Ⅰ.核心学习：Finance Department 财务部
Steve: Mike, do you have any accounting skills?
Mike: Well, I can count from one to 10 if that's what you mean.
Steve: Mike, why are you always such a gonzo?
Mike : Well, I answered your question, didn't I?
Steve: I want to know if you can help with the company accounts.
Mike : Oh sorry Steve, auditing is just not my skill.
Steve: Do you know anyone who can help me?
Mike : Follow me and I will take you to the Finance Department, they will be able to assist you with the income and expenses.
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.
2) Gonzo: a silly of foolish person傻瓜、笨蛋
ex:My boyfriend is a real gonzo but I love him anyway.
3) Auditing: checking the accounting records
ex:All of the accountants panic when the auditing staff come in to check their work!
4) Income: the total amount of money coming in
ex:My income is just not enough for my lifestyle!
5) Expenses: the total amount of money going out
ex:If I could control my expenses, I could save some money for the future.
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.
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.
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.
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.
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!
Beth: Sally, have you noticed that the people in our Finance Department are always so friendly?
Sally: I have noticed that. Why do you think they are so friendly?
Beth: Maybe it's because they are surrounded by money all day!
Sally: That's possible! I wish I could join the Finance Department in our company.
Beth: Why can't you?
Sally: My numerical skills are just too bad. I failed mathematics at school, you know.
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.