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.
加
4 B) i% K* {" S& ~2 B7 A3 usubtraction    n.
2 @3 g0 c. R- B减
8 U/ f# @7 `3 @% z0 ?: _4 S, U+ `1 Fmultiplication     n.
乘
division      n.
) l9 m9 [) R0 M* j. j, k4 F除
+ L  Q, n" }  s( H' T4 Zfrequently     adv.
, F1 N( Z: Y0 k/ y频繁地
8 C3 \( V6 W" S6 l- n2 M0 U' D- jwithdraw    v.
/ k4 L0 b4 ~* q6 h取出
0 \4 W' o. n. i6 _8 ^" W* r5 T4 K. Tformula     n.
. L# H, M, ^7 O7 ^  }: ]2 e) I4 {  R公式，程式
6 K8 \; F1 F/ c6 L* eplus   prep.
' i( P0 a. Z9 U! s: D  o2 s  k5 d: G加
& t- B4 ?1 B; d2 ?+ l- Iminus      prep.
- I; Q. Y3 P: j7 l' L8 ~. a" p减
compound      v.
合成
9 \9 o2 j: S4 l! j  _times     n.
倍
divide     v.
除
6 U* d; D* d" Q6 V0 qPhrases & Expressions
9 D8 ?8 s& f, @8 K5 P1 V短语汇
  ^) t7 U  p) A# f$ a2 Ideal with
: Y5 K5 }3 E! ?0 H: @: Z; X处理，对付，应付
interest rate
5 d4 y, |9 ~6 x0 r/ {2 O利率
+ y4 z: c, I( w& TB:(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 P5 u) j, v# X! h0 oC:Madam, please explain this.
7 W) I- z6 E! }% ?: L/ |3 JC：老师，请你解释一下。
+ Y! H4 p9 r7 i6 jA:All right. This is a good question. There are, in general, four processes in accounting:
. k  X$ g6 d8 q7 tA：好，这个问题提得好。一般说来，在会计业务中有四个方面，
& w4 z3 Q( C0 C5 C+ Z6 raddition, 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。
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。
B:When do we use subtraction for current accounts?
2 V1 {- a8 V3 VB：在往来帐户中什么时候要用减法呢？
* r; {$ N/ l, `% u: gA: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 When an amount of money is withdrawn, you must subtract this number from the general deposit,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，
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。
0 ?  J3 P! b! @! F: c& ~C:How do we use English to say this?
  y( Q3 R' J6 R$ rC：那么我们用英语怎样说呢？
3 Z' ?( y) e" v. q/ b* Y" FA:The formulas for addition:7+9=16, 239+145=384. We say 'seven and nine is (or are) sixteen',
" }3 J: u3 [) W& g/ eA：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，
& J& ~& M  Y7 ]# r: K  `% X1 lbut 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，
% ?/ d: p) I2 Y) p* iwe say 'two hundred and thirty-nine plus one (a) hundred and forty-five is (or equals) three hundred and eighty-four.'
9 o; }5 p" p: [3 {' K; p, V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?
  e/ l$ a  e. b( oB：那减法怎样说呢？
A:Look at these two formulas:8-5=3, 543-216=327. In the first formula,
; @8 n. V. _- C- ZA：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'.
" f$ K0 s0 U- m4 O0 a) U& w: l. C我们说：five from eight leaves（或用is ）three ，另一种说法是：eight miuns five is three。
In the latter threedigit number we should use 'minus':
: j- g, r4 l# p1 e$ _在第二个三位数字算式我们应该用“minus”，
" l0 r, g. j  Ofive hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.
$ `% C$ V, P  V$ 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？
  k9 y  a1 i* H/ ^8 hA: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.
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，
we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374
我们说four sixes are twenty-four ，但在大数目中，如18*243=4372，
8 f3 d( X% |9 j% q% {we 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，
; `+ b% G% L/ `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。
8 J* t; j# m& K$ p/ \5 q2 RB: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,
  _% u7 a) n5 p- c2 UA：在大商行，大公司，大企业和联合企业等大的金融机构内，
sometimes the amount of investments are large,
. ~# X$ G% l$ w. G有时投资的量相当大，
* w. F* J5 K! ]( N2 Q& [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。
3 w* I6 ~9 ]1 {! P9 }3 YC:Can you give us some examples on division?
C：能不能再给我们举个例子说说除法？
0 }( D  g" `" J% s: M, X2 P0 BA:A simple one is 9/3=3, we say three into nine goes three;
7 z; j- T, A' n# T$ e7 jA：如简单的算题9/3=3，我们说：three into nine goes three：
& [. N  C. H9 N8 R296/8=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。
9 _" @9 q" h, Z. ~3 d/ QB,C:Thanks a lot, Madam!
5 _9 ]! E. q$ |2 O: o  ]7 xB，C：多谢你，老师。