现代美国英语口语之财务部专用英语之财务日常对话

1、现代美国英语口语之财务部专用英语之财务日常对话1. 你通晓财会么？Are you versed in accounting?在英美财会人员经常被人这样发问。 英语在表达在某方面 “熟悉” ， “通晓” 之类意义时， 常用上 be versedin/ be skilled at/ be adept at/ be home at等：Are you skilled at auditing? （你审计方面熟悉么？）She is very adept at statistics. （她通晓统计。）Miss Li is home at cost accounting. （李小姐非常熟悉成本会计。）2. 你

2、想当会计师还是审计师？Do you want to be an accountant or an auditor?选择疑问句也是英语中常见现象，问某事某人是甲还是乙：Which department do you want to work for, a businessor a government branch? （你想在哪个部门上班，商务部门还是政府部门？）Are you a statistician or an accountant? （你是统计师还是会计师？）3. 你觉得做出纳员怎样？What do you think of becoming a cashier?询问对方对某事某人的看

3、法，惯常用的句式就是： What do you think of./ How do you like.等等：What do you think of our new cashier? （新来这个出纳怎样？）How do you like being an auditor? （你觉得当一名审计怎样？）What do you feel like being an statistician? （你觉得做统计员怎样？）4. 你现在进修哪一科，预算会计还是税务会计？Which course are you taking, the budgetary accounting, or the tax acco

4、unting?此类句子是典型的选择疑问句式，也是询问最多的句式之一:Which course is more difficult, international accounting or social accounting? （哪一门课程更难，是国际财会还是社会财会？）Which is more complicated, management accounting or cost accounting. （哪一门课程更复杂，管理会计还是成本会计？）5. 在美国，私营会计与公共会计有什么不同？What is the difference between private accounting an

5、d public accounting in the U.S.A?询问请教对方甲与乙的差别，用得最多的句式之一便是“ What is the difference between.? ”或者是“What does A differ from B in.?”What is the difference between cost accounting and budgetary accounting? （成本会计同预算会计有什么区别？）What does international accounting differ from com-mon accounting? （国际财会同普通财会有什么不同

6、？）6. 我们做股票交易需要财会信息么？Do we need accounting information for stock exchange?need 一词在英语中容易混淆，意为“需要，必须”，在肯定句中多为行为动词，而在疑问句中多作为情态动词出现，否定句中则兼而有之 ：Need engineers understand accounting in the United States? （美国的工程师需要懂财会么？）Why need officers study management accounting? （为什么官员们要学习管理会计？）Why need engineers learn

7、cost accounting and business accounting? （为什么工程师要了解成本会计和商业会计？）7. 你是否学过成本会计？Have you ever studied cost accounting?询问对方过去的事对现在的影响，常用完成时，所强调的是现在情况，这句话的意思是“你现在懂不懂成本会计？”。以下几句都是这类结构：Have you ever been to Shanghai? （你去过上海么？）Has she ever done administrative accounting? （她做过行政会计么？） 23Has Mr. Douglas written

8、any books on banking? （道格拉斯先生写过银行方面的书么？）8. 何时何地因何缘故选修财经？When, where and why did you take the study of finance?这是典型的复合问句，正式面试的时候常有这样的发问，答话人必须一一答清楚。这样的发问还有：When and how did you study accounting? （何时怎样学的财会？）When and where did you take the course of cost accounting? （何时何地学的成本会计？）Where and how did you le

9、arn the news? （这条消息你是从哪里、是怎样听来的？）9. 你能习惯乏味的工作么？Can you get used to tedious work?英语中表达习惯于何事、何物的时候，常用“ be used to ， get used to be ， accustomed to ”等结构，例如：I ve got used to the work here. （我已经习惯了这里的工作。）I am accustomed to the dull and tedious work. （我已经习惯了乏味的工作。）Are you used to the climate here? （你习惯这里的

10、气候么？）10. 你是否想过要改行当一名统计员？Have you got the idea of changing the job to be a statistician?英语中常用动名词作为介宾结构，修饰一个中心名词，这在口语中所见不鲜：Have you got the idea of going to study finance abroad? （你是否想过出国学财经？）That is only one way of inspecting the accounts. （这是查账的唯一方法。）I don t have any good method of teaching English.

11、 （教英语我没有什么好的方法。）11. 我不懂基础会计，就更谈不上成本会计了。I don t understand the basic accounting, let alone the cost accounting.英语中表达递进关系时，最常用的有“ let alone ”“ still less ”“ much less ”等，例如：I cannot afford to rent rent a house, let alone buy it. （我连房租都付不起，就更谈不上买房。）This firm can hardly pay for the salary , still less f

12、or their development. （这间公司连工资都是问题，就更谈不上发展了。）This firm has never built a common highway,much less an expressway . （这家公司连普通公路都未造过，就更谈不上建高速路了。）12. 一半因为债务一半因为技术原因公司垮台了。What with the debt, and what with their technique, this firm collapsed.表达部分原因，最常用的是“what with.what with.”“ partly because ”“ partly wit

13、h ”这类结构：She dare not tell the truth, partly because of her fear. （她不敢说明真相，部分原因是害怕。）Partly with the rain and partly with the traffic ， Mr. Zhang didnn t come this morning. （一半因为下雨， 一半因为交通，张先生今早没来上班。）13. 使我惊奇的是，刘小姐通过了注册会计师考试。To my surprise, Miss Liu passed the exam of certified accountants.放在句首的插入结构（有

14、的语法书称之为提醒结构），往往是一个“to one 担,+n （名词）”结构To my sorrow, Miss Li has made another big error again.（使我感到遗憾的是，刘小姐又出了一个大的错误）。To my astonishment , her English has improved very much. （使我惊奇的是， 她的英语进步很快）14. 我们都喜欢学习财会口语。We all enjoy learning spoken English in finance.英语中与动名词搭配最多的动词有: admit ， avoid confess ， enj

15、oy ， fancy finish ， risk 等等，以后各章中均有介绍 :Miss Li avoids going out after dark. （李小姐晚上不出门。）Mr. Zhang risks driving a car. （张先生冒险开车。）He admits making a few mistakes on the balance sheet. （他承认资产负债表上出了好几处错误。）15. 我们对你的所说所做都很在意。We are careful as to what you say or you do.英语句式结构中，出现最为频繁的莫过于介宾结构：We are careful

16、 about what you are doing. （我们很注意你现在做的事。）I have got a good idea of what he wants. （我非常理解他想要的东西。）She shows interest in what you say. （她对你说的感兴趣。）16. 我在财务上比刘小姐更熟悉业务。I am more skilled in finance than Miss Liu.两者相比，在英语中使用最多的结构就是： A is more.than B. ”。然而，如果比较级使用的形容词是拉丁词汇如 superior ， inferior 等，则用 A is supe

17、rior to B 这样的结构。 例如：Miss Liu is more familiar with accounting than Miss Li. （刘小姐比李小姐更熟悉财务。）I am inferior to her in writing. （我写作不及她。）She is superior to me in cost calculating. （她比我更熟悉成本核算。）17. 我在财务上没有张先生熟练。I am not so good as Mr. Zhang at finance.英语中表达“与一样（好）”这类结构，最常见的是“ A is as.as B ”例如：Miss Li is

18、not as good as Miss Liu at accounting. （李小姐的会计知识不及刘小姐。）I am not so skilled in writing a speech as in writing a report. （ 我写发言稿不及写书面报告那么熟练。 ）18. 现在，我已经习惯了每天工作 5 至 6 个小时。Now I am used to keeping books five or six hours each day.英语中表达“习惯于做某事”的时候，常用“ be used to ， get used to ， be accustomed to ”等结构，此处，

19、to是一个介词，后接动名词。例如：Now I have got used to keeping diary each day. （现在我习惯每天记日记。）This firm has got used to complying with the international practice of accounting. （该公司已习惯照国际会计惯例办。）This firm is accustomed to developing some new products each year. （该公司已习惯每年开发一些新产品。）19. 这些年来李小姐在财会上越来越熟练。Miss Li has becom

20、e more and more skillful in finance.如果比较的主客体是同一人（或物）的话，则用“ more and more ”之类的结构: 25She grows taller and taller . （她越长越高。）It was raining harder and harder . （雨越下越大。）The company s burden becomes heavier and heavier . （公司的负担越来越重。）20. 正如你知道的那样，我是一名会计。As you know, I am an accountant.英语中表达“如，正如”这类相比结构，通常用

21、“as”作为连接词：Just as everyone knows, Mr. Smith is quite good at finance. （如诸位所知，史密斯先生通晓财务。）Just as you like chemistry, I like accounting. （正如你喜欢化学，而我喜欢财会。）I am as good as she at doing the calculation. （我和她在统计方面都很在行。）21. 刘小姐只不过是一名会计。Miss liu is nothing but an accountant.“ but ” 是英语中最复杂的连词与介词， 它常常与某些代词搭配

22、， 它也与全否定 （全肯定） 的句式结构搭配，形成某些固定结构，读者谨记之。Miss Li is anything but an accountant. （李小姐绝对不是会计。）（我不得不钦佩她的才华。）I cannot but be surprised by her aptitude.22. 会计在社会上被称之为商业的语言。Accounting is often called the“ language of business ” , which is used in society.定语从句在财会英语， 尤其是书面语中， 大量被使用； 被修饰对象是人， 从句引导词为who ， whom ，

23、 that ；如果被修饰对象是事物，引导词则为 which ， that:An accountant is one who inspects and keeps accounts. （会计负责审核与记账。）A cashier is a person who is in charge of cash in a shop, bank or business. （出纳是商店、银行、公司中的现金保管者。）I never go there but think of my hometown. （每次去那里我总想起我的家乡。）23. 会计的语言用来记录与解释基本经济数据。The language of ac

24、counting is used in recording and interpreting basic economic data.被动语态在财会英语中，尤其是书面语中，大量被使用，其结构是动词 be+ed （过去分词），例如 :Accounting is concerned with reporting and interpreting financial information. （会计工作包括报告与解释财务信息。）Accounting is defined as the process of recording, classifying, and summarizing data. （

25、会计工作可定义为把与企业交易有关的数据进行记录、分类与总括的过程。）24. 你越了解财务，就越能理解这些规定。The more you know the finance, the better you will understand these regulations .英语中表示“越（就）越”这样的比较结构，通常在主从句当中各使用一个比较级形容词，采用“the more., the more.”之类的结构:The bigger profit they make, the eager they are for money. （利润越高，越想赚钱。）Please remember to writ

26、e back, the earlier the better.（请回信，越早越好。）The harder it rains, the colder it is in the open. （雨越大，外面越冷。）25. 财会信息是财务分析所需要的。Accounting information is needed and used by financial analysis.26This information is required by all persons in a business. （这种信息公司所有人都需要。）The gathering and presentation of this

27、 informationis known as financial accounting. （收集和出示这种信息就是财会工作。）26. 这本会计指南不仅学起来简单，买一本也便宜。The guide book of accounting is not only easy to learn but also cheap to buy.表达“不仅而且”这样的递进结构，英语表达式为"not onlybut also." "not onlybut（aswell） ”等：An accountant nor only keeps accounts but also interp

28、rets them. （会计不仅记账而且解释账目。）A cashier not only keeps cash but also handles it. （出纳不仅保管现金也经手现金。）Not only do banks trust our business but appraise the financial soundness of it. （银行不仅信任我们企业，也给我们企业很好的评估。）27. 会计在做成本核算时不妨征求工程师的意见。An accountant would do well to consult engineers in calculating the cost pric

29、e.表达警告、提醒或者劝说时，英语表达式为 would dowell to ， had better ， had best 等，例如：You would do well to assist Miss Li to inspect the accounts. （你最好帮助李小姐审核这些账目。）You may do well to take the manager s advice. （你不妨听听经理的意见。）You had better interpret the financial information more clearly. （你最好将这些财务信息解释得更清楚一点。）28. 除了出纳之外，任何人都不得经手现金。Anyone, except a cashier, cannot deal with the cash.表达“除之外”这样的结构，英语表达式为“All （any, none）except”"