地道美语听力播客:Business Bookkeeping
日期:2010-12-27 10:43

(单词翻译:单击)

I have a day job, but I recently started a small business on the side. I didn’t know anything about accounting 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 I should be keeping?

Roland: Yes, definitely. You want to list your debits 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 expenses, and whether you’re staying within your budget.

Magdalena: I wish I had an accounts payable 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 by the IRS?

Magdalena: Don’t even mention the IRS! I’ve got enough problems without worrying about them!

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重点单词
  • budgetn. 预算 vt. 编预算,为 ... 做预算 vi.
  • figuren. 图形,数字,形状; 人物,外形,体型 v. 演算,
  • trackn. 小路,跑道,踪迹,轨道,乐曲 v. 跟踪,追踪
  • ledger总帐,分类帐 n. 帐簿