Chapter 2 The Basics 基本规则
Unit 1 Keeping Good Records 把记录保存好
MP3-4
Accountants need to keep good records. Businesses and companies need to keep good records for their accountants.A good suggestion is to keep a fling cabinet that is just to be used for accounting and bookkeeping records and papers.Keeping all financial records and documents separate from other things will help the business to keep good records.
提示 会计师需要将记录保存好。企业与公司需要为他们的会计师将记录保存好。一个好建议是留一个档案柜只放会计与簿记记录和文件。将所有的财务记录与文件和其他东西分开，有助于一家公司将记录保存好。
Dialogue 1
A
Good morning. I'm your new accountant.We need to talk about your records.
B
Do you mean my accounting records?I'll be glad to hear what you have to say.
A
You need to keep better records. Your financial records aren't very good.
B
I know. That's because I don't know what to keep and how to keep it.
A
Keep your papers well organized and separate from all other types of documents.
中译
A：早安。我是你的新会计师。我们需要跟你谈一谈你的记录。
B：你是说我的会计记录吗？我会很高兴听你想要说的事情。
A：你需要把记录保存得更好，你的财务记录不是很好。
B：我知道。这是因为我不知道什么要保存以及如何保存。
A：将你的文件整理好，并将其他种类的文件分开。
Dialogue 2
A
Our accountant loves you. She says you make her work easier.What's your secret?
B
I keep track of all the money coming in and money going out of our business.
A
That's what I thought. I've never paid attention.How do you do that?
B
You need to be an organized person and everything needs to be documented.
A
If you're recording all transactions in our business you're keeping good records.
中译
A：我们的会计师喜欢你。她说你让她的工作变得更容易。你的秘诀是什么？
B：我记录所有进出我们公司的钱。
A：我也是这么想的。但我从来不注意。你怎么做的？
B：你必须做个会整理的人，每一件事都必须记录下来。
A：如果你记录我们会整理司所有的交易，你的记录就保存得很好。
Dialogue 3
A
Thank you for agreeing to let us interview you for the accounting position.
B
I'm the one who should be thanking you for this chance at a job with your frm.
A
As you know, we are an accounting frm. We need people who keep good records.
B
You will fnd that I'm well organized and I document everything.
A
You will also have to sort through the poor records that most of our clients keep.
中译
A：谢谢你同意接受我们为会计这个职位所举行的面试。
B：我才是应该谢谢你们给我这个机会，为你们公司工作。
A：正如你所知，我们是一家会计师事务所，我们需要会保存良好记录的人。
B：你会发现我是一个很会整理的人，我每件事情都记下来。
A：你也必须整理我们大多数客户所保存的杂乱记录。
Dialogue 4
A
Thank you for coming. We're setting up our new offce and need your input.
B
It's no problem. I'm glad to help.What do you need to know?
A
You're our accountant. You'll know best.How should we keep our records for you?
B
I suggest you have a filing cabinet that's just for fnancial documents.
A
That's where we'll keep all the files on different vendors and purchasers.
中译
A：谢谢你来。我们正在设立新的办公室，需要你加入。
B：没有问题，我很高兴可以帮忙。你需要知道些什么？
A：你是我们的会计师，你最清楚，我们应该如何为你保存我们的记录。
B：我建议你专为财务文件准备一个档案柜。
A：我们会在那里保存所有不同卖主与买主的档案。
Dialogue 5
A
Since I'm the new secretary I need to know whereeverything goes in the offce.
B
Do you see this top drawer in the filing cabinet?This is where all our suppliers go.
A
Okay. Files for suppliers go in the top drawer.What goes in the bottom drawer?
B
That's where all the files on our customers go. The people we supply to.
A
Files on money going out go in the top drawer. Money coming in goes in the bottom.
中译
A：我是新来的秘书，我需要知道所有东西在这间办公室里的位置。
B：你看到这个档案柜顶端的抽屉吗？这是我们供应商资料的位置。
A：好。供应商的档案放在顶端抽屉，什么资料放在底部抽屉？
B：那是我们放所有客户档案的地方，我们提供产品的对象。
A：金钱流出的档案放在顶端的抽屉，金钱流进来的档案放在底部抽屉。
Dialogue 6
A
What are you doing?Is that the receipt book you're writing in?
B
Yes. I'm writing a receipt.
A
But that lady who just paid us said she didn't need a receipt.
B
I know but we need to record that payment some how so we can keep good records.
A
I see. There have been three times that I've taken a payment and not recorded it.
中译
A：你在做什么？你在写的是收据本吗？
B：对。我正在写一张收据。
A：但是，刚刚付钱给我们的女士说她不要收据。
B：我知道，我们需要以某种方式记录这笔款项，这样我们才能保存记录。
A：我懂了。我已经收了三次款却没有记下来。
Dialogue 7
A
This receipt book is full now. We need another one.Should I throw this one away?
B
Are you crazy?Just because it's full doesn't mean that it's garbage. Give it to me.
A
What are you going to do with it?Are you going to keep it?
B
It goes in the financial records now. It has information in it for our accountant.
A
That's good to know. I won't throw the next one out when it gets full.
中译
A：这个收据本现在已经写满了，我们需要另外一本，我应该把这本丢掉吗？
B：你疯了吗？只因为它被写满了，并不表示它就是垃圾。把它拿给我。
A：你要拿它做什么？你打算把它保存下来吗？
B：它现在要归入财务记录中，它里面有要给我们会计师的资料。
A：我知道了。当下一本被写满时，我就不会把它丢了。
Sentence Structure 重点句型
She suggested we keep our bookkeeping records and documents in a fling cabinet.
她建议我们将簿记记录与文件保存在档案柜里。
The secretary put the fles on our suppliers in the drawer with the old receipt books.
秘书把我们供应商的档案与旧的收据本放在这个抽屉里。
I agreed to be interviewed for the position. It was my chance to give them some input.
我同意接受这个职位的面试。这是我给他们一些资讯的机会。
We need to keep track of and pay attention to our transactions with all purchasers.
我们需要记录并注意我们与所有买主的交易。
Keep a fling cabinet that is just used for accounting and bookkeeping records and papers.
留存一个档案柜只放会计与簿记记录和文件。
Keeping fnancial documents separate will help the business to keep good records.
将所有的财务记录与文件与其他东西分开，有助于一家公司将记录保存好。
Vocabulary 词汇
Useful Phrases 实用短语
can mean“likes very much”or“is impressed with”
例句 My boss loves when I bring in cookies on Friday afternoons.
我的老板喜欢我星期五下午带饼干进办公室。
This expression means that the speaker doesn't agree at all.
例句 You threw the information and records on the vendors in the garbage?Are you crazy?
你将卖家的资料与记录丢在垃圾里？你疯了吗？