爱思英语编者按:BEC商务英语,商务英语考试中的No.1,含金量已经无需多言。但是,无论是还在犹豫是否要参加BEC考试的,还是已经通过BEC考试的,都在疑惑到底学了BEC有什么用呢?本节目通过核心学习、词汇、课文、对话等四方面内容让BEC活学活用起来。

Ⅰ.核心学习:Finance Department 财务部

Steve: Mike, do you have any accounting skills?
史蒂夫:迈克,你懂会计吗?

Mike: Well, I can count from one to 10 if that's what you mean.
迈克:我能从一数到十如果你指的是这个的话。

Steve: Mike, why are you always such a gonzo?
史蒂夫:迈克,你为什么总是这么愚蠢?

Mike : Well, I answered your question, didn't I?
迈克:我不是已经回答了你的问题吗?

Steve: I want to know if you can help with the company accounts.
史蒂夫:我想知道你是否能帮忙处理一下公司的帐。

Mike : Oh sorry Steve, auditing is just not my skill.
迈克: 噢,对不起史蒂夫,我不懂查帐。

Steve: Do you know anyone who can help me?
史蒂夫:你知道谁能帮我吗?

Mike : Follow me and I will take you to the Finance Department, they will be able to assist you with the income and expenses.
迈克:跟我来,我带你去财务部,他们在这些收入支出方面能帮上你。

Ⅱ.单词简析

1) Accounting: keeping the financial records of a person, company or organization记帐:保持个人、公司或机构的财政记录

ex:If I need some accounting advice I always go to a professional accountant.
如果需要会计方面的建议的话,我会去找专业会计。

2) Gonzo: a silly of foolish person傻瓜、笨蛋

ex:My boyfriend is a real gonzo but I love him anyway.
我的男朋友真是个笨蛋,可不管怎样我还是爱他。

3) Auditing: checking the accounting records
审计,检查会计记录

ex:All of the accountants panic when the auditing staff come in to check their work!
审计人员来检查工作的时候所有的会计都很慌张。

4) Income: the total amount of money coming in
收入

ex:My income is just not enough for my lifestyle!
按我的生活方式我的收入是不够的。

5) Expenses: the total amount of money going out
花销

ex:If I could control my expenses, I could save some money for the future.
如果能控制花销的话,我会为将来存一些钱。

Ⅲ.课文篇

Most companies have a Finance Department whose job is to keep track of all of the income and expenses and prepare the company profit and loss statement and balance sheet.
大多数公司都有财务部,他们的工作是记录所有的收入和支出以及准备公司的利润亏损表和资产负债表。

The Finance Department will have clerks to do the simple paperwork, accountants to prepare the formal reports and auditors who will check what the accountants do.
财务部的办事员做简单的书面工作,会计准备正式的报告,而审计人员检查会计的工作。

Sometimes you will have to go to the Finance Department to get approval for a purchase for the company. Be prepared to answer many questions as the accountant must be sure that it's OK to spend the money.
有的时候你为公司采购必须先到财务部获得批准。要做好回答很多问题的准备,因为会计必须确定这些钱是值得花的。

The Finance Department are also responsible for your salary. If you have questions about your salary or the amount of tax you pay, the Finance Department can usually assist you.
财务部还负责你的薪水。如果你对工资或应缴税有疑问的话,财务部一般会帮你解答。

If you want to work in the Finance Department, you should have good numerical skills, a close attention to detail, the ability to prepare reports well and be able to work with money without being tempted to take some for yourself!
如果想要到财务部工作,你必须擅长计算,在细节方面观察力很强、有能力做好报告,而且能够跟钱打交道又不受诱惑而将公款据为己有。

Ⅳ.对话篇

Beth: Sally, have you noticed that the people in our Finance Department are always so friendly?
贝斯:莎莉,你注意到没有,我们财务部的人都很友好?

Sally: I have noticed that. Why do you think they are so friendly?
莎莉:我注意到了。你觉得他们为什么那么友好?

Beth: Maybe it's because they are surrounded by money all day!
贝斯:可能是因为他们整天都跟钱打交道吧。

Sally: That's possible! I wish I could join the Finance Department in our company.
莎莉:很可能!希望我能加入我们公司的财务部。

Beth: Why can't you?
贝斯:你为什么不能呢?

Sally: My numerical skills are just too bad. I failed mathematics at school, you know.
莎莉:我在计算方面的技能太差了。要知道我在学校数学不及格。

Beth: Well, if you are no good at mathematics maybe you shouldn't work in the Finance Department. You could accidentally loose a lot of money.
贝斯:如果你数学不好就不应该在财务部工作。你可能会无意中弄丢一大比钱。