評論
打印
New Words
新單詞
concrete adj.
具體的
addition n.
加
subtraction n.
減
multiplication n.
乘
division n.
除
frequently adv.
頻繁地
withdraw v.
取出
formula n.
公式，程式
plus prep.
加
minus prep.
減
compound v.
合成
times n.
倍
divide v.
除
Phrases & Expressions
短語匯
deal with
處理，對付，應付
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：老師，你方才說我們將來的工作是同數目打交道，但你具體指的是什么工作？
C:Madam, please explain this.
C：老師，請你解釋一下。
A:All right. This is a good question. There are, in general, four processes in accounting:
A：好，這個問題提得好。一般說來，在會計業務中有四個方面，
addition, subtraction, multiplication and division. The most frequently used is addition.
即加，減，乘，除。最頻繁使用的計算是加法。
Every day we have many current accounts, and every account withdraws money or makes some deposits.
每天我們有很多往來帳目，每位帳戶要就是取款，或是存款。
B:When do we use subtraction for current accounts?
B：在往來帳戶中什么時候要用減法呢？
A:Very simple. When an amount of money is withdrawn, you must subtract this number from the general deposit,
A：很簡單，例如是取款，你就得存款總額中減去取款的數，
then write the new amount of deposit in the account book.
然后在存折上寫上新的存款總額。
C:How do we use English to say this?
C：那么我們用英語怎樣說呢？
A:The formulas for addition:7+9=16, 239+145=384. We say 'seven and nine is (or are) sixteen',
A：這里看兩個算式：7+9=16，239+145=384。第一個算式我們這樣說：seven and nine is （或用are）sixteen，
but in the latter three-digit number, we should use 'plus' instead of 'and',
但在第二個算式中三位數字的加法法則不用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.'
我們得這樣說：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：那減法怎樣說呢？
A:Look at these two formulas:8-5=3, 543-216=327. In the first formula,
A：看這兩個算題：8-5=3 ，543-216=327。第一個算式，
we say 'five from eight leaves (or is) three', or 'eight minus five is three'.
我們說：five from eight leaves（或用is ）three ，另一種說法是：eight miuns five is three。
In the latter threedigit number we should use 'minus':
在第二個三位數字算式我們應該用“minus”，
five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.
我們就得這樣說：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：什么時候我們用乘法和除法？
A:Multiplication and division are used to calculate interest rates.
A：乘法，除法用在計算利率。
Every savings deposit compounds the amount of interest.
每一個存款帳本中都包含有利息。
We should use 'times' or 'multiply' to express this. For the simple formula:4*6=24,
這種乘法我們得用times或是multiply 來表示。拿這個4*6=24簡單的算式來說吧，
we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374
我們說four sixes are twenty-four ，但在大數目中，如18*243=4372，
we say eighteen times two hundred and fortythree makes (or is) four thousand three hundred and seventy-four,
我們就得說：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.
但一般較正式的用法是：18 multiplied by 243 equals 4374。
B:Is division used in accounting?
B：在會計工作中除法用不用？
A:Well, in big firms, companies, enterprises, joint ventures and others,
A：在大商行，大公司，大企業和聯合企業等大的金融機構內，
sometimes the amount of investments are large,
有時投資的量相當大，
and everyday current accounts are very complex, so all those processes have to be used.
每天的往來帳目又相當復雜，所以這幾種計算法都得用上。
C:Can you give us some examples on division?
C：能不能再給我們舉個例子說說除法？
A:A simple one is 9/3=3, we say three into nine goes three;
A：如簡單的算題9/3=3，我們說：three into nine goes three：
296/8=37, we say two hundred and ninety-six divided by eight equals thirty-seven.
在大多數除法算式中如296/8=37，我們得說two hundred and ninety-six divided by eight equals thirty-seven。
B,C:Thanks a lot, Madam!
B，C：多謝你，老師。
