时间:2019-02-07 作者:英语课 分类:地道美语播客


英语课

I have a day job, but I recently started a small business on the side. I didn’t know anything about accounting 1 and my friend, Roland, said he would give me some advice.



Roland: So, the reason that you need to do your bookkeeping is so you can manage your cash flow. Even if you have a lot of orders, you may still have problems paying your bills.



Magdalena: I see what you mean. Is this the kind of ledger 2 I should be keeping?



Roland: Yes, definitely. You want to list your debits 3 on this side and your credits on this side. This will help you figure out important things like your break- even point, your assets and liabilities, your administrative 4 expenses, and whether you’re staying within your budget.



Magdalena: I wish I had an accounts payable 5 department to help me with all this. I don’t even know how to create a balance sheet.



Roland: It’s not that hard if you use the right accounting program. The first thing to do is to keep track of your expenses. How do you do that now?



Magdalena: Oh, I have a system. I keep all my receipts in this bag.



Roland: Oh. Well, it’s good that you’re keeping your receipts but you’ll have to keep better track of them. What would you do if you were audited 6 by the IRS?



Magdalena: Don’t even mention the IRS! I’ve got enough problems without worrying about them!





Script by Dr. Lucy Tse



n.会计,会计学,借贷对照表
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
n.总帐,分类帐;帐簿
  • The young man bowed his head and bent over his ledger again.那个年轻人点头应诺,然后又埋头写起分类帐。
  • She is a real accountant who even keeps a detailed household ledger.她不愧是搞财务的,家庭分类账记得清楚详细。
n.(簿记中的)收方,借方( debit的名词复数 );从账户中提取的款项v.记入(账户)的借方( debit的第三人称单数 )
  • Does this item go among the credits or the debits? 这笔账应记入贷方还是借方? 来自《现代英汉综合大词典》
  • My bank account shows two debits of 5 each. 我的银行帐户借方记入了两笔5英镑的款项。 来自辞典例句
adj.行政的,管理的
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
adj.可付的,应付的,有利益的
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
v.审计,查账( audit的过去式和过去分词 )
  • The accounts have to be audited by a firm of external auditors. 这些账目必须由一家外聘审计员的公司来稽查。 来自《简明英汉词典》
  • E. g. few if any charities collection publishes audited accounts. 例如很少义款收集有公布经过查核的帐目。 来自互联网
学英语单词
acarologies
backing side
baked fabricated carbons
balrog
be living proof of
beating jacket
beccaficos
bipolar theorem
boring bit
British Standards Institution
calorie(large)
Carajás, Sa.dos
carboloy battery
carrier sense
case handled upon complaint
cathode interlayer impedance
clophill
closed-ring
cotton press
couvert
Cypripedium guttatum
dee potential
Dilzem
dorsocaudal
draper cleaner
encephalo-trigeminal angiomatosis
f'in'
fair comment and criticism
felcman
felliculoma
fiercely-contesteds
fissionless
floating zone refining
GILFs
gong shows
graphina japonica major
high performance processor
high-altitude radar controller
hold-down assembly
isothermal-expansion
jayle
Joniskis
Kabrousse
La Ferté-St-Cyr
latent overpopulation
less than a container load
makes toward
manuf.
manure conveyor
matinee-idol
measuring pin
mesoblastic segment
microwave relay station
mixing sample
monkey-hand
mopidralazine
morning-breaks
nachbar
nilda
Nkawkaw
Ocrylate
opiomaniac
original machine
paired dislocation
photochemically regenerative fuel cell
platey
power levels
puccinia asparagi-lucidi
puppeteered
quitclaimed
rail terminal
Raphidae
rather than
sailship
sales literature
sarouks
seaze
self-statement
shearwaters
skowrons
sortitions
statistic table
stock pigeon
straight knives
Strathclyde Region
surface wave antenna
Taking in Tows Lot by Lot
Ternovskiy Rayon
tirunehs
Traka
transformer build
transinformation rate
tree burst
turbulence resistance
tyle-berry
typological
unconscious neglect
valves of Vieussens
ventilation tracheae
wave generated current
wear tester
wire brush finish