金融英语口语辅导：Bank Performan 2

会计考友 · 发表于 2012-8-16 08:17:42

　　New Words
　　新单词
　　outgoings    n.
　　开支，开销
　　provision    n.
　　备付
　　premises    n.
　　房屋
　　previous adj.
　　以前的，先的
　　illustrate v.
　　说明阐明
　　footing    n.
　　合计
　　allocation n.
　　分配
　　reserve n.
　　储备金
　　Phrases & Expressions
　　fee-generating activities
　　增加费用的活动
　　leased assets
　　租赁资产
　　in addition
　　另外
　　E:We've seen the income before our coffee break; now let's look at the outgoings.
　　爱：我们在喝咖啡休息以前看到了本行的收益情况，现在再来看看支出情况。
　　V:What is the largest amount of money you spent in 1994?
　　代表：那么贵行1994年最大的支出项目是什么呢？
　　E:Obviously, the largest of these is staff costs.
　　爱：很明显，支出中最大的一块是员工开销。
　　It increased from fifty-five million dollars in the fiscal 1993 to sixty-five million dollars at the end of 1994.
　　1993财政年度为500美元，到1994年底，就增长到6500万美元，
　　It covers forty-two per cent in the total group outgoings.
　　占了总支出的42%。
　　V:Why is the increase as large as eighteen per cent?
　　代表：为什么这部分支出的增长率高达18%呢？
　　E:It is partly because of the increase in staff numbers required to deal with the expansion of the bank's fee-generating activities which I have just mentioned in the income section.
　　爱：这一方面是由于增加了职工人数，用于从事前面我所提到的增加服务佣金等工作。
　　V:How about doubtful debt provision and depreciation?
　　代表：那么坏帐充资金和折旧费用呢？
　　E:Provisions for doubtful debts amounted to eight million dollars,
　　爱：坏帐抵充资金高达800万美元，
　　an increase of sixty per cent;
　　增长了60% 。
　　while depreciation on leased assets and on premises and equipment decreased from sixteen million dollars to fifteen million dollars.
　　而租赁资产的折旧费以及营业大楼。设备的折旧费则从1 600万美元降至1500美元。
　　V:Is depreciation calculated on a straight line basis?
　　代表：折旧费是采用直线折旧法来计算的吗？
　　E:Yes, that' how we calculate depreciation.
　　爱：是的，我们就是按照直线折旧法来算的。
　　V:Besides the largest of outgoings, staff costs, as well as provision for doubtful debts and depreciation,
　　代表：除去员工费用最大的一块支出，以及坏帐准备金及折旧费之外，
　　how about expenses, on tax, dividends?
　　其它，如纳税和股票支出情况呢？
　　E:Tax, not much to say really. We paid five million dollars more than in 1993.
　　爱：税，真的不必多说。1994年这一财政年度，我们比1993年多交纳税多500万美元，
　　That is, we paid up to twenty-five million dollars in the financial year of 1994.
　　即达2 500万美元。
　　As for dividends paid to our shareholders,
　　我们支付给股东们的股息，
　　they remained unchanged over the previous fiscal year at five million dollars.
　　则与1993年底持平，均为500 万美。
　　V:How so?
　　代表：就这么多？
　　E:Because the major part of the year's profit was retained to expand our consolidated capital base.
　　爱：因为我们决定保留1994年度大部分利润来扩大我行的合并资本。
　　This was the first year in which our balance sheet footings passed the three billion dollars mark.
　　1994年是我们的资产负债表上累计超过30亿美元的第一年。
　　V:In addition, is there any sharp increase in other costs?
　　代表：除此以外，其它费用还有哪些部分增长迅速吗？
　　E:No. On the contrary, other expenses increased by only a little under seventeen per cent.
　　爱：没有了。相对说来，其它费用只增长了一点点，不到17%。
　　That's the smallest annual increase since 1989.
　　这是1989年以来支出年度增长最少的一年。
　　Personally, I think it illustrates our determination to bring costs under control.
　　我个人的看法是：以上这些数字表明我们控制费用增长额度的决心。
　　V:What's your yearly profit after paying dividends to shareholders?
　　代表：扣除股东的股息，贵行的年利润有多少？
　　E:After allocation of the dividends, there remained a net undistributed balance for the year of nine million dollars.
　　爱：支付完股东的股息后，剩下的非分配利润有900万美元，

会计考友 · 发表于 2012-8-16 08:17:43

　　The total amount was transferred to reserves to cover unexpected events.
　　用作应付特别紧急的需要的储备金。
　　V:So as your annual report indicates, all this adds up to total group outgoings of one hundred and fifty-five million dollars.
　　代表：所以说，正如你们的年度报表写明的，贵行支出总额为1.55亿美元。
　　E:Yes,the figure of total group outgoings exactly balances out with the total income.
　　爱：对，这部分支出额与总收入相平衡。
　　V:Now, we have a clearer picture of the source of income and the application of income for your bank in 1994 compared with 1993.
　　代表：到现在为止，我们对贵行1994年度的收入及其使用情况，以及与1993年的对比情况，都有了清晰的了解。

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[考试辅导] 金融英语口语辅导：Bank Performan 2

金融英语口语辅导：Bank Performan 2