财会英语口语(配图)
财会英语不仅有专业的术语,在生活中还有朗朗上口的财会口语,当别人说What's wrong,What's happened的时候,作为财会的你,该如何回答呢?
1、accounting records
Zhang: 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。
2、What's 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. Mmm……Ms 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。
3、What's happened
Zhang: Look here, Ms Liu, I cannot find a 30000-Yuan payout in the Journal, which is noted in the bank statement.
Liu: It is impossible! Let me have a look! It's 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?