現(xiàn)代美國(guó)英語(yǔ)口語(yǔ)之財(cái)務(wù)部專用英語(yǔ)之財(cái)務(wù)日常對(duì)話

1、現(xiàn)代美國(guó)英語(yǔ)口語(yǔ)之財(cái)務(wù)部專用英語(yǔ)之財(cái)務(wù)日常對(duì)話1. 你通曉財(cái)會(huì)么？Are you versed in accounting?在英美財(cái)會(huì)人員經(jīng)常被人這樣發(fā)問(wèn)。 英語(yǔ)在表達(dá)在某方面 “熟悉” ， “通曉” 之類意義時(shí)， 常用上 be versedin/ be skilled at/ be adept at/ be home at等：Are you skilled at auditing? （你審計(jì)方面熟悉么？）She is very adept at statistics. （她通曉統(tǒng)計(jì)。）Miss Li is home at cost accounting. （李小姐非常熟悉成本會(huì)計(jì)。）2. 你

2、想當(dāng)會(huì)計(jì)師還是審計(jì)師？Do you want to be an accountant or an auditor?選擇疑問(wèn)句也是英語(yǔ)中常見現(xiàn)象，問(wèn)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(gè)部門上班，商務(wù)部門還是政府部門？）Are you a statistician or an accountant? （你是統(tǒng)計(jì)師還是會(huì)計(jì)師？）3. 你覺得做出納員怎樣？What do you think of becoming a cashier?詢問(wèn)對(duì)方對(duì)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(lái)這個(gè)出納怎樣？）How do you like being an auditor? （你覺得當(dāng)一名審計(jì)怎樣？）What do you feel like being an statistician? （你覺得做統(tǒng)計(jì)員怎樣？）4. 你現(xiàn)在進(jìn)修哪一科，預(yù)算會(huì)計(jì)還是稅務(wù)會(huì)計(jì)？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(wèn)句式，也是詢問(wèn)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(guó)際財(cái)會(huì)還是社會(huì)財(cái)會(huì)？）Which is more complicated, management accounting or cost accounting. （哪一門課程更復(fù)雜，管理會(huì)計(jì)還是成本會(huì)計(jì)？）5. 在美國(guó)，私營(yíng)會(huì)計(jì)與公共會(huì)計(jì)有什么不同？What is the difference between private accounting an

5、d public accounting in the U.S.A?詢問(wèn)請(qǐng)教對(duì)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(huì)計(jì)同預(yù)算會(huì)計(jì)有什么區(qū)別？）What does international accounting differ from com-mon accounting? （國(guó)際財(cái)會(huì)同普通財(cái)會(huì)有什么不同

6、？）6. 我們做股票交易需要財(cái)會(huì)信息么？Do we need accounting information for stock exchange?need 一詞在英語(yǔ)中容易混淆，意為“需要，必須”，在肯定句中多為行為動(dòng)詞，而在疑問(wèn)句中多作為情態(tài)動(dòng)詞出現(xiàn)，否定句中則兼而有之 ：Need engineers understand accounting in the United States? （美國(guó)的工程師需要懂財(cái)會(huì)么？）Why need officers study management accounting? （為什么官員們要學(xué)習(xí)管理會(huì)計(jì)？）Why need engineers learn

7、cost accounting and business accounting? （為什么工程師要了解成本會(huì)計(jì)和商業(yè)會(huì)計(jì)？）7. 你是否學(xué)過(guò)成本會(huì)計(jì)？Have you ever studied cost accounting?詢問(wèn)對(duì)方過(guò)去的事對(duì)現(xiàn)在的影響，常用完成時(shí)，所強(qiáng)調(diào)的是現(xiàn)在情況，這句話的意思是“你現(xiàn)在懂不懂成本會(huì)計(jì)？”。以下幾句都是這類結(jié)構(gòu)：Have you ever been to Shanghai? （你去過(guò)上海么？）Has she ever done administrative accounting? （她做過(guò)行政會(huì)計(jì)么？） 23Has Mr. Douglas written

8、any books on banking? （道格拉斯先生寫過(guò)銀行方面的書么？）8. 何時(shí)何地因何緣故選修財(cái)經(jīng)？When, where and why did you take the study of finance?這是典型的復(fù)合問(wèn)句，正式面試的時(shí)候常有這樣的發(fā)問(wèn)，答話人必須一一答清楚。這樣的發(fā)問(wèn)還有：When and how did you study accounting? （何時(shí)怎樣學(xué)的財(cái)會(huì)？）When and where did you take the course of cost accounting? （何時(shí)何地學(xué)的成本會(huì)計(jì)？）Where and how did you le

9、arn the news? （這條消息你是從哪里、是怎樣聽來(lái)的？）9. 你能習(xí)慣乏味的工作么？Can you get used to tedious work?英語(yǔ)中表達(dá)習(xí)慣于何事、何物的時(shí)候，常用“ be used to ， get used to be ， accustomed to ”等結(jié)構(gòu)，例如：I ve got used to the work here. （我已經(jīng)習(xí)慣了這里的工作。）I am accustomed to the dull and tedious work. （我已經(jīng)習(xí)慣了乏味的工作。）Are you used to the climate here? （你習(xí)慣這里的

10、氣候么？）10. 你是否想過(guò)要改行當(dāng)一名統(tǒng)計(jì)員？Have you got the idea of changing the job to be a statistician?英語(yǔ)中常用動(dòng)名詞作為介賓結(jié)構(gòu)，修飾一個(gè)中心名詞，這在口語(yǔ)中所見不鮮：Have you got the idea of going to study finance abroad? （你是否想過(guò)出國(guó)學(xué)財(cái)經(jīng)？）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(yǔ)我沒(méi)有什么好的方法。）11. 我不懂基礎(chǔ)會(huì)計(jì)，就更談不上成本會(huì)計(jì)了。I don t understand the basic accounting, let alone the cost accounting.英語(yǔ)中表達(dá)遞進(jìn)關(guān)系時(shí)，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(wèn)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(guò)，就更談不上建高速路了。）12. 一半因?yàn)閭鶆?wù)一半因?yàn)榧夹g(shù)原因公司垮臺(tái)了。What with the debt, and what with their technique, this firm collapsed.表達(dá)部分原因，最常用的是“what with.what with.”“ partly because ”“ partly wit

13、h ”這類結(jié)構(gòu)：She dare not tell the truth, partly because of her fear. （她不敢說(shuō)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?yàn)橄掠辏?一半因?yàn)榻煌?，張先生今早沒(méi)來(lái)上班。）13. 使我驚奇的是，劉小姐通過(guò)了注冊(cè)會(huì)計(jì)師考試。To my surprise, Miss Liu passed the exam of certified accountants.放在句首的插入結(jié)構(gòu)（有

14、的語(yǔ)法書稱之為提醒結(jié)構(gòu)），往往是一個(gè)“to one 擔(dān),+n （名詞）”結(jié)構(gòu)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(gè)大的錯(cuò)誤）。To my astonishment , her English has improved very much. （使我驚奇的是， 她的英語(yǔ)進(jìn)步很快）14. 我們都喜歡學(xué)習(xí)財(cái)會(huì)口語(yǔ)。We all enjoy learning spoken English in finance.英語(yǔ)中與動(dòng)名詞搭配最多的動(dòng)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(xiǎn)開車。）He admits making a few mistakes on the balance sheet. （他承認(rèn)資產(chǎn)負(fù)債表上出了好幾處錯(cuò)誤。）15. 我們對(duì)你的所說(shuō)所做都很在意。We are careful as to what you say or you do.英語(yǔ)句式結(jié)構(gòu)中，出現(xiàn)最為頻繁的莫過(guò)于介賓結(jié)構(gòu)：We are careful

16、 about what you are doing. （我們很注意你現(xiàn)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(duì)你說(shuō)的感興趣。）16. 我在財(cái)務(wù)上比劉小姐更熟悉業(yè)務(wù)。I am more skilled in finance than Miss Liu.兩者相比，在英語(yǔ)中使用最多的結(jié)構(gòu)就是： A is more.than B. ”。然而，如果比較級(jí)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(jié)構(gòu)。 例如：Miss Liu is more familiar with accounting than Miss Li. （劉小姐比李小姐更熟悉財(cái)務(wù)。）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(cái)務(wù)上沒(méi)有張先生熟練。I am not so good as Mr. Zhang at finance.英語(yǔ)中表達(dá)“與一樣（好）”這類結(jié)構(gòu)，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(huì)計(jì)知識(shí)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(bào)告那么熟練。 ）18. 現(xiàn)在，我已經(jīng)習(xí)慣了每天工作 5 至 6 個(gè)小時(shí)。Now I am used to keeping books five or six hours each day.英語(yǔ)中表達(dá)“習(xí)慣于做某事”的時(shí)候，常用“ be used to ， get used to ， be accustomed to ”等結(jié)構(gòu)，此處，

19、to是一個(gè)介詞，后接動(dòng)名詞。例如：Now I have got used to keeping diary each day. （現(xiàn)在我習(xí)慣每天記日記。）This firm has got used to complying with the international practice of accounting. （該公司已習(xí)慣照國(guó)際會(huì)計(jì)慣例辦。）This firm is accustomed to developing some new products each year. （該公司已習(xí)慣每年開發(fā)一些新產(chǎn)品。）19. 這些年來(lái)李小姐在財(cái)會(huì)上越來(lái)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(jié)構(gòu): 25She grows taller and taller . （她越長(zhǎng)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(fù)擔(dān)越來(lái)越重。）20. 正如你知道的那樣，我是一名會(huì)計(jì)。As you know, I am an accountant.英語(yǔ)中表達(dá)“如，正如”這類相比結(jié)構(gòu)，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(cái)務(wù)。）Just as you like chemistry, I like accounting. （正如你喜歡化學(xué)，而我喜歡財(cái)會(huì)。）I am as good as she at doing the calculation. （我和她在統(tǒng)計(jì)方面都很在行。）21. 劉小姐只不過(guò)是一名會(huì)計(jì)。Miss liu is nothing but an accountant.“ but ” 是英語(yǔ)中最復(fù)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(jié)構(gòu)搭配，形成某些固定結(jié)構(gòu)，讀者謹(jǐn)記之。Miss Li is anything but an accountant. （李小姐絕對(duì)不是會(huì)計(jì)。）（我不得不欽佩她的才華。）I cannot but be surprised by her aptitude.22. 會(huì)計(jì)在社會(huì)上被稱之為商業(yè)的語(yǔ)言。Accounting is often called the“ language of business ” , which is used in society.定語(yǔ)從句在財(cái)會(huì)英語(yǔ)， 尤其是書面語(yǔ)中， 大量被使用； 被修飾對(duì)象是人， 從句引導(dǎo)詞為who ， whom ，

23、 that ；如果被修飾對(duì)象是事物，引導(dǎo)詞則為 which ， that:An accountant is one who inspects and keeps accounts. （會(huì)計(jì)負(fù)責(zé)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(xiàn)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(huì)計(jì)的語(yǔ)言用來(lái)記錄與解釋基本經(jīng)濟(jì)數(shù)據(jù)。The language of ac

24、counting is used in recording and interpreting basic economic data.被動(dòng)語(yǔ)態(tài)在財(cái)會(huì)英語(yǔ)中，尤其是書面語(yǔ)中，大量被使用，其結(jié)構(gòu)是動(dòng)詞 be+ed （過(guò)去分詞），例如 :Accounting is concerned with reporting and interpreting financial information. （會(huì)計(jì)工作包括報(bào)告與解釋財(cái)務(wù)信息。）Accounting is defined as the process of recording, classifying, and summarizing data. （

25、會(huì)計(jì)工作可定義為把與企業(yè)交易有關(guān)的數(shù)據(jù)進(jìn)行記錄、分類與總括的過(guò)程。）24. 你越了解財(cái)務(wù)，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(yǔ)中表示“越（就）越”這樣的比較結(jié)構(gòu)，通常在主從句當(dāng)中各使用一個(gè)比較級(jí)形容詞，采用“the more., the more.”之類的結(jié)構(gòu):The bigger profit they make, the eager they are for money. （利潤(rùn)越高，越想賺錢。）Please remember to writ

26、e back, the earlier the better.（請(qǐng)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(cái)會(huì)信息是財(cái)務(wù)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(cái)會(huì)工作。）26. 這本會(huì)計(jì)指南不僅學(xué)起來(lái)簡(jiǎn)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(dá)“不僅而且”這樣的遞進(jìn)結(jié)構(gòu)，英語(yǔ)表達(dá)式為"not onlybut also." "not onlybut（aswell） ”等：An accountant nor only keeps accounts but also interp

28、rets them. （會(huì)計(jì)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(xiàn)金也經(jīng)手現(xiàn)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(píng)估。）27. 會(huì)計(jì)在做成本核算時(shí)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(dá)警告、提醒或者勸說(shuō)時(shí)，英語(yǔ)表達(dá)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(jīng)理的意見。）You had better interpret the financial information more clearly. （你最好將這些財(cái)務(wù)信息解釋得更清楚一點(diǎn)。）28. 除了出納之外，任何人都不得經(jīng)手現(xiàn)金。Anyone, except a cashier, cannot deal with the cash.表達(dá)“除之外”這樣的結(jié)構(gòu)，英語(yǔ)表達(dá)式為“All （any, none）except”"