商务情景英语口语：关于审计的英语对话

 　　Dialogue 1

　　M： Did you get the the financial records into shape for your audit¹ next month？

　　F： I‘m still working on ironing out a few problems， keep in a strict account of all our incoming and outgoing is not an easy task， it’s much more difficult than balancing my checkbook.

　　M： I guess the auditing² is just to make sure everything‘s on the open up， and that you’re keeping proper records of all our expenditure³ and profit.

　　F： Keeping track of money coming in is easier than keeping track of money going out.

　　M： Why is that？

　　F： It seems our record are always a little incomplete， because not all of the employees turn over their reciepts for business expenses.

　　M： That‘s something you can improve by talking to human resources， they can send out a memo⁴ to make sure people are following protocol⁵ with their expense accounts.

　　F： At least our records for money in are very complete.

　　M： As far as our assets were concerned， they want to know more about your intake⁶ anyway， they want to make sure you’re paying taxes on the money you make.

　　F： We‘re paying all right， but it’s just proving everything by the numbers.

　　Dialogue 2

　　M： Can you please show me your filing system for the company finances？

　　F： Certainly， we keep running tally⁷ of all money in and money out on the month to month basis， these numbers are crosscheck with all expenditure receipts and invoices⁹ of our account receivables.

　　M： I see， for the first quarter，your total expenditures¹⁰ were one hundred and fifty thousand dollars， none of which were taxed actable.

　　F： Yes， we must pay taxes on our total income not our adjusted income.

　　M： Your total intake for the first quarter period was five hundred thousand dollars， you have a gross net of five hundred thousand and the adjusted profit of three hundred and fifty thousand. Do you have something beside this report that will back up these figures.

　　F： In this file are all of our monthly bank‘s deposit notes， as well as invoice⁸ and receipts.

　　M： That should be adequate， have you copleted the tax form for this item？

　　F： Yes， we have completed the forms and paid our taxes in full.

1 audit   

v.审计；查帐；核对；旁听

参考例句：

• Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核，以确保其真实无误。
• As usual,the yearly audit will take place in December.跟往常一样，年度审计将在十二月份进行。

2 auditing   

n.审计，查账，决算

参考例句：

• Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。
• The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。

3 expenditure   

n.(时间、劳力、金钱等)支出；使用，消耗

参考例句：

• The entry of all expenditure is necessary.有必要把一切开支入账。
• The monthly expenditure of our family is four hundred dollars altogether.我们一家的开销每月共计四百元。

4 memo   

n.照会，备忘录；便笺；通知书；规章

参考例句：

• Do you want me to send the memo out?您要我把这份备忘录分发出去吗？
• Can you type a memo for me?您能帮我打一份备忘录吗？

5 protocol   

n.议定书，草约，会谈记录，外交礼节

参考例句：

• We must observe the correct protocol.我们必须遵守应有的礼仪。
• The statesmen signed a protocol.那些政治家签了议定书。

6 intake   

n.吸入，纳入；进气口，入口

参考例句：

• Reduce your salt intake.减少盐的摄入量。
• There was a horrified intake of breath from every child.所有的孩子都害怕地倒抽了一口凉气。

7 tally   

n.计数器，记分，一致，测量；vt.计算，记录，使一致；vi.计算，记分，一致

参考例句：

• Don't forget to keep a careful tally of what you spend.别忘了仔细记下你的开支账目。
• The facts mentioned in the report tally to every detail.报告中所提到的事实都丝毫不差。

8 invoice   

vt.开发票；n.发票，装货清单

参考例句：

• The seller has to issue a tax invoice.销售者必须开具税务发票。
• We will then send you an invoice for the total course fees.然后我们会把全部课程费用的发票寄给你。

9 invoices   

发票( invoice的名词复数 )； （发货或服务）费用清单； 清单上货物的装运； 货物的托运

参考例句：

• Take the example of a purchasing clerk keying invoices into a system. 继续说录入员输入发票的例子，这个录入员是一个全职的数据输入人员。 来自About Face 3交互设计精髓
• Consular invoices are declarations made at the consulate of the importing country. 领事发票是进口国领事馆签发的一种申报书。

10 expenditures   

n.花费( expenditure的名词复数 )；使用；（尤指金钱的）支出额；（精力、时间、材料等的）耗费

参考例句：

• We have overspent.We'll have to let up our expenditures next month. 我们已经超支了，下个月一定得节约开支。 来自《简明英汉词典》
• The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》