9 B" m8 H! \% H- f　　C：老师，请你解释一下。
　　A:All right. This is a good question. There are, in general, four processes in accounting:
9 F) R8 X4 N  O% q1 f　　A：好，这个问题提得好。一般说来，在会计业务中有四个方面，
　　addition, subtraction, multiplication and division. The most frequently used is addition.
　　即加，减，乘，除。最频繁使用的计算是加法。
! U. J! _, [0 w: V3 v0 h$ n　　Every day we have many current accounts, and every account withdraws money or makes some deposits.
　　每天我们有很多往来帐目，每位帐户要就是取款，或是存款。
6 z; q# v4 n) i1 K+ y( S! J4 H　　B:When do we use subtraction for current accounts?
& @% P% G. l' `$ m8 {( k. P  |　　B：在往来帐户中什么时候要用减法呢？
- Q( z$ I9 S  T* }* i1 j" g　　A:Very simple. When an amount of money is withdrawn, you must subtract this number from the general deposit,
0 q! z. {5 c1 V9 i6 Z  q* j8 [* i　　A：很简单，例如是取款，你就得存款总额中减去取款的数，
/ u: ~  D$ B4 x9 D$ L9 d9 U　　then write the new amount of deposit in the account book.
; Y5 X- W6 E/ J' Q& k! K　　然后在存折上写上新的存款总额。
5 \8 o. ^8 m  W3 b　　C:How do we use English to say this?
; K3 {; _  v( \$ G" v0 h4 ^　　C：那么我们用英语怎样说呢？
$ V" w2 A, q3 n* p+ v2 E　　A:The formulas for addition:7+9=16, 239+145=384. We say 'seven and nine is (or are) sixteen',
　　A：这里看两个算式：7+9=16，239+145=384。第一个算式我们这样说：seven and nine is （或用are）sixteen，
　　but in the latter three-digit number, we should use 'plus' instead of 'and',
  |7 ^' S" d2 y0 a: j4 b5 v( ?　　但在第二个算式中三位数字的加法法则不用and，而用plus，
　　we say 'two hundred and thirty-nine plus one (a) hundred and forty-five is (or equals) three hundred and eighty-four.'
　　我们得这样说：two hundred and thirty-nine plus one （或用a）hundred and forty-five is leaves(或用equals)three hundred and eighty-four。
　　B:How about subtraction?
　　B：那减法怎样说呢？
　　A:Look at these two formulas:8-5=3, 543-216=327. In the first formula,
　　A：看这两个算题：8-5=3 ，543-216=327。第一个算式，
　　we say 'five from eight leaves (or is) three', or 'eight minus five is three'.
0 A* X0 i, t! O# V) E( h2 a! Z　　我们说：five from eight leaves（或用is ）three ，另一种说法是：eight miuns five is three。
' m( |1 Y) L1 K8 G: _6 P0 p6 |　　In the latter threedigit number we should use 'minus':
! o2 C& U) |  {1 i　　在第二个三位数字算式我们应该用“minus”，
7 a0 }1 A+ e" ^; U; J5 e% e　　five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.
　　我们就得这样说：five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven。
　　C:When do we use multiplication and division?
　　C：什么时候我们用乘法和除法？
　　A:Multiplication and division are used to calculate interest rates.
　　A：乘法，除法用在计算利率。
　　Every savings deposit compounds the amount of interest.
) y/ @* f& R: D+ b+ G　　每一个存款帐本中都包含有利息。
　　We should use 'times' or 'multiply' to express this. For the simple formula:4*6=24,
　　这种乘法我们得用times或是multiply 来表示。拿这个4*6=24简单的算式来说吧，
/ G9 `) A1 F, R" l: P　　we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374
. y+ @( J+ R2 o" R! \; q　　我们说four sixes are twenty-four ，但在大数目中，如18*243=4372，
　　we say eighteen times two hundred and fortythree makes (or is) four thousand three hundred and seventy-four,
$ [( A: t' K2 ]　　我们就得说：eighteen times two hundred and forty-three makes（或用is）four thousand three hundred and seven-four，
　　but more formally:18 multiplied by 243 equals 4374.
　　但一般较正式的用法是：18 multiplied by 243 equals 4374。
　　B:Is division used in accounting?
　　B：在会计工作中除法用不用？
　　A:Well, in big firms, companies, enterprises, joint ventures and others,
! o3 }" C& R2 {  {: p7 v& l　　A：在大商行，大公司，大企业和联合企业等大的金融机构内，
' G$ S8 ]+ `- v/ j+ ~; ^　　sometimes the amount of investments are large,
* K1 w. `& K- I# P. R7 y/ u9 ~& J& ^　　有时投资的量相当大，
　　and everyday current accounts are very complex, so all those processes have to be used.
　　每天的往来帐目又相当复杂，所以这几种计算法都得用上。
　　C:Can you give us some examples on division?
1 y7 o$ F7 |+ v5 M8 M4 ~( O　　C：能不能再给我们举个例子说说除法？
3 J* h5 ]4 ~& P
　　A:A simple one is 9/3=3, we say three into nine goes three;

会计考友

</p>　　A：如简单的算题9/3=3，我们说：three into nine goes three：
% P! k- O( Z7 K　　296/8=37, we say two hundred and ninety-six divided by eight equals thirty-seven.
　　在大多数除法算式中如296/8=37，我们得说two hundred and ninety-six divided by eight equals thirty-seven。
; D  V% N" |) D# @. }) J# i　　B,C:Thanks a lot, Madam!
　　B，C：多谢你，老师。