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
algorithmic test case generation
alleluiah
amantis nawai
angelfish device
ankle chain
anti-regulation
antifoulant
antigenic competition
apozai (zhob)
Application Compatibility Toolkit
ascomycete
assortment plan
autologin
automatic loader and unloader
badge card
battelling
biological oil-spill control
bogie spread
Bol'shaya Minya
calatrava
calyciod
Captain Ahab
Carson, Rachel
complementary mask
control-budget variance
coronational
corrosion protection equipment
curcolone
cystic hyperplastia
dialer
doctorFell
domiciling
double flashing light
drum printing machine
dwey
equalizing regulation
equityoil
Erechtites hieracifolia
General Association of Regular Baptist Churches
Glossogobius
gravity classifier
great-great-great-grandfather
ground neutral
Hanchon
Harbarnsen
Heliophilum
heterotopology
hexacid
high energy grounding
high-velocity loop
hydroaromatic compound
jail-birds
kadunas
L-praziquantel
leptolejeunea truncatifolia
letter boxes
Lookout Pt.
loose suppressible point frame
lrcp
marker buoy
maternity-leave
medical screening
Merklingen
minikins
MMAMT
multi-membered
Naujac-sur-Mer
off-the-book loan
peaceable
percentage of motile spermatozoa
phthalyl sulfamethoxypyridazine
pipe die
pitch tube
positive negative bipolar
production adjustment
programme element
pyrolytic layer
quadrimular
relief hole
remote control foot pedal
RevPAR
rezeroing
sentence conjunction
serf-esteem
shielded cathode
single-layer routing problem
solution gas drive
spring adjusting screw
sudsing up
swordfights
tap web
thistlelike
tie up capital
tight cooperage stock
tonal density
transmission film
two anchor mooring
unblinking
urocyon cinereoargenteuss
Vesperus
volume diffusion
went beyond