财会英语口语集锦.doc

财会英语：On the way to the bankZhang: Are you going to deposit the cash in the bank?Liu: Yes, our internal control over cash requires that all cash receipts be deposited daily in the bank.张：你又要去送存现金了吗？刘：是的，我们的现金内部控制制度要求我们每天都将现金收入存入银行。财会英语：Problem is solvedZhang: Hello, Ms Liu. This is Li .I found that we had left out a payout during checking the voucher.Liu: I thought as much! Then it is understandable that the bank statement is right. Ok, problem is solved. Please add the account!李：刘小姐您好，我是小李啊。我查了原始凭证，发现是我们漏记了一笔支出。张：果然不出我所料！难怪银行这里没问题。那好吧，请你把这笔账补上吧。财会英语：Whats happenedZhang: Look here, Ms Liu, I cannot find a 30000Yuan payout in the Journal, which is noted in the bank statement.Liu: It is impossible! Let me have a look! Its true. I will come to the bank tomorrow, and you check the voucher, ok!张：刘小姐，您看，银行寄来的对账单中有一笔30000元人民币的支出和我们日记账对不上啊！刘：怎么可能？让我看一看，还真是啊，明天我到银行去核对一下，你查查原始凭证好吗？财会英语：The bank agreedLiu: Sir, after hard negotiation, the bank agreed to loan us a 500000Yuan shortterm credit at last.Cheng: That is great! I am just worrying about the working capital. Thank you for your hard working these days!刘：经理，经过艰苦的谈判，我们终于同银行谈妥了一笔50万元的短期贷款。陈：太好了!我还正为周转资金发愁哪。谢谢你这些天来的努力工作！财会英语：Whats wrong?Liu: Hello, I am the accountant of company A, and my surname is Liu.Please check the bank statement for me, because something is wrong. Thank you!Zhang: No problem! Please take the bank statement to me. MmmMs Liu, this bank statement is the same with the computer.刘：您好，我姓刘，是A公司的会计，麻烦您帮我核实一下这份银行对账单好吗？因为我们有些数目对不上，谢谢！张：好的，请把银行对账单给我。嗯 刘小姐，我用电脑核对了一遍，这份银行对账单没有错。财会英语：depositZhang: Hello, Ms. Liu, nice to meet you again.Liu: Me too, I want to deposit the 100000 Yuan to our companys account, and withdraw 1000 Yuan from our company account to replenish our petty cash found.张：你好啊，刘小姐，很高兴再次见到你。刘：我也很高兴，我想把这十万元存入我公司的账户并取出一千元来补充我们的零用现金基金。财会英语：accounting recordsZhang: Have you recorded the revenue of ￥100000 earned on July 1?Liu: Certainly, I have recorded this revenue and an accounts receivable in the accounting records on July 1.Look, the entry is Dr: Accounts receivable RMB100000,Cr: Sales RMB100000.张：7月1日10万元的收入记录了没有？刘：当然。我已经在7月1日确认了收入，并增加了相应的应收账款余额。看，会计分录为 借：应收账款 人民币100000,贷：销售收入 人民币100000。财会英语：PurchaseZhang: Hello, I want to buy ten typewriters for our company. This is 5000 Yuan, and please invoice me for the typewriters.Ling: Ok, I will call someone to take the typewriters to your car. Here is your 340 Yuan change and the invoice.张：你好，我想要为我的公司买10台打字机。这里是5000元，请给我开张发票。林：好的，我会找人把打字机运到您的汽车上，这是找给您的340元钱和发票。财会英语：Progress PaymentLin: Hello, this is Lin from A company. A week ago, we delivered some materials to your company, and these have been accepted. When will you pay us the progress payment?Liu: Have you submit the invoice? After we receive the invoice, and check with the contract department to verify the amount, well process payment.林：你好，我是A公司的林先生。上个星期， 我们送了一批材料到贵公司，并且已经验收完毕。请问贵公司什么时候付给我们进度款？刘：你们已经把发票给我们公司了吗？ 我们收到发票，并且和合同部都确认无误后，就会很快付款的。财会英语：Bank statement has arrived!Zhang: Hello, Ms liu! This is your registered letter. Please sign for it.Liu: Hello! Oh, this letter is the bank statement from our correspondent bank. We are all waiting for it to close the account at the end of the month. Thank you very much!赵：刘小姐您好！这是您的挂号信，请您签收。刘：您好！哦！这是我们公司开户银行寄来的对账单，我们月底做账都等着它呢，太谢谢你了！财会英语：Account reconciliationChen: Ms Liu, these are the account reconciliation for our ledgers for Last month, and there are still some minor mistakes. We need to adjust the wrong records in this month.Liu