公司与财务英语会话.doc

公司财务（1） A: The accounting department is very busy by the end of the year. 会计部门年底很忙。 B: Yes, but I have already turned in the report on my department. 对，但是我已经把我们那个部门的报告交上去了。 A: Hows business? 公司的生意好吗？ B: How would I know? I only work on some records and statements. I dont have the whole picture. Im not auditor. But I guess the companys doing well. 我怎么知道？我只管些统计资料和报表，不了解全貌。我不是审计员。但我猜想，公司的经营情况不赖。 公司财务（2） A: I certainly hope so. We have to keep the investors happy, not to speak of creditors, unions and really, everyone. 我当然也希望。我们应当使投资者高兴，更不要说要使债权人、使职工联合会满意，实际上要使人人满意。 B: Well, the balance sheet and profit and loss statement for this past fiscal year should be ready soon. So anyone can check out the assets and liabilities, net worth and profit position of the company in the financial statements. 嗯，去年财政年度的资产负债表和损益计算书马上就该做出来了。这样大家就能核对财务报表中公司的资产、负债、净值和利润的情况了。 A: Speaking of finances, are you the one who works on the paychecks? 谈起财务，你是不是管工资的？ B: Why do you ask? 你问这个干什么？ A: I thought you might explain to me the big difference between my gross pay and my net take-home pay? 我想你兴许能给我解释一下，我个人的工资总额和我能拿回家的工资数额之间最大的差别在那儿。 B: The explanation takes one word - taxes. Actually, the salaries are done through the computer. 一个词就能解释清楚，就是税。实际上工资是用电脑计算的。 A: Really? 这是真的吗？ B: Sure. How could we handle any volume in a large company - billings, sales, salaries - without computers? 当然真的。要没电脑，一家大公司的总营业额、销售额、工资总额，我们怎么计算啊？ 公司财务（3） A: Whats financial accounting, Tim? I come across this term in Davids report. Tim, 什么是财务会计？我在David的报告看到这个词。 B: Youre still new in this field. So theres a lot for you to learn. 你在这一行还是新手，有很多东西要学。 A: Yes, I think so. 对，我也这样认为。 B: Financial accounting is about recording the day-to-day income and expenditure of the company: sales and purchase, wages and salaries, petty cash and expenses. It also deals with national insurance, credit control and so on. 财务会计把公司日常的收入、支出记录下来，包括：销售和采购、工资、零星现金支出。同时，它也处理国家保险和信贷控制等。 A: Whats credit control? 什么是信贷控制？ B: Its a system for making sure that