金融英語口語 2.How to Process

[00:00.85]新單詞 [00:01.70]concrete adj. [00:02.51]具體的 [00:03.32]addition n. [00:03.98]加 [00:04.65]subtraction n. [00:05.47]減 [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]頻繁地 [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]減 [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]短語匯 [00:24.01]deal with [00:24.72]處理，對付，應付 [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：老師，你方才說我們將來的工作是同數(shù)目打交道，但你具體指的是什么工作? [00:34.32]C:Madam, please explain this. [00:35.50]C：老師，請你解釋一下。 [00:36.68]A:All right. This is a good question. There are, in general, four processes in accounting: [00:40.08]A：好，這個問題提得好。一般說來，在會計業(yè)務中有四個方面， [00:43.49]addition, subtraction, multiplication and division. The most frequently used is addition. [00:47.52]即加，減，乘，除。最頻繁使用的計算是加法。 [00:51.54]Every day we have many current accounts, and every account withdraws money or makes some deposits. [00:55.14]每天我們有很多往來帳目，每位帳戶要就是取款，或是存款。 [00:58.75]B:When do we use subtraction for current accounts? [01:00.66]B：在往來帳戶中什么時候要用減法呢? [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 When an amount of money is withdrawn, you must subtract this number from the general deposit, [01:06.25]A：很簡單，例如是取款，你就得存款總額中減去取款的數(shù)， [01:09.93]then write the new amount of deposit in the account book. [01:11.69]然后在存折上寫上新的存款總額。 [01:13.46]C:How do we use English to say this? [01:15.04]C：那么我們用英語怎樣說呢? [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：這里看兩個算式：7+9=16，239+145=384。第一個算式我們這樣說：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]但在第二個算式中三位數(shù)字的加法法則不用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]我們得這樣說：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：那減法怎樣說呢? [01:53.68]A:Look at these two formulas:8-5=3, 543-216=327. In the first formula, [01:59.99]A：看這兩個算題：8-5=3 ，543-216=327。第一個算式， [02:06.30]we say 'five from eight leaves (or is) three', or 'eight minus five is three'. [02:11.00]我們說：five from eight leaves(或用is )three ，另一種說法是：eight miuns five is three。 [02:15.71]In the latter threedigit number we should use 'minus': [02:17.81]在第二個三位數(shù)字算式我們應該用“minus”， [02:19.91]five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven. [02:23.28]我們就得這樣說：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：什么時候我們用乘法和除法? [02:30.70]A:Multiplication and division are used to calculate interest rates. [02:33.09]A：乘法，除法用在計算利率。 [02:35.48]Every savings deposit compounds the amount of interest. [02:37.57]每一個存款帳本中都包含有利息。 [02:39.66]We should use 'times' or 'multiply' to express this. For the simple formula:4*6=24, [02:43.67]這種乘法我們得用times或是multiply 來表示。拿這個4*6=24簡單的算式來說吧， [02:47.68]we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374 [02:54.08]我們說four sixes are twenty-four ，但在大數(shù)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]我們就得說：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]但一般較正式的用法是：18 multiplied by 243 equals 4374。 [03:18.79]B:Is division used in accounting? [03:20.12]B：在會計工作中除法用不用? [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，大企業(yè)和聯(lián)合企業(yè)等大的金融機構內(nèi)， [03:26.97]sometimes the amount of investments are large, [03:28.57]有時投資的量相當大， [03:30.18]and everyday current accounts are very complex, so all those processes have to be used. [03:33.28]每天的往來帳目又相當復雜，所以這幾種計算法都得用上。 [03:36.37]C:Can you give us some examples on division? [03:38.07]C：能不能再給我們舉個例子說說除法? [03:39.77]A:A simple one is 9/3=3, we say three into nine goes three; [03:43.82]A：如簡單的算題9/3=3，我們說：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]在大多數(shù)除法算式中如296/8=37，我們得說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：多謝你，老師。

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