ESL Podcast 232 – Business Bookkeeping
时间：2019-02-07 作者：英语课 分类：地道美语播客
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
- 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。
- 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。
- 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
- 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。
- 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。