Unit 3 Posting to Ledgers 记入分类账
MP3-9
A
ledger is a group of accounts. Posting to a ledger means making or recording entries in the ledger.This is an essential part of good record keeping.Entries must always be recorded regularly and accurately.
提示 一本分类账就是一组账户。记入分类账表示在分类账中标注或记录一个账目。这是保存良好记录必要的一部分。账目总是需要定期并正确地记录。
Dialogue 1
A
Our accounting assistant is a big help. He learns so quickly.
B
What have you been having him do lately?
A
We've been talking about ledgers. I've started explaining them to him.
B
Did you tell him about the general ledger yet?That's important for him to know about.
A
I want to take it slow. Ledgers are a big step from doing the fling and making coffee.
中译
A：我们的会计助理帮了很大的忙，他学习得很快。
B：你最近要他做些什么？
A：我们谈到了分类账。我在对他解释分类账。
B：你有告诉他关于总账的事了吗？这是重要的事，他需要知道。
A：我想要慢慢来。要从做归档与泡咖啡迈入分类账是很大的一步。
Dialogue 2
A
Tell me what I need to know about ledgers if I am to keep my own records.
B
All right. A ledger is a group of accounts.
A
I don't need to know that part. Tell me about the general ledger.
B
If it has all the financial statements accounts, it's called the general ledger.
A
I don't care about defnitions. I just want to know what I do with it for my records.
中译
A：请告诉我如果要自己保存记录，我需要知道哪些关于分类账的事情。
B：好。一本分类账就是一组账户。
A：我不需要知道那个部分，告诉我关于总账的事情。
B：如果它拥有所有财务报表的账户，它就称为总账。
A：我不在意定义。我只想知道我怎样用它来做记录。
Dialogue 3
A
Have you seen the chart of accounts?I can't fnd it anywhere.
B
I'm new here. It's my frst day.What's a chart of accounts?
A
It's a list of account titles. It has account titles and account numbers.
B
I don't know where that might be. I did write down a phone message on this paper.
A
That's the chart of accounts. It's not supposed to be used like a piece of scrap paper.
中译
A：你见过那个会计科目表吗？我到处都找不到它。
B：我是新来的，这是我第一天上班。什么是会计科目表？
A：它是一张账户名称的列表。上头有账户名称与账户编号。
B：我不知道那会在哪里。我确实把一个电话留言写在这张纸上。
A：这就是会计科目表。它不应该被当作一张废纸用。
Dialogue 4
A
Are you posting to the general ledger right now?I'd like to have it.
B
It'll be a while. There's lots of catching up to do.I'll tell you when I'm done.
A
I need to look at our financials. I want to get a head start on year end.
B
You're talking about year end while I'm trying to get caught up. Be patient.
A
Maybe you could do year end for me when you're fnished catching up.
中译
A：你现在正在把账目记到总账里吗？我现在想看看。
B：还要一会儿，还有很多要赶工。当我做完时，我会告诉你。
A：我需要看一下我们的财务状况，我想尽早开始做年底结算。
B：你讲的是年底结算，而我正要赶工，耐心点。
A：当你忙完时，或许能帮我做年底结算。
Dialogue 5
A
How much work goes in to doing the accounting here?It's a small business.
B
Even a small business needs detailed records and those take time to do well.
A
But it's easy isn't it?How hard can it be?It's just numbers.
B
It's not really hard but it is work that requires concentration and focus.
A
How often do you post to the general ledger?Once every six months?Once a week?
中译
A：这里的会计需要做多少工？这是一家小公司。
B：即使是一家小公司也需要仔细的记录，而那些要花时间。
A：但是，它很简单，不是吗？能有多难？它只是数字而已。
B：它并不是真的很难，但是它是需要专注与专心地工作。
A：你多久过一次总账？每六个月一次？一个星期一次？
Dialogue 6
A
That lady sitting in that offce is Anne Smith. She does our accounting.
B
How long has she been on your staff?
A
Anne's been with us for five years now. She's very good and we're glad to have her.
B
She looks like she's working very hard. What's she doing?
A
It looks like she's posting to the general ledger. She takes pride in her work.
中译
A：坐在那个办公室里的那位女士是安妮·史密斯。她处理我们的会计事宜。
B：她成为你们的员工有多久了？
A：安妮目前已经为我们工作五年了。她很棒，我们很高兴能有她在。
B：她看起来工作很努力。她现在在做什么？
A：她好像在记总账，她对自己的工作非常自豪。
Dialogue 7
A
I thought we were going out for lunch. You don't have your coat on.Hurry up.
B
I don't think I can go now. I found some errors in one of my client's records.
A
What is it?Maybe I can help. Is it one of thejournals?
B
No. It's the daily summary of sales.But I have to go through some ledgers also.
A
You have a busy afternoon. Do you want me to bring something back for you?
中译
A：我们要出去吃午餐了，你还没穿外套，赶快。
B：我想我现在不能去了，我在自己的一个客户记录中发现一些错误。
A：是什么？或许我可以帮忙，是其中一本日记账吗？
B：不是。是每日销售摘要。但是，我也必须查一些分类账。
A：你下午有得忙了，你要我为你带一些吃的回来吗？
Sentence Structure 重点句型
Itʼs essential that we have a chart of accounts.
我们要有一张会计科目表是很必要的。
The daily summary of sales must be done regularly.
每日销售摘要必须定期地做。
She takes pride in her work. She keeps detailed records and updates them regularly.
她对自己的工作感到自豪。她保存详细的记录，并定期地做更新。
This work requires my concentration. Can you be quiet so I can focus?
我需要专心地去做这个工作。你能安静些，好让我集中精神吗？
A
ledger is a group of accounts. There are different types of ledgers.
一本分类账就是一组账户，有不同种类的分类账。
If it has all the financial statement accounts, itʼs called the general ledger.
如果它拥有所有财务报表的账户，它就称为总账。
Posting to a ledger means making or recording entries in the ledger.
记入分类账表示在分类账中标注或记录一笔账目。
Vocabulary 词汇
Useful Phrases 实用短语
This means to start something as soon as possible.
例句 I need to go to work early tomorrow to get a head start on the accounting.
我明天需要早一点去上班，我想尽早开始做账。
This is used when asking someone to hurry.
例句 Hurry up or we’re going to be late.
快点，我们要迟到了。