金融英语口语辅导：HowtoProcess

会计考友

New Words
新单词
concrete    adj.
具体的
addition     n.
2 q+ ?+ L1 \, B' p7 j  \加
subtraction    n.
: O+ _% C6 u. C* T+ j6 k减
multiplication     n.
乘
division      n.
& y$ u7 j0 [# e5 C除
6 U* ~' F+ }' y! M+ cfrequently     adv.
频繁地
withdraw    v.
1 o9 P% @& ^8 T+ D8 \, d取出
formula     n.
1 S# m$ K, S! @& F* S& r8 z6 l公式，程式
' b% A$ [* s+ p" p; `, w1 B0 nplus   prep.
加
6 R& h- D+ U) `, }9 ?% y6 dminus      prep.
减
compound      v.
; i) Y, h6 H- j7 |合成
' F- u9 N9 N5 N8 R" rtimes     n.
倍
divide     v.
除
Phrases & Expressions
5 E: `1 v3 I  Q0 E8 k: ~- [8 Q0 Y短语汇
8 W; V2 y$ D+ y/ k: ndeal with
处理，对付，应付
: e7 m2 f- D9 Zinterest rate
2 m" s* e' a& T; z2 j利率
# w' Q9 y, \! g# E# OB:(Teacher) Madam, you have just said that our future work deals with numbers, but what concrete work do you mean?
( q5 j. Z) Z6 @- AB：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.
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:
A：好，这个问题提得好。一般说来，在会计业务中有四个方面，
: {, x* o4 x8 V% waddition, 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。
; r4 m& v* W1 D) Z" b0 j! SEvery day we have many current accounts, and every account withdraws money or makes some deposits.
, c' v  x; T6 d- O' T  O6 P1 m& I每天我们有很多往来帐目，每位帐户要就是取款，或是存款。
: t/ ~1 d* ^/ ?9 e* rB:When do we use subtraction for current accounts?
B：在往来帐户中什么时候要用减法呢？
! Q3 o7 l+ y3 w, H. YA:Very simple. When an amount of money is withdrawn, you must subtract this number from the general deposit,
A：很简单，例如是取款，你就得存款总额中减去取款的数，
% s# q! t/ U& A6 W# Rthen write the new amount of deposit in the account book.
( F" x% k& Y3 P; s& S. T" L+ h然后在存折上写上新的存款总额。
C:How do we use English to say this?
$ K- N; p( v6 g7 p. c( AC：那么我们用英语怎样说呢？
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',
; ]( c" A- R- P' G& Y+ x" V1 h+ @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.'
( |" D% Q6 H/ @2 a) f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。
, m. ]( `4 k) c2 j1 tB:How about subtraction?
0 `8 V. k" n+ PB：那减法怎样说呢？
* ^& i% |5 U' M5 n0 e: ]% f6 V# SA:Look at these two formulas:8-5=3, 543-216=327. In the first formula,
# ?8 H3 ?' T# @' aA：看这两个算题：8-5=3 ，543-216=327。第一个算式，
. a. V: l4 D) |9 G) rwe say 'five from eight leaves (or is) three', or 'eight minus five is three'.
我们说：five from eight leaves（或用is ）three ，另一种说法是：eight miuns five is three。
0 k! w) j# z2 B) e' d* d* @6 S8 tIn the latter threedigit number we should use 'minus':
' a" z9 c7 l/ ~/ p在第二个三位数字算式我们应该用“minus”，
, X1 D* O; d/ Wfive hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.
- ^- U: ~: A5 X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.
5 C2 s" ~5 Z- p$ i- CA：乘法，除法用在计算利率。
7 E) E' ^# [5 U, TEvery savings deposit compounds the amount of interest.
& ^" J7 |: T" U0 e3 j: m8 P& i) V每一个存款帐本中都包含有利息。
6 J, P- B* N6 R! V7 }) d& gWe should use 'times' or 'multiply' to express this. For the simple formula:4*6=24,
$ c. c3 ?9 l# }: G& h& g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，
we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374
' s& o8 n" H) n; M9 l8 q我们说four sixes are twenty-four ，但在大数目中，如18*243=4372，
1 z! D5 D8 h- D+ |: ^, Dwe say eighteen times two hundred and fortythree makes (or is) four thousand three hundred and seventy-four,
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.
5 \0 f& p2 I6 y5 ^* K% P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？
- I: o4 c) ?4 g7 y; b& HA:Well, in big firms, companies, enterprises, joint ventures and others,
A：在大商行，大公司，大企业和联合企业等大的金融机构内，
$ v. G. I( d7 G* J! Qsometimes the amount of investments are large,
% R* f, A( ]( k% |7 Q( Q/ p有时投资的量相当大，
and everyday current accounts are very complex, so all those processes have to be used.

会计考友

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?
C：能不能再给我们举个例子说说除法？
A:A simple one is 9/3=3, we say three into nine goes three;
  c9 s1 P9 Y( y6 `1 A* oA：如简单的算题9/3=3，我们说：three into nine goes three：
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。
0 F+ X# u% G1 w' h! JB,C:Thanks a lot, Madam!
* ^& F6 N7 s" X" q1 `! ^( m# QB，C：多谢你，老师。