New Words
新单词
guidance n.
领导，指导
session n.
一段时间(从事某项活动)
constitute v.
构成，组成
casher n.
出纳品
disbursement n.
支付，支出额
outnumber v.
在数量上超过
theft n.
偷窃
fraud n.
欺骗，欺诈
receipt n.
收条，收据
supervision n.
监督，管理
summarize v.
概括
register n.
登记
reconcile v.
使一致
authorize v.
授权，委托，批准，认可
equivalent adj.
相等的，等量的
adequately adv.
适当地，充分地
voucher n.
凭证，收据
submit v.
使服从
Phrases & Expressions
短语
liquid assets
变现资产，流动资金
petty cash payment
小额现金支付
access to
接近，进入
cash entry
现金收入
T:Good afternoon! This is the special help time, if you have questions, please ask me.
T：下午好，现在辅导课时间，大家如果有问题，就请提问吧。
A:Madam, I have reviewed the lessons and I still have some questions.
A：老师，我复习了上课内容，但还有一些问题。
T:What's the trouble?
T：什么问题？
A:You say cash exchange constitutes the largest number of transactions,
A：您说，绝大多数交易是通过现金来进行的，
but in general we don't see anyone using large sums to buy things.
但我们平时没看到任何人购买东西时带大量现金。
T:Oh, yes, cash is a medium of exchange, and includes currency, coins, savings deposits, petty cash funds,
T：噢，是的，现金是交易的中介，包括纸币、硬币、存款、零用钱
bank drafts, cashier's checks, personal checks and money orders.
银行汇、出纳支票、个人支票和邮政汇票。
In our daily life, we use currency or coins to buy things in stores or on the street,
在我们日常生活中，我们就带了现金如纸币、硬币上街买东西，
but in businese almost all the customers or companies use other forms of payment.
但在商业单位中几乎所有买方或公司均用别的支付方式做生意的。
B:In big firms do they also use cash for purchases?
B：那么这些大公司是不是也用现金来付帐呢？
T:In most big enterprises, transactions involving the receipt and disbusement of cash far outnumber any others.
T：大多数公司里用现金收入与支付的贸易额超过了任何收付方式。
Cash is also the most liquid assets of a business.
现金同时也是变现资产。
C:Isn't it safer to use other means of transactions?
C：那么是不是用别的交易方式更安全些呢？
T:No. A banknote is only different from other forms on the surface;
T：不是的。从表面上看，纸币与其它货币形式有些不同，
the idea is the same. Cash is most subject to theft and fraud.
但其实质是一样的。现金最容易伪造或被盗，
A system of accounting procedures and records to maintain adequate control over cash,
因此会计的程序和记帐制度必须确保对现金的控制，
thus becomes very important.
这已变得越来越重要了。
D:How can we control the cash receipts?
D：我们如何做到对现金收入的控制呢？
T:In some very small businesses, the owner or manager can maintain control through personal contact and supervision.
T：一些很小的公司老板或经理可以通过对员工的个人接触和监督来加以控制。
In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.
而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。
B:What are the types of controls we should know?
B：我们应该知道哪几种控制方法呢？
T:Specific control may be summarized as:
T：总的来说有如下几种：
1.All receipts should be banked promptly.
1.所有收入必须及时存入银行;
2.Receipts from cash sales should be supported by sales tickets, cash register tapes, and so on.
2、用现金销售的收入必须附有销售凭证及现金封条等。
3.Accountability should be established each time cash is transferred.
3、现金的每次流动过程都必须记帐。
4.Persons receiving cash should make disbursements of cash, record cash transations,
4、收款员必须做好现金支出记录，现金交易记录，
or reconcile bank accounts.
或用以核对的银行帐目。
C:How are cash disbursements controlled?
C：那么现金支出该如何控制呢？
T:Payment must be made only by properly authorized persons;
T：付款只能通过被授权的相关人员来进行。
equivalent value must be received, and documents must be adequate support of payment.
要么收到等值的东西，要么有足够说服力的支付凭证。
Here are the specific internal controls:
内部控制方法也有下面几种：
1.All disbursements except petty cash payments, should be made by printed and numbered checks.
1、除小额付款外，所有支出须用统一印制的支票，并填上数目。
2.Vouchers and supporting documents should be submitted for review when checks are signed.
2、当支票签了字，收据付款凭证必须加以审核。
3.Those who sign checks should not have access to cash receipts, should not have funds or record cash entries,
3、签发支票人不应管理收入，也不应管基金帐和现金收入帐，
and should not reconcile bank accounts.
也不应负责与银行对帐。
Do you understand now?
现在这样一说，你们明白了吗？
A, B:Yes. Thanks a lot!
全体：懂了，多谢您的指导。