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?
　　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？
7 n5 {7 G. i  [　　C:Madam, please explain this.
# Z7 e/ I7 y% k: B& w  Q/ ^  d　　C：老师，请你解释一下。
, F6 m- f0 r; l0 p  D0 @; L　　A:All right. This is a good question. There are, in general, four processes in accounting:
: S2 G) n; Z4 Y4 Y2 L　　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.
2 L& b+ @& a& E: M　　即加，减，乘，除。最频繁使用的计算是加法。
+ M0 A' T! Y# ]8 E8 J　　Every day we have many current accounts, and every account withdraws money or makes some deposits.
3 Z5 C  P0 `! T. b- v! w3 g　　每天我们有很多往来帐目，每位帐户要就是取款，或是存款。
5 V6 X. Z" @2 l- U4 D5 i- B　　B:When do we use subtraction for current accounts?
　　B：在往来帐户中什么时候要用减法呢？
　　A:Very simple. When an amount of money is withdrawn, you must subtract this number from the general deposit,
) r0 z8 w4 w4 i$ q　　A：很简单，例如是取款，你就得存款总额中减去取款的数，
　　then write the new amount of deposit in the account book.
　　然后在存折上写上新的存款总额。
　　C:How do we use English to say this?
　　C：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',
　　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。
" `: \) p* _* Y! U+ V　　B:How about subtraction?
　　B：那减法怎样说呢？
1 {3 G4 m5 X0 s& y) L8 r" ?3 ^3 _　　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，
/ a, m. r  C9 J$ E　　we say 'five from eight leaves (or is) three', or 'eight minus five is three'.
/ C* b2 O& _) ]　　我们说：five from eight leaves（或用is ）three ，另一种说法是：eight miuns five is three。
6 K% H! G( K. d! u' C* l( z　　In the latter threedigit number we should use 'minus':
) G+ j) x4 |+ z　　在第二个三位数字算式我们应该用“minus”，
　　five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.
2 i* L. z& ?, T2 I* o  d- h　　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.
; h) k9 t( J  i1 V　　每一个存款帐本中都包含有利息。
" ^0 [6 ^7 C/ a+ H2 r　　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，
　　we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374
# \3 \1 g6 u: x9 \/ V1 D* ]　　我们说four sixes are twenty-four ，但在大数目中，如18*243=4372，
) Q0 J+ ?1 k8 W. P1 u　　we say eighteen times two hundred and fortythree makes (or is) four thousand three hundred and seventy-four,
0 l1 F! @, e/ P/ l* f　　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.
- }# w+ `% R2 k' X7 f# M: r　　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？
2 n7 A9 z3 {6 C9 C7 @　　A:Well, in big firms, companies, enterprises, joint ventures and others,
. _! M- J% @* Y+ p# x. L# G( p　　A：在大商行，大公司，大企业和联合企业等大的金融机构内，
2 k0 l4 z7 ^5 V5 r3 g# P/ p　　sometimes the amount of investments are large,
* Q- U4 c+ i" m$ Z  o" I6 k  p# l; m　　有时投资的量相当大，
　　and everyday current accounts are very complex, so all those processes have to be used.
: ]3 K1 a" a; q, ?$ @) {　　每天的往来帐目又相当复杂，所以这几种计算法都得用上。
  A! Y; F( V9 j" G　　C:Can you give us some examples on division?
. k: _* O; w. j9 e* S1 N! ^　　C：能不能再给我们举个例子说说除法？
0 t) T9 N2 R) l/ Y0 N0 y
　　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：
4 o/ P- B2 s: i& f9 F　　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。
# v/ m9 G7 d# x* _　　B,C:Thanks a lot, Madam!
　　B，C：多谢你，老师。