現代美國英語口語之財務部專用英語之財務日常對話

1、現代美國英語口語之財務部專用英語之財務日常對話1. 你通曉財會么？Are you versed in accounting?在英美財會人員經常被人這樣發(fā)問。 英語在表達在某方面 “熟悉” ， “通曉” 之類意義時， 常用上 be versedin/ be skilled at/ be adept at/ be home at等：Are you skilled at auditing? （你審計方面熟悉么？）She is very adept at statistics. （她通曉統(tǒng)計。）Miss Li is home at cost accounting. （李小姐非常熟悉成本會計。）2. 你

2、想當會計師還是審計師？Do you want to be an accountant or an auditor?選擇疑問句也是英語中常見現象，問某事某人是甲還是乙：Which department do you want to work for, a businessor a government branch? （你想在哪個部門上班，商務部門還是政府部門？）Are you a statistician or an accountant? （你是統(tǒng)計師還是會計師？）3. 你覺得做出納員怎樣？What do you think of becoming a cashier?詢問對方對某事某人的看

3、法，慣常用的句式就是： What do you think of./ How do you like.等等：What do you think of our new cashier? （新來這個出納怎樣？）How do you like being an auditor? （你覺得當一名審計怎樣？）What do you feel like being an statistician? （你覺得做統(tǒng)計員怎樣？）4. 你現在進修哪一科，預算會計還是稅務會計？Which course are you taking, the budgetary accounting, or the tax acco

4、unting?此類句子是典型的選擇疑問句式，也是詢問最多的句式之一:Which course is more difficult, international accounting or social accounting? （哪一門課程更難，是國際財會還是社會財會？）Which is more complicated, management accounting or cost accounting. （哪一門課程更復雜，管理會計還是成本會計？）5. 在美國，私營會計與公共會計有什么不同？What is the difference between private accounting an

5、d public accounting in the U.S.A?詢問請教對方甲與乙的差別，用得最多的句式之一便是“ What is the difference between.? ”或者是“What does A differ from B in.?”What is the difference between cost accounting and budgetary accounting? （成本會計同預算會計有什么區(qū)別？）What does international accounting differ from com-mon accounting? （國際財會同普通財會有什么不同

6、？）6. 我們做股票交易需要財會信息么？Do we need accounting information for stock exchange?need 一詞在英語中容易混淆，意為“需要，必須”，在肯定句中多為行為動詞，而在疑問句中多作為情態(tài)動詞出現，否定句中則兼而有之 ：Need engineers understand accounting in the United States? （美國的工程師需要懂財會么？）Why need officers study management accounting? （為什么官員們要學習管理會計？）Why need engineers learn

7、cost accounting and business accounting? （為什么工程師要了解成本會計和商業(yè)會計？）7. 你是否學過成本會計？Have you ever studied cost accounting?詢問對方過去的事對現在的影響，常用完成時，所強調的是現在情況，這句話的意思是“你現在懂不懂成本會計？”。以下幾句都是這類結構：Have you ever been to Shanghai? （你去過上海么？）Has she ever done administrative accounting? （她做過行政會計么？） 23Has Mr. Douglas written

8、any books on banking? （道格拉斯先生寫過銀行方面的書么？）8. 何時何地因何緣故選修財經？When, where and why did you take the study of finance?這是典型的復合問句，正式面試的時候常有這樣的發(fā)問，答話人必須一一答清楚。這樣的發(fā)問還有：When and how did you study accounting? （何時怎樣學的財會？）When and where did you take the course of cost accounting? （何時何地學的成本會計？）Where and how did you le

9、arn the news? （這條消息你是從哪里、是怎樣聽來的？）9. 你能習慣乏味的工作么？Can you get used to tedious work?英語中表達習慣于何事、何物的時候，常用“ be used to ， get used to be ， accustomed to ”等結構，例如：I ve got used to the work here. （我已經習慣了這里的工作。）I am accustomed to the dull and tedious work. （我已經習慣了乏味的工作。）Are you used to the climate here? （你習慣這里的

10、氣候么？）10. 你是否想過要改行當一名統(tǒng)計員？Have you got the idea of changing the job to be a statistician?英語中常用動名詞作為介賓結構，修飾一個中心名詞，這在口語中所見不鮮：Have you got the idea of going to study finance abroad? （你是否想過出國學財經？）That is only one way of inspecting the accounts. （這是查賬的唯一方法。）I don t have any good method of teaching English.

11、 （教英語我沒有什么好的方法。）11. 我不懂基礎會計，就更談不上成本會計了。I don t understand the basic accounting, let alone the cost accounting.英語中表達遞進關系時，最常用的有“ let alone ”“ still less ”“ much less ”等，例如：I cannot afford to rent rent a house, let alone buy it. （我連房租都付不起，就更談不上買房。）This firm can hardly pay for the salary , still less f

12、or their development. （這間公司連工資都是問題，就更談不上發(fā)展了。）This firm has never built a common highway,much less an expressway . （這家公司連普通公路都未造過，就更談不上建高速路了。）12. 一半因為債務一半因為技術原因公司垮臺了。What with the debt, and what with their technique, this firm collapsed.表達部分原因，最常用的是“what with.what with.”“ partly because ”“ partly wit

13、h ”這類結構：She dare not tell the truth, partly because of her fear. （她不敢說明真相，部分原因是害怕。）Partly with the rain and partly with the traffic ， Mr. Zhang didnn t come this morning. （一半因為下雨， 一半因為交通，張先生今早沒來上班。）13. 使我驚奇的是，劉小姐通過了注冊會計師考試。To my surprise, Miss Liu passed the exam of certified accountants.放在句首的插入結構（有

14、的語法書稱之為提醒結構），往往是一個“to one 擔,+n （名詞）”結構To my sorrow, Miss Li has made another big error again.（使我感到遺憾的是，劉小姐又出了一個大的錯誤）。To my astonishment , her English has improved very much. （使我驚奇的是， 她的英語進步很快）14. 我們都喜歡學習財會口語。We all enjoy learning spoken English in finance.英語中與動名詞搭配最多的動詞有: admit ， avoid confess ， enj

15、oy ， fancy finish ， risk 等等，以后各章中均有介紹 :Miss Li avoids going out after dark. （李小姐晚上不出門。）Mr. Zhang risks driving a car. （張先生冒險開車。）He admits making a few mistakes on the balance sheet. （他承認資產負債表上出了好幾處錯誤。）15. 我們對你的所說所做都很在意。We are careful as to what you say or you do.英語句式結構中，出現最為頻繁的莫過于介賓結構：We are careful

16、 about what you are doing. （我們很注意你現在做的事。）I have got a good idea of what he wants. （我非常理解他想要的東西。）She shows interest in what you say. （她對你說的感興趣。）16. 我在財務上比劉小姐更熟悉業(yè)務。I am more skilled in finance than Miss Liu.兩者相比，在英語中使用最多的結構就是： A is more.than B. ”。然而，如果比較級使用的形容詞是拉丁詞匯如 superior ， inferior 等，則用 A is supe

17、rior to B 這樣的結構。 例如：Miss Liu is more familiar with accounting than Miss Li. （劉小姐比李小姐更熟悉財務。）I am inferior to her in writing. （我寫作不及她。）She is superior to me in cost calculating. （她比我更熟悉成本核算。）17. 我在財務上沒有張先生熟練。I am not so good as Mr. Zhang at finance.英語中表達“與一樣（好）”這類結構，最常見的是“ A is as.as B ”例如：Miss Li is

18、not as good as Miss Liu at accounting. （李小姐的會計知識不及劉小姐。）I am not so skilled in writing a speech as in writing a report. （ 我寫發(fā)言稿不及寫書面報告那么熟練。 ）18. 現在，我已經習慣了每天工作 5 至 6 個小時。Now I am used to keeping books five or six hours each day.英語中表達“習慣于做某事”的時候，常用“ be used to ， get used to ， be accustomed to ”等結構，此處，

19、to是一個介詞，后接動名詞。例如：Now I have got used to keeping diary each day. （現在我習慣每天記日記。）This firm has got used to complying with the international practice of accounting. （該公司已習慣照國際會計慣例辦。）This firm is accustomed to developing some new products each year. （該公司已習慣每年開發(fā)一些新產品。）19. 這些年來李小姐在財會上越來越熟練。Miss Li has becom

20、e more and more skillful in finance.如果比較的主客體是同一人（或物）的話，則用“ more and more ”之類的結構: 25She grows taller and taller . （她越長越高。）It was raining harder and harder . （雨越下越大。）The company s burden becomes heavier and heavier . （公司的負擔越來越重。）20. 正如你知道的那樣，我是一名會計。As you know, I am an accountant.英語中表達“如，正如”這類相比結構，通常用

21、“as”作為連接詞：Just as everyone knows, Mr. Smith is quite good at finance. （如諸位所知，史密斯先生通曉財務。）Just as you like chemistry, I like accounting. （正如你喜歡化學，而我喜歡財會。）I am as good as she at doing the calculation. （我和她在統(tǒng)計方面都很在行。）21. 劉小姐只不過是一名會計。Miss liu is nothing but an accountant.“ but ” 是英語中最復雜的連詞與介詞， 它常常與某些代詞搭配

22、， 它也與全否定 （全肯定） 的句式結構搭配，形成某些固定結構，讀者謹記之。Miss Li is anything but an accountant. （李小姐絕對不是會計。）（我不得不欽佩她的才華。）I cannot but be surprised by her aptitude.22. 會計在社會上被稱之為商業(yè)的語言。Accounting is often called the“ language of business ” , which is used in society.定語從句在財會英語， 尤其是書面語中， 大量被使用； 被修飾對象是人， 從句引導詞為who ， whom ，

23、 that ；如果被修飾對象是事物，引導詞則為 which ， that:An accountant is one who inspects and keeps accounts. （會計負責審核與記賬。）A cashier is a person who is in charge of cash in a shop, bank or business. （出納是商店、銀行、公司中的現金保管者。）I never go there but think of my hometown. （每次去那里我總想起我的家鄉(xiāng)。）23. 會計的語言用來記錄與解釋基本經濟數據。The language of ac

24、counting is used in recording and interpreting basic economic data.被動語態(tài)在財會英語中，尤其是書面語中，大量被使用，其結構是動詞 be+ed （過去分詞），例如 :Accounting is concerned with reporting and interpreting financial information. （會計工作包括報告與解釋財務信息。）Accounting is defined as the process of recording, classifying, and summarizing data. （

25、會計工作可定義為把與企業(yè)交易有關的數據進行記錄、分類與總括的過程。）24. 你越了解財務，就越能理解這些規(guī)定。The more you know the finance, the better you will understand these regulations .英語中表示“越（就）越”這樣的比較結構，通常在主從句當中各使用一個比較級形容詞，采用“the more., the more.”之類的結構:The bigger profit they make, the eager they are for money. （利潤越高，越想賺錢。）Please remember to writ

26、e back, the earlier the better.（請回信，越早越好。）The harder it rains, the colder it is in the open. （雨越大，外面越冷。）25. 財會信息是財務分析所需要的。Accounting information is needed and used by financial analysis.26This information is required by all persons in a business. （這種信息公司所有人都需要。）The gathering and presentation of this

27、 informationis known as financial accounting. （收集和出示這種信息就是財會工作。）26. 這本會計指南不僅學起來簡單，買一本也便宜。The guide book of accounting is not only easy to learn but also cheap to buy.表達“不僅而且”這樣的遞進結構，英語表達式為"not onlybut also." "not onlybut（aswell） ”等：An accountant nor only keeps accounts but also interp

28、rets them. （會計不僅記賬而且解釋賬目。）A cashier not only keeps cash but also handles it. （出納不僅保管現金也經手現金。）Not only do banks trust our business but appraise the financial soundness of it. （銀行不僅信任我們企業(yè)，也給我們企業(yè)很好的評估。）27. 會計在做成本核算時不妨征求工程師的意見。An accountant would do well to consult engineers in calculating the cost pric

29、e.表達警告、提醒或者勸說時，英語表達式為 would dowell to ， had better ， had best 等，例如：You would do well to assist Miss Li to inspect the accounts. （你最好幫助李小姐審核這些賬目。）You may do well to take the manager s advice. （你不妨聽聽經理的意見。）You had better interpret the financial information more clearly. （你最好將這些財務信息解釋得更清楚一點。）28. 除了出納之外，任何人都不得經手現金。Anyone, except a cashier, cannot deal with the cash.表達“除之外”這樣的結構，英語表達式為“All （any, none）except”"