(单词翻译:单击)
New Words
新单词
concrete adj.
具体的
addition n.
加
subtraction n.
减
multiplication n.
乘
division n.
除
frequently adv.
频繁地
withdraw v.
取出
formula n.
公式,程式
plus prep.
加
minus prep.
减
compound v.
合成
times n.
倍
divide v.
除
Phrases & Expressions
短语汇
deal with
处理,对付,应付
interest rate
利率
B:(Teacher) Madam, you have just said that our future work deals with numbers, but what concrete work do you mean?
B:老师,你方才说我们将来的工作是同数目打交道,但你具体指的是什么工作?
C:Madam, please explain this.
C:老师,请你解释一下。
A:All right. This is a good question. There are, in general, four processes in accounting:
A:好,这个问题提得好。一般说来,在会计业务中有四个方面,
addition, subtraction, multiplication and division. The most frequently used is addition.
即加,减,乘,除。最频繁使用的计算是加法。
Every day we have many current accounts, and every account withdraws money or makes some deposits.
每天我们有很多往来帐目,每位帐户要就是取款,或是存款。
B:When do we use subtraction for current accounts?
B:在往来帐户中什么时候要用减法呢?
A:Very simple. When an amount of money is withdrawn, you must subtract this number from the general deposit,
A:很简单,例如是取款,你就得存款总额中减去取款的数,
then write the new amount of deposit in the account book.
然后在存折上写上新的存款总额。
C:How do we use English to say this?
C:那么我们用英语怎样说呢?
A:The formulas for addition:7+9=16, 239+145=384. We say 'seven and nine is (or are) sixteen',
A:这里看两个算式:7+9=16,239+145=384。第一个算式我们这样说:seven and nine is (或用are)sixteen,
but in the latter three-digit number, we should use 'plus' instead of 'and',
但在第二个算式中三位数字的加法法则不用and,而用plus,
we say 'two hundred and thirty-nine plus one (a) hundred and forty-five is (or equals) three hundred and eighty-four.'
我们得这样说:two hundred and thirty-nine plus one (或用a)hundred and forty-five is leaves(或用equals)three hundred and eighty-four。
B:How about subtraction?
B:那减法怎样说呢?
A:Look at these two formulas:8-5=3, 543-216=327. In the first formula,
A:看这两个算题:8-5=3 ,543-216=327。第一个算式,
we say 'five from eight leaves (or is) three', or 'eight minus five is three'.
我们说:five from eight leaves(或用is )three ,另一种说法是:eight miuns five is three。
In the latter threedigit number we should use 'minus':
在第二个三位数字算式我们应该用“minus”,
five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.
我们就得这样说:five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven。
C:When do we use multiplication and division?
C:什么时候我们用乘法和除法?
A:Multiplication and division are used to calculate interest rates.
A:乘法,除法用在计算利率。
Every savings deposit compounds the amount of interest.
每一个存款帐本中都包含有利息。
We should use 'times' or 'multiply' to express this. For the simple formula:4*6=24,
这种乘法我们得用times或是multiply 来表示。拿这个4*6=24简单的算式来说吧,
we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374
我们说four sixes are twenty-four ,但在大数目中,如18*243=4372,
we say eighteen times two hundred and fortythree makes (or is) four thousand three hundred and seventy-four,
我们就得说:eighteen times two hundred and forty-three makes(或用is)four thousand three hundred and seven-four,
but more formally:18 multiplied by 243 equals 4374.
但一般较正式的用法是:18 multiplied by 243 equals 4374。
B:Is division used in accounting?
B:在会计工作中除法用不用?
A:Well, in big firms, companies, enterprises, joint ventures and others,
A:在大商行,大公司,大企业和联合企业等大的金融机构内,
sometimes the amount of investments are large,
有时投资的量相当大,
and everyday current accounts are very complex, so all those processes have to be used.
每天的往来帐目又相当复杂,所以这几种计算法都得用上。
C:Can you give us some examples on division?
C:能不能再给我们举个例子说说除法?
A:A simple one is 9/3=3, we say three into nine goes three;
A:如简单的算题9/3=3,我们说:three into nine goes three:
296/8=37, we say two hundred and ninety-six divided by eight equals thirty-seven.
在大多数除法算式中如296/8=37,我们得说two hundred and ninety-six divided by eight equals thirty-seven。
B,C:Thanks a lot, Madam!
B,C:多谢你,老师。