金融英語(yǔ)口語(yǔ) 12.Cash and Its

[00:00.86]新單詞 [00:01.72]guidance n. [00:02.53]領(lǐng)導(dǎo)，指導(dǎo) [00:03.34]session n. [00:04.08]一段時(shí)間(從事某項(xiàng)活動(dòng)) [00:04.81]constitute v. [00:05.55]構(gòu)成，組成 [00:06.30]casher n. [00:06.96]出納品 [00:07.63]disbursement n. [00:08.40]支付，支出額 [00:09.17]outnumber v. [00:09.91]在數(shù)量上超過(guò) [00:10.66]theft n. [00:11.21]偷竊 [00:11.76]fraud n. [00:12.30]欺騙，欺詐 [00:12.85]receipt n. [00:13.51]收條，收據(jù) [00:14.16]supervision n. [00:14.82]監(jiān)督，管理 [00:15.49]summarize v. [00:16.38]概括 [00:17.27]register n. [00:17.93]登記 [00:18.60]reconcile v. [00:19.42]使一致 [00:20.24]authorize v. [00:21.12]授權(quán)，委托，批準(zhǔn)，認(rèn)可 [00:22.00]equivalent adj. [00:22.70]相等的，等量的 [00:23.41]adequately adv. [00:24.20]適當(dāng)?shù)?，充分? [00:25.00]voucher n. [00:25.82]憑證，收據(jù) [00:26.64]submit v. [00:27.34]使服從 [00:28.03]Phrases & Expressions [00:29.07]短語(yǔ) [00:30.12]liquid assets [00:30.85]變現(xiàn)資產(chǎn)，流動(dòng)資金 [00:31.58]petty cash payment [00:32.44]小額現(xiàn)金支付 [00:33.31]access to [00:34.21]接近，進(jìn)入 [00:35.11]cash entry [00:36.11]現(xiàn)金收入 [00:37.12]T:Good afternoon! This is the special help time, if you have questions, please ask me. [00:40.40]T：下午好，現(xiàn)在輔導(dǎo)課時(shí)間，大家如果有問(wèn)題，就請(qǐng)?zhí)釂?wèn)吧。 [00:43.68]A:Madam, I have reviewed the lessons and I still have some questions. [00:46.21]A：老師，我復(fù)習(xí)了上課內(nèi)容，但還有一些問(wèn)題。 [00:48.74]T:What's the trouble? [00:49.42]T：什么問(wèn)題? [00:50.10]A:You say cash exchange constitutes the largest number of transactions, [00:52.96]A：您說(shuō)，絕大多數(shù)交易是通過(guò)現(xiàn)金來(lái)進(jìn)行的， [00:55.82]but in general we don't see anyone using large sums to buy things. [00:58.72]但我們平時(shí)沒(méi)看到任何人購(gòu)買(mǎi)東西時(shí)帶大量現(xiàn)金。 [01:01.62]T:Oh, yes, cash is a medium of exchange, and includes currency, coins, savings deposits, petty cash funds, [01:06.25]T：噢，是的，現(xiàn)金是交易的中介，包括紙幣、硬幣、存款、零用錢(qián) [01:10.87]bank drafts, cashier's checks, personal checks and money orders. [01:13.35]銀行匯、出納支票、個(gè)人支票和郵政匯票。 [01:15.83]In our daily life, we use currency or coins to buy things in stores or on the street, [01:18.92]在我們?nèi)粘Ｉ钪校覀兙蛶Я爽F(xiàn)金如紙幣、硬幣上街買(mǎi)東西， [01:22.00]but in businese almost all the customers or companies use other forms of payment. [01:24.88]但在商業(yè)單位中幾乎所有買(mǎi)方或公司均用別的支付方式做生意的。 [01:27.77]B:In big firms do they also use cash for purchases? [01:29.84]B：那么這些大公司是不是也用現(xiàn)金來(lái)付帳呢? [01:31.90]T:In most big enterprises, transactions involving the receipt and disbusement of cash far outnumber any others. [01:35.76]T：大多數(shù)公司里用現(xiàn)金收入與支付的貿(mào)易額超過(guò)了任何收付方式。 [01:39.63]Cash is also the most liquid assets of a business. [01:41.46]現(xiàn)金同時(shí)也是變現(xiàn)資產(chǎn)。 [01:43.29]C:Isn't it safer to use other means of transactions? [01:45.33]C：那么是不是用別的交易方式更安全些呢? [01:47.36]T:No. A banknote is only different from other forms on the surface; [01:49.62]T：不是的。從表面上看，紙幣與其它貨幣形式有些不同， [01:51.88]the idea is the same. Cash is most subject to theft and fraud. [01:54.63]但其實(shí)質(zhì)是一樣的?，F(xiàn)金最容易偽造或被盜， [01:57.37]A system of accounting procedures and records to maintain adequate control over cash, [01:59.98]因此會(huì)計(jì)的程序和記帳制度必須確保對(duì)現(xiàn)金的控制， [02:02.59]thus becomes very important. [02:03.94]這已變得越來(lái)越重要了。 [02:05.28]D:How can we control the cash receipts? [02:06.97]D：我們?nèi)绾巫龅綄?duì)現(xiàn)金收入的控制呢? [02:08.65]T:In some very small businesses, the owner or manager can maintain control through personal contact and supervision. [02:12.57]T：一些很小的公司老板或經(jīng)理可以通過(guò)對(duì)員工的個(gè)人接觸和監(jiān)督來(lái)加以控制。 [02:16.49]In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records. [02:20.59]而在大公司里，則采用財(cái)務(wù)報(bào)表和帳簿這樣一種內(nèi)部控制制度加以實(shí)現(xiàn)。 [02:24.69]B:What are the types of controls we should know? [02:26.61]B：我們應(yīng)該知道哪幾種控制方法呢? [02:28.53]T:Specific control may be summarized as: [02:30.18]T：總的來(lái)說(shuō)有如下幾種： [02:31.82]1.All receipts should be banked promptly. [02:33.87]1.所有收入必須及時(shí)存入銀行; [02:35.92]2.Receipts from cash sales should be supported by sales tickets, cash register tapes, and so on. [02:40.26]2、用現(xiàn)金銷(xiāo)售的收入必須附有銷(xiāo)售憑證及現(xiàn)金封條等。 [02:44.60]3.Accountability should be established each time cash is transferred. [02:47.55]3、現(xiàn)金的每次流動(dòng)過(guò)程都必須記帳。 [02:50.50]4.Persons receiving cash should make disbursements of cash, record cash transations, [02:53.92]4、收款員必須做好現(xiàn)金支出記錄，現(xiàn)金交易記錄， [02:57.35]or reconcile bank accounts. [02:58.48]或用以核對(duì)的銀行帳目。 [02:59.62]C:How are cash disbursements controlled? [03:01.12]C：那么現(xiàn)金支出該如何控制呢? [03:02.62]T:Payment must be made only by properly authorized persons; [03:04.87]T：付款只能通過(guò)被授權(quán)的相關(guān)人員來(lái)進(jìn)行。 [03:07.12]equivalent value must be received, and documents must be adequate support of payment. [03:10.48]要么收到等值的東西，要么有足夠說(shuō)服力的支付憑證。 [03:13.85]Here are the specific internal controls: [03:15.40]內(nèi)部控制方法也有下面幾種： [03:16.94]1.All disbursements except petty cash payments, should be made by printed and numbered checks. [03:20.82]1、除小額付款外，所有支出須用統(tǒng)一印制的支票，并填上數(shù)目。 [03:24.70]2.Vouchers and supporting documents should be submitted for review when checks are signed. [03:28.26]2、當(dāng)支票簽了字，收據(jù)付款憑證必須加以審核。 [03:31.83]3.Those who sign checks should not have access to cash receipts, should not have funds or record cash entries, [03:35.80]3，簽發(fā)支票人不應(yīng)管理收入，也不應(yīng)管基金帳和現(xiàn)金收入帳， [03:39.77]and should not reconcile bank accounts. [03:41.36]也不應(yīng)負(fù)責(zé)與銀行對(duì)帳。 [03:42.96]Do you understand now? [03:43.91]現(xiàn)在這樣一說(shuō)，你們明白了嗎? [03:44.86]A, B:Yes. Thanks a lot! [03:46.25]全體：懂了，多謝您的指導(dǎo)。

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