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金融英语口语 2.How to Process

所属教程:金融英语口语

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https://online2.tingclass.net/lesson/shi0529/0008/8517/3.mp3
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[00:00.85]新单词

[00:01.70]concrete adj.

[00:02.51]具体的

[00:03.32]addition n.

[00:03.98]加

[00:04.65]subtraction n.

[00:05.47]减

[00:06.30]multiplication n.

[00:07.22]乘

[00:08.15]division n.

[00:08.92]除

[00:09.69]frequently adv.

[00:10.44]频繁地

[00:11.18]withdraw v.

[00:11.96]取出

[00:12.75]formula n.

[00:13.43]公式,程式

[00:14.11]plus prep.

[00:14.69]加

[00:15.28]minus prep.

[00:16.03]减

[00:16.77]compound v.

[00:17.65]合成

[00:18.52]times n.

[00:19.24]倍

[00:19.96]divide v.

[00:20.77]除

[00:21.58]Phrases & Expressions

[00:22.79]短语汇

[00:24.01]deal with

[00:24.72]处理,对付,应付

[00:25.44]interest rate

[00:26.29]利率

[00:27.14]B:(Teacher) Madam, you have just said that our future work deals with numbers, but what concrete work do you mean?

[00:30.73]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?

[00:34.32]C:Madam, please explain this.

[00:35.50]C:老师,请你解释一下。

[00:36.68]A:All right. This is a good question. There are, in general, four processes in accounting:

[00:40.08]A:好,这个问题提得好。一般说来,在会计业务中有四个方面,

[00:43.49]addition, subtraction, multiplication and division. The most frequently used is addition.

[00:47.52]即加,减,乘,除。最频繁使用的计算是加法。

[00:51.54]Every day we have many current accounts, and every account withdraws money or makes some deposits.

[00:55.14]每天我们有很多往来帐目,每位帐户要就是取款,或是存款。

[00:58.75]B:When do we use subtraction for current accounts?

[01:00.66]B:在往来帐户中什么时候要用减法呢?

[01:02.56]A:Very simple. When an amount of money is withdrawn, you must subtract this number from the general deposit,

[01:06.25]A:很简单,例如是取款,你就得存款总额中减去取款的数,

[01:09.93]then write the new amount of deposit in the account book.

[01:11.69]然后在存折上写上新的存款总额。

[01:13.46]C:How do we use English to say this?

[01:15.04]C:那么我们用英语怎样说呢?

[01:16.62]A:The formulas for addition:7+9=16, 239+145=384. We say 'seven and nine is (or are) sixteen',

[01:25.13]A: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,

[01:33.65]but in the latter three-digit number, we should use 'plus' instead of 'and',

[01:36.50]但在第二个算式中三位数字的加法法则不用and,而用plus,

[01:39.34]we say 'two hundred and thirty-nine plus one (a) hundred and forty-five is (or equals) three hundred and eighty-four.'

[01:45.26]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。

[01:51.18]B:How about subtraction?

[01:52.43]B:那减法怎样说呢?

[01:53.68]A:Look at these two formulas:8-5=3, 543-216=327. In the first formula,

[01:59.99]A:看这两个算题:8-5=3 ,543-216=327。第一个算式,

[02:06.30]we say 'five from eight leaves (or is) three', or 'eight minus five is three'.

[02:11.00]我们说:five from eight leaves(或用is )three ,另一种说法是:eight miuns five is three。

[02:15.71]In the latter threedigit number we should use 'minus':

[02:17.81]在第二个三位数字算式我们应该用“minus”,

[02:19.91]five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.

[02:23.28]我们就得这样说:five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven。

[02:26.65]C:When do we use multiplication and division?

[02:28.68]C:什么时候我们用乘法和除法?

[02:30.70]A:Multiplication and division are used to calculate interest rates.

[02:33.09]A:乘法,除法用在计算利率。

[02:35.48]Every savings deposit compounds the amount of interest.

[02:37.57]每一个存款帐本中都包含有利息。

[02:39.66]We should use 'times' or 'multiply' to express this. For the simple formula:4*6=24,

[02:43.67]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,

[02:47.68]we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374

[02:54.08]我们说four sixes are twenty-four ,但在大数目中,如18*243=4372,

[03:00.48]we say eighteen times two hundred and fortythree makes (or is) four thousand three hundred and seventy-four,

[03:04.70]我们就得说:eighteen times two hundred and forty-three makes(或用is)four thousand three hundred and seven-four,

[03:08.92]but more formally:18 multiplied by 243 equals 4374.

[03:13.85]但一般较正式的用法是:18 multiplied by 243 equals 4374。

[03:18.79]B:Is division used in accounting?

[03:20.12]B:在会计工作中除法用不用?

[03:21.46]A:Well, in big firms, companies, enterprises, joint ventures and others,

[03:24.21]A:在大商行,大公司,大企业和联合企业等大的金融机构内,

[03:26.97]sometimes the amount of investments are large,

[03:28.57]有时投资的量相当大,

[03:30.18]and everyday current accounts are very complex, so all those processes have to be used.

[03:33.28]每天的往来帐目又相当复杂,所以这几种计算法都得用上。

[03:36.37]C:Can you give us some examples on division?

[03:38.07]C:能不能再给我们举个例子说说除法?

[03:39.77]A:A simple one is 9/3=3, we say three into nine goes three;

[03:43.82]A:如简单的算题9/3=3,我们说:three into nine goes three:

[03:47.87]296/8=37, we say two hundred and ninety-six divided by eight equals thirty-seven.

[03:52.74]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。

[03:57.61]B,C:Thanks a lot, Madam!

[03:58.69]B,C:多谢你,老师。

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