s-w-c--2015财务部培训手册--英语100句

现代美国英语口语之财务部专用英语——财务部1.玛丽，这里是我们的财会部。

Mary, here is our financial department.表达“这里是某某部门”时。

可以用Here is... 这个结构，或者This is... 如：Here is the management department. （这里是经理部。

）This is our resource development department. （这是资源开发部。

）2.请让我介绍财会部人员。

Let me introduce the people in our department.介绍人物，以下是最常见的结构：Mr. Zhang is a certified accountant. （张先生是注册会计师。

）Miss Li has been an accountant in our department for five years. （李小姐在我们财会做了5 年会计。

）Miss Liu is the cashier in our department.（刘小姐是财会部出纳。

）3. 你懂会计么？Do you understand accounting?无论学会计还是学英语，都从问人开始。

一般疑问句依然是使用最多最广的疑问句。

据国外专家调查，在口语中，占了所有问句的一半以上。

这种结构只需在被问的主体前加上一个助动词do (does，did)，will，have 等就行了：Will you go in for the examination of Certified Accountants? （你想参加注册会计师的考试么？）Did you know Mr. Smith, the auditor? （你认识审计师史密斯先生么？）Have you ever done auditing ? （你做过审计么？）4. 你能解释报表么？Can you interpret the balance statement?一般疑问句当中，又以情态动词发问的需要特别注意，有些时侯看似用了一个过去式，实际上是出于礼貌：Could you tell me how to do it? （你能告诉我怎么做么？）May I ask you a financial question? （我能问你一个财会方面的问题么？）Must I produce the balance sheet before Friday? （我必须在星期五之前出报表么？）165. 玛丽正干着会计工作。

财务部新员工培训表 NEW STAFF TRAINING LISTThe respective division head/departmentfollow ing subjects with the above employee 该员工讲解了下列内容：JOB ORIENTATION 工作描述Tour of departme nt and in troduct ion to supervisors and colleagues 参观部门并介绍认识同事Explanation of job -its relation to overall operation, stress courtesy and politeness 解释如何进行工作，包括完整的操作程序并强调礼貌在此过程中的重要性Expla natio n and dem on strati on of each step -lett ing employee tryhead or the immediate supervisor has covered the 相关的部门总监/部门经理或上述员工的直接上司已经向演示工作步骤后，让员工自己尝试 Check performa nee 检查工作表现Safety rules 工作的安全规定Comment 评语： I fully un dersta nd the above men ti oned topics that have bee n con ducted for me. 认可承认 我接受过上述培训，并已经完全掌握以上内容Immediate Superior 直接上司Div/Dept Head 部门总监/经理 Training Manager 培训经理Ackno wledgeme ntStaff Sign Off 员工。

AC-CT -4
岗位服务规范用语和忌语
收银员岗位礼貌用语标准
工作中为客人服务时，谨记，请字当头，谢谢在后，时时刻刻对不起。

1.早上好\下午好\晚上好！
2.谢谢，很高兴为您服务！
3.好的，马上为您转接！
4.对不起，让您久等了！
5.再见，先生\小姐，欢迎您再次光临，祝您一天愉快！
1.今天大家辛苦了！
2.非常感谢大家的合作！
对客服务的五声：
1.客人到来时有迎客声；
2.遇到客人时有称呼声；
3.受人帮助时有致谢声；
4.麻烦客人时有道歉声；
5.客人离开时有送客声。

礼貌服务的十一个字：
请、您、您好、对不起、谢谢、再见。

语言文明的“八要”：
1、要简练精确
2、要生动亲切
3、要谦虚诚恳
4、要委婉灵活
5、要吐字清晰
6、要沉着大方
7、要音调柔和
8、要速度平缓
礼貌十用语：
1、称谓语
2、欢迎语
3、问候语
4、祝贺语
5、告别语
6、征询语
7、答应语
8、道歉语
9、婉言推脱语10、接听电话语
服务中杜绝的四语是什么？
1、蔑视语
2、烦躁语
3、否决语
4、顶撞语
言语文明的“八不要”：
1、不要啰嗦絮叨
2、不要干涩死板
3、不要傲慢矜持
4、不要简单生硬
5、不要含糊吞吐
6、不要过分拘束
7、不要过高过低
8、不要过快过慢。

S&M-PR -3
部门培训活动纲要Training Activity Outline
目录
1.仪容仪表、礼节礼貌标准
2.公关部的岗位职责及组织结构
3.认识各个部门领导及相关办公位置
4.了解规章制度——培训制度
5.了解规章制度——质量管理制度
6.掌握电话接听标准
7.掌握收发电子邮件标准
8.掌握OA系统使用
9.掌握BARTER房预订程序
10.掌握客信的撰写及发放程序
11.掌握媒体监控程序
12.掌握酒店标识指示牌管理程序
13.掌握酒店形象标准监督程序
14.掌握平面设计监制程序
15.掌握印刷品制作程序标准
16.掌握会议发布系统PPT制作播放程序标准
17.掌握日常店内美术制品监制程序标准
18.掌握常规推广项目实施程序标准
19.掌握店内采访、拍照程序标准
20.掌握VIP客人宣传/拍照程序标准
21.掌握照片资料整理程序标准
22.掌握广告设计刊发程序标准
23.掌握拍摄程序标准
24.掌握大型活动策划程序标准
25.掌握店内节日装饰工程程序标准
26.掌握酒店英语100句
27.掌握公关部岗位交叉培训内容
28.服务案例分析。

Topic1：1、Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity.财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。

2、Making financial decisions is an integral part of all forms and sizes of business organizations from small privately-hold forms to large publicly-traded corporations.做财务决策对于所有形式和规模的商业组织，无论是小型私人公司还是大型公开上市公司，都是不可分割的一部分。

3、In today’s rapidly changing environment, the financ ial manager must have the flexibility to adapt to external factors such as economic uncertainty, global competition, technological change, volatility of interest and exchange rates, changes in laws and regulations, and ethical concerns.在当今瞬息万变的环境中，财务经理必须具备足够的灵活性以适应外部因素，如经济的不确定性、国际竞争、技术变革、利息波动、汇率变动、法律法规变化以及商业道德问题。

财务管理专业英语句子及单词翻译Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity.财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。

Decisions involving a firm’s short-term assets and liabilities refer to working capital management.决断涉及一个公司的短期的资产和负债提到营运资金管理The firm’s long-term financing decisions concern the right-hand side of the balance sheet.该公司的长期融资决断股份资产负债表的右边。

This is an important decision as the legal structure affects the financial risk faced by the owners of the company.这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。

The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors).董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。

部门培训活动纲要
Training Activity Outline
目录
1.餐饮账单的审核
2.前台账单的审核
3.晨报的审核
4.前台加价售房的审核
5.餐饮销售提成的审核
6.市场销售提成的审核
7.餐饮销售奖金及外租设备的审核
8.月报统计与分析
9.收入凭证
10.核查备用金服务程序
11.国内旅行社结算工作程序与标准
12.海外旅行社结算工作程序与标准
13.物业单位核算工作程序与标准
14.合约公司核算工作程序与标准
15.餐饮、前台挂账核算工作程序与标准
16.信用卡核算工作程序与标准
17.应收月结工作程序与标准
18.货品控制价格工作程序与标准
19.审核统计单据工作程序与标准
20.成本核算工作程序与标准
21.控制餐饮成本工作程序与标准
22.控制各部门物品使用工作程序与标准
23.成本盘点工作程序与标准
24.成本月结工作程序与标准
25.审核员工工资工作程序与标准
26.各种税费的计算、缴纳工作程序与标准
27.应付账挂账工作程序与标准
28.单据录入、核销工作程序与标准
29.应付月结工作程序与标准
30.凭证审核工作程序与标准
31.凭证的整理、保管工作程序与标准
32.审核所有付款申请工作程序与标准
33.付款工作程序与标准
34.清点收入工作程序与标准
35.存款工作程序与标准
36.支票填写工作程序与标准
37.现金报销程序工作与标准
38.出售IC卡工作程序与标准。

一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivale nts'100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments f alling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasi ng and selling price 1251 委托加工物资Work in process - outso urced1261 委托代销商品Trust to and sell the go ods on a commission basis1271 受托代销商品Commissioned and sell t he goods on a commission basis1281 存货跌价准备Inventory falling price re serves1291 分期收款发出商品Collect money and s end out the goods by stages1301 待摊费用Deferred and prepaid expens es长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on s tocks1402 长期债权投资Long-term investment on bonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investmen ts depreciation reserves股权投资减值准备Stock rights investment de preciation reserves债权投资减值准备Bcreditor's rights investme nt depreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves 1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation 1505 固定资产减值准备Fixed assets depreci ation reserves房屋、建筑物减值准备Building/structure depr eciation reserves机器设备减值准备Machinery equipment depreciat ion reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipm ent'160104 为生产准备的工具及器具Preparative instr uments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process d epreciation reserves1701 固定资产清理Liquidation of fixed assets 1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreci ation reserves专利权减值准备Patent rights depreciation reserv es商标权减值准备trademark rights depreciation res erves1815 未确认融资费用Unacknowledged financial c harges待处理财产损溢Wait deal assets loss or income 1901 长期待摊费用Long-term deferred and prep aid expenses1911 待处理财产损溢Wait deal assets loss or in come191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed asset s loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT '21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduc t domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeov er'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land val ue payable'217107 应交城市维护建设税Tax for maintaining a nd building cities payable'217108 应交房产税Housing property tax payable '217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax paya ble2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value 2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one y ear2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium '311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reser ves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital '311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund '312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplu s'314103 提取法定公益金Withdrawal legal public w elfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other comm on accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common St ock dividends change to assets(or stock)'314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture 4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenu e返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loa ns reserves5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country 其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fix ed assets出售无形资产收益Income on sales of intangible a ssets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charg e营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building c ities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees 排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax (VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed asset s出售无形资产损失Loss on sales of intangible asse ts固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - c ash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - cr edit cards其他货币资金-信用证保证金Other monetary asset s - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment短期投资-股票投资Investments - Short term - st ocks短期投资-债券投资Investments - Short term - b onds短期投资-基金投资Investments - Short term - fu nds短期投资-其他投资Investments - Short term - ot hers短期投资跌价准备Provision for short-term invest ment长期股权投资-股票投资Long term equity investm ent - stocks长期股权投资-其他股权投资Long term equity inv estment - others长期债券投资-债券投资Long term securities inves temnt - bonds长期债券投资-其他债权投资Long term securities i nvestment - others长期投资减值准备Provision for long-term investment 应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - tra de debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets 待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machiner y固定资产-电子设备、器具及家具Fixed assets - Electro nic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific material s工程物资-专用设备Project material - specific equipme nt工程物资-预付大型设备款Project material - prepa id for equipment工程物资-为生产准备的工具及器具Project materia l - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark ri ghts无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible asset s长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - ple dged短期借款-信用借款Bank loans - Short term - cre dit短期借款-担保借款Bank loans - Short term - gu aranteed一年内到期长期借款Long term loans due withinone year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest 长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfe r in利润分配-提取法定盈余公积Profit appropriation - stat utory surplus reserve利润分配-提取法定公益金Profit appropriation - statut ory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - ente rprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return in vestment by profit利润分配-应付优先股股利Profit appropriation - prefer ence shares dividends利润分配-提取任意盈余公积Profit appropriation - othe r surplus reserve利润分配-应付普通股股利Profit appropriation - ordina ry shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium 资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash do nation资本公积-股权投资准备Capital surplus - investme nt reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - forei gn currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statut ory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fun d盈余公积-企业发展基金Surplus reserve - enterpri se development fund盈余公积-利润归还投资Surplus reserve - return i nvestment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax。

现代美国英语口语之财务部专用英语之财务日常对话1.你通晓财会么？Are you versed in accounting?在英美财会人员经常被人这样发问。

英语在表达在某方面“熟悉”，“通晓”之类意义时，常用上be versed in/ be skilled at/ be adept at/ be home at 等：Are you skilled at auditing? （你审计方面熟悉么？）She is very adept at statistics. （她通晓统计。

）Miss Li is home at cost accounting. （李小姐非常熟悉成本会计。

）2.你想当会计师还是审计师？Do you want to be an accountant or an auditor?选择疑问句也是英语中常见现象，问某事某人是甲还是乙：Which department do you want to work for, a business or a government branch? （你想在哪个部门上班，商务部门还是政府部门？）Are you a statistician or an accountant? （你是统计师还是会计师？）3.你觉得做出纳员怎样？What do you think of becoming a cashier?询问对方对某事某人的看法，惯常用的句式就是：What do you think of.../ How do you like... 等等：What do you think of our new cashier? （新来这个出纳怎样？）How do you like being an auditor? （你觉得当一名审计怎样？）What do you feel like being an statistician? （你觉得做统计员怎样？）4.你现在进修哪一科，预算会计还是税务会计？Which course are you taking, the budgetary accounting, or the tax accounting?此类句子是典型的选择疑问句式，也是询问最多的句式之一:Which course is more difficult, international accounting or social accounting? （哪一门课程更难，是国际财会还是社会财会？）Which is more complicated, management accounting or cost accounting. （哪一门课程更复杂，管理会计还是成本会计？）5.在美国，私营会计与公共会计有什么不同？What is the difference between private accounting and public accounting in the U.S.A?询问请教对方甲与乙的差别，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? （成本会计同预算会计有什么区别？）What does international accounting differ from com-mon accounting? （国际财会同普通财会有什么不同？）6.我们做股票交易需要财会信息么？Do we need accounting information for stock exchange?need 一词在英语中容易混淆，意为“需要，必须”，在肯定句中多为行为动词，而在疑问句中多作为情态动词出现，否定句中则兼而有之：Need engineers understand accounting in the United States? （美国的工程师需要懂财会么？）Why need officers study management accounting? （为什么官员们要学习管理会计？）Why need engineers learn cost accounting and business accounting? （为什么工程师要了解成本会计和商业会计？）7.你是否学过成本会计？Have you ever studied cost accounting?询问对方过去的事对现在的影响，常用完成时，所强调的是现在情况，这句话的意思是“你现在懂不懂成本会计？”。

规范财务制度英语标语1. IntroductionThe Financial Management System outlines the guidelines and procedures for managing the financial resources of the organization in a responsible and efficient manner. This system aims to ensure transparency, accountability, and compliance with all financial regulations and policies. It is the responsibility of all employees to adhere to the guidelines outlined in this system to promote the financial well-being of the organization.2. Responsibilities2.1. Finance Department- The finance department is responsible for overseeing all financial activities of the organization, including budgeting, accounting, and financial reporting.- The finance department is responsible for ensuring that all financial transactions are accurately recorded and reported in a timely manner.- The finance department is responsible for preparing and presenting financial reports to the management and relevant stakeholders.2.2. Budgeting- Budgeting is the process of planning and allocating financial resources to achieve the organization's goals and objectives.- The finance department is responsible for preparing the annual budget in consultation with the relevant departments.- Department heads are responsible for monitoring their department's expenses and ensuring that they stay within the budgeted amounts.2.3. Accounting- The finance department is responsible for maintaining accurate and up-to-date financial records.- All financial transactions must be recorded promptly and accurately in the organization's accounting system.- The finance department is responsible for reconciling bank statements and other financial accounts on a regular basis.2.4. Financial Reporting- The finance department is responsible for preparing financial reports, including income statements, balance sheets, and cash flow statements.- Financial reports must be accurate, transparent, and comply with all relevant accounting standards.- Financial reports must be presented to the management and relevant stakeholders on a regular basis.3. Financial Controls3.1. Authorization- All financial transactions must be authorized by the appropriate personnel according to the organization's delegation of authority policy.- Unauthorized transactions are strictly prohibited and may result in disciplinary action.- The finance department is responsible for implementing controls to ensure that all transactions are properly authorized.3.2. Segregation of Duties- The finance department must ensure that financial duties are segregated among different employees to prevent fraud and errors.- No single employee should have control over all aspects of a financial transaction.- Segregation of duties must be enforced throughout the organization.3.3. Internal Audit- The organization must conduct regular internal audits to assess the effectiveness of the financial management system.- Internal auditors are responsible for reviewing financial records, procedures, and controls to identify any weaknesses or irregularities.- Internal audit reports must be presented to the management and relevant stakeholders.4. Compliance4.1. Legal and Regulatory Compliance- The organization must comply with all applicable laws and regulations regarding financial management.- The finance department must stay informed about changes in financial regulations and update the organization's policies and procedures accordingly.- Non-compliance with legal and regulatory requirements may result in penalties or legal action.4.2. Ethical Standards- All employees must adhere to the highest ethical standards in their financial dealings.- Conflict of interest, fraud, and other unethical behaviors are strictly prohibited and may result in disciplinary action.- Employees must report any unethical behavior to the appropriate authorities.5. Training and Awareness5.1. Training- The organization must provide training to employees on financial policies, procedures, and controls.- Employees must be knowledgeable about their roles and responsibilities in financial management.- Training sessions must be conducted regularly to ensure that employees are up-to-date with the latest developments in financial management.5.2. Awareness- The organization must create awareness among employees about the importance of financial management.- Employees must understand the impact of their actions on the organization's financial well-being.- Awareness campaigns must be conducted to promote a culture of financial responsibility and accountability.6. ConclusionThe Financial Management System is essential for the organization to achieve its financial goals and objectives. By following the guidelines outlined in this system, employees can contribute to the financial well-being of the organization and ensure its long-term sustainability. It is the responsibility of all employees to adhere to the principles of transparency, accountability, and compliance with financial regulations and policies to maintain the organization's financial integrity.。

酒店通用英语（一）问候当客人走进酒店时，我们应该向客人主动问好。

Good morning/ afternoon/ evening. 上午好/下午好/晚上好。

eg :Staff: Good morning/ afternoon/ evening. How may I help you?Guest: I want to stay one night.Staff: Certainly, sir. The reception is over there. Follow me, please.（二）指路当客人向你询问去处，我们应该及时并清楚的为客人指路。

Turn right /left 向右/左转；go straight 直行；go along this road 请沿这条路直行；This way please请这边走；on your right/left hand . 在您的右/左手边。

eg :Guest: Could you tell me how can I get to the business centre?Staff: Certainly, sir. The business centre is on the fifth floor. This way to the elevator, and then you will find it on your right hand side.（三）致歉因为我们的原因让客人久等，我们应该及时上前致歉。

I’m sorry to have kept you waiting. 对不起，让您久等了。

eg :Guest: I have waited my beef for 20 minutes!Staff: I am sorry to have kept you waiting, sir. I will confirm with the kitchen right now.（四）询问当客人在酒店大堂吧等候他的朋友，我们应该主动上前询问他的需要。

各部门知识一、前厅部知识前台接待：位置：酒店一层大堂营业时间：24小时服务项目：入住、结账、问询、贵重物品寄存、外币兑换、等综合业务结算方式：现金、信用卡（内卡：有银联标志信用卡均可；外卡：VISA\MASTER\JCB\AE\DC）、支票、贵宾卡VIP接待等级：V1—V4礼宾部：位置：酒店一层大堂营业时间：24小时服务项目：问询、行李寄存、接送机服务、短线旅游预定、轮椅租用服务、钥匙保管、留言服务、外出代办服务、接收快递服务，手机租用等。

服务中心：位置：酒店地下一层营业时间：24小时服务项目：信息问询、电话转接、叫醒等。

商务中心：位置：酒店五层营业时间：早7点——晚10：30服务项目：复印、打字、装订、翻译、上网、会议室出租（可容纳20人）、预定机票、快递服务，笔记本电脑出租、塑封、光盘刻录、传真、电话、扫描、手机充电等秘书服务。

行政楼层：位置：酒店二十二至二十三层营业时间：早6点——晚11点服务项目：快速入住、结账、问询、早餐、欢乐时光、休息室、会议室出租、小型商务中心等。

入住行政楼层的客人可享受以下免费及优惠服务：1)快捷入住和退房服务。

2)商务中心提供：宽带上网，复印（A4纸10页内免费），打印（A4纸5页内免费），免费接收传真。

3)免费提供本地及国际报纸杂志阅读。

4)免费提供自助早餐（每日6:30AM 至10：30AM 周末早餐延迟至11:00AM）。

5)免费提供下午茶（每日5:00PM至7：00PM）。

6)免费享受软饮及新鲜水果和小食。

7)每次入住期间免费使用2小时会议室。

8)入住期间享受免费熨烫一套西服或2件衬衫。

9)免费拨打本地电话。

10)免费享受休息室。

11)入住时免费享受欢迎饮品。

12)接送机服务享受20%优惠。

商务中心价目表：二、管家部知识管家部提供的服务项目：婴儿看护、加床、婴儿床、擦鞋服务、鲜花服务、开夜床服务。

客人可以从管家部借用的物品：转换插头、接线板、衣架、带盖茶杯、熨斗及熨板、防过敏枕头、荞麦枕、U型枕、决明子枕、变压器、网线、加湿器、花瓶、万能充电器、网络连接器。

关于财务英语对话大全salesman： can i help you?john： yes， i would like to buy a walkman. can you tell me about the models you have?salesman： well， we have a lot of models here.did you want to listen to cd's or cassettes or the radio?john： mostly cassette tapes.salesman： alright. there are several models you may want to look at.this kregg portable cassette player is very good.john： kregg? i've never heard of that company.salesman： it's a german company.this unit has auto-reverse， recording capability， and an am/fm radio band.it also has a built-in microphone.john：i suppose i don't want that one then. i don’t like auto-reverse. it breaks too easily.salesman： really? have you had an auto-reverse break before?john： yes， twice now. i think it's too high-tech，and so it’s the first part that breaks.salesman： hmm. you know， the problem might be dust. did you clean the unit often?john： well. no， i didn't clean it.but still， i only had the last one two months， and it broke. i don't trust auto-reverse.salesman： alright. well. we have many units without auto-reverse.here is a good unit. very reliable.it has an am/fm band， built-in microphone， recording capability， and no auto-reverse.john： how much is it?salesman： this one sells for $39.99.john： can i test it out?salesman： of course.john： it sounds great. i'll take it.salesman：fine. i think you'll be happy with it. it’s a very good unit. very reliable.i'll go get you a new one in a box. i will be back in just a moment.john： thanks.售货员：有什么我能帮忙的?约翰：是的，我想要买一台随身听。

财务制度经典语录大全简短2. "It's not how much money you make, but how much money you keep." - Robert Kiyosaki3. "The goal isn't more money. The goal is living life on your own terms." - Chris Brogan4. "Don't let the fear of losing be greater than the excitement of winning." - Robert Kiyosaki5. "If you buy things you do not need, soon you will have to sell things you need." - Warren Buffett6. "It's not your salary that makes you rich, it's your spending habits." - Charles A. Jaffe7. "The stock market is filled with individuals who know the price of everything, but the value of nothing." - Philip Fisher8. "Every dollar you spend is a vote for the world you want to live in." - Anna Lappe9. "The real measure of your wealth is how much you'd be worth if you lost all your money." - Unknown10. "Money can't buy happiness, but it can buy freedom." - Unknown11. "The best investment you can make is in yourself." - Warren Buffett12. "Money is only a tool. It will take you wherever you wish, but it will not replace you as the driver." - Ayn Rand13. "Never spend your money before you have earned it." - Thomas Jefferson14. "Hope is not a strategy. Luck is not a factor. Fear is not an option." - James Cameron15. "The only way to permanently change the temperature in the room is to reset the thermostat. In the same way, the only way to change your level of financial success is to reset your money blueprint." - T. Harv Eker16. "The key to financial freedom and great wealth is a person's ability or skill to convert earned income into passive income and/or portfolio income." - Robert Kiyosaki17. "It's not about having a lot of money. It's about making the money work for you." - Mark Cuban18. "Investing should be more like watching paint dry or watching grass grow. If you want excitement, take $800 and go to Las Vegas." - Paul Samuelson19. "Wealth consists not in having great possessions, but in having few wants." - Epictetus20. "The habit of saving is itself an education; it fosters every virtue, teaches self-denial, cultivates the sense of order, trains to forethought, and so broadens the mind." - T.T. Munger21. "The only way to retire is to have multiple streams of passive income." - Unknown22. "The more you learn, the more you earn." - Warren Buffett23. "Financial peace isn't the acquisition of stuff. It's learning to live on less than you make, so you can give money back and have money to invest. You can't win until you do this." - Dave Ramsey24. "I will tell you how to become rich. Close the doors. Be fearful when others are greedy. Be greedy when others are fearful." - Warren Buffett25. "It's not how much money you make, it's how much money you keep." -Unknown26. "Wealth is not about having a lot of money, it's about having a lot of options." - Chris Rock27. "You must gain control over your money or the lack of it will forever control you." - Dave Ramsey28. "The best time to plant a tree was 20 years ago. The second best time is now." - Unknown29. "I've never been a big fan of saving up for a rainy day. I believe a rainy day is what umbrellas are for." - Jay Leno30. "When you find yourself in a hole, the first thing to do is stop digging." - Warren Buffett31. "Compound interest is the eighth wonder of the world. He who understands it, earns it; he who doesn't, pays it." - Albert Einstein32. "Budgeting has only one rule: Do not go over budget." - Leslie Tayne33. "Money is a terrible master but an excellent servant." - P.T. Barnum34. "The most important investment you can make is in yourself." - Warren Buffett35. "Don't save what is left after spending; spend what is left after saving." - Warren Buffett36. "An investment in knowledge pays the best interest." - Benjamin Franklin37. "If you don't find a way to make money while you sleep, you will work until you die." - Warren Buffett38. "Don't tell me where your priorities are. Show me where you spend your money and I'll tell you what they are." - James W. Frick39. "Never spend your money before you have it." - Thomas Jefferson40. "Money is only a tool. It will take you wherever you wish, but it will not replace you as the driver." - Ayn Rand41. "The goal isn't more money. The goal is living life on your own terms." - Chris Brogan42. "It's not how much money you make, but how much money you keep." - Robert Kiyosaki43. "The stock market is filled with individuals who know the price of everything, but the value of nothing." - Philip Fisher44. "It's not about having a lot of money. It's about making the money work for you." - Mark Cuban45. "Every dollar you spend is a vote for the world you want to live in." - Anna Lappe46. "The key to financial freedom and great wealth is a person's ability or skill to convert earned income into passive income and/or portfolio income." - Robert Kiyosaki47. "Hope is not a strategy. Luck is not a factor. Fear is not an option." - James Cameron48. "Don't let the fear of losing be greater than the excitement of winning." - Robert Kiyosaki49. "Money is something we choose to trade our life energy for." - Vicki Robin50. "The real measure of your wealth is how much you'd be worth if you lost all your money." - Unknown51. "If you buy things you do not need, soon you will have to sell things you need." - Warren Buffett52. "Investing should be more like watching paint dry or watching grass grow. If you want excitement, take $800 and go to Las Vegas." - Paul Samuelson53. "Wealth consists not in having great possessions, but in having few wants." - Epictetus54. "The habit of saving is itself an education; it fosters every virtue, teaches self-denial, cultivates the sense of order, trains to forethought, and so broadens the mind." - T.T. Munger55. "The only way to retire is to have multiple streams of passive income." - Unknown56. "The more you learn, the more you earn." - Warren Buffett57. "Financial peace isn't the acquisition of stuff. It's learning to live on less than you make, so you can give money back and have money to invest. You can't win until you do this." - Dave Ramsey58. "I will tell you how to become rich. Close the doors. Be fearful when others are greedy. Be greedy when others are fearful." - Warren Buffett59. "It's not how much money you make, it's how much money you keep." -Unknown60. "Wealth is not about having a lot of money, it's about having a lot of options." - Chris Rock61. "You must gain control over your money or the lack of it will forever control you." - Dave Ramsey62. "The best time to plant a tree was 20 years ago. The second best time is now." - Unknown63. "I've never been a big fan of saving up for a rainy day. I believe a rainy day is what umbrellas are for." - Jay Leno64. "When you find yourself in a hole, the first thing to do is stop digging." - Warren Buffett65. "Compound interest is the eighth wonder of the world. He who understands it, earns it; he who doesn't, pays it." - Albert Einstein66. "Budgeting has only one rule: Do not go over budget." - Leslie Tayne67. "Money is a terrible master but an excellent servant." - P.T. Barnum68. "The most important investment you can make is in yourself." - Warren Buffett69. "Don't save what is left after spending; spend what is left after saving." - Warren Buffett70. "An investment in knowledge pays the best interest." - Benjamin Franklin71. "If you don't find a way to make money while you sleep, you will work until you die." - Warren Buffett72. "Don't tell me where your priorities are. Show me where you spend your money and I'll tell you what they are." - James W. Frick73. "Never spend your money before you have it." - Thomas Jefferson74. "Money is only a tool. It will take you wherever you wish, but it will not replace you as the driver." - Ayn Rand75. "The goal isn't more money. The goal is living life on your own terms." - Chris Brogan76. "It's not how much money you make, but how much money you keep." - Robert Kiyosaki77. "The stock market is filled with individuals who know the price of everything, but the value of nothing." - Philip Fisher78. "It's not about having a lot of money. It's about making the money work for you." - Mark Cuban79. "Every dollar you spend is a vote for the world you want to live in." - Anna Lappe80. "The key to financial freedom and great wealth is a person's ability or skill to convert earned income into passive income and/or portfolio income." - Robert Kiyosaki81. "Hope is not a strategy. Luck is not a factor. Fear is not an option." - James Cameron82. "Don't let the fear of losing be greater than the excitement of winning." - Robert Kiyosaki83. "Money is something we choose to trade our life energy for." - Vicki Robin84. "The real measure of your wealth is how much you'd be worth if you lost all your money." - Unknown85. "If you buy things you do not need, soon you will have to sell things you need." - Warren Buffett86. "Investing should be more like watching paint dry or watching grass grow. If you want excitement, take $800 and go to Las Vegas." - Paul Samuelson87. "Wealth consists not in having great possessions, but in having few wants." - Epictetus88. "The habit of saving is itself an education; it fosters every virtue, teaches self-denial, cultivates the sense of order, trains to forethought, and so broadens the mind." - T.T. Munger89. "The only way to retire is to have multiple streams of passive income." - Unknown90. "The more you learn, the more you earn." - Warren Buffett91. "Financial peace isn't the acquisition of stuff. It's learning to live on less than you make, so you can give money back and have money to invest. You can't win until you do this." - Dave Ramsey92. "I will tell you how to become rich. Close the doors. Be fearful when others are greedy. Be greedy when others are fearful." - Warren Buffett93. "It's not how much money you make, it's how much money you keep." -Unknown94. "Wealth is not about having a lot of money, it's about having a lot of options." - Chris Rock95. "You must gain control over your money or the lack of it will forever control you." - Dave Ramsey96. "The best time to plant a tree was 20 years ago. The second best time is now." - Unknown97. "I've never been a big fan of saving up for a rainy day. I believe a rainy day is what umbrellas are for." - Jay Leno98. "When you find yourself in a hole, the first thing to do is stop digging." - Warren Buffett99. "Compound interest is the eighth wonder of the world. He who understands it, earns it; he who doesn't, pays it." - Albert Einstein100. "Budgeting has only one rule: Do not go over budget." - Leslie Tayne101. "Money is a terrible master but an excellent servant." - P.T. Barnum102. "The most important investment you can make is in yourself." - Warren Buffett103. "Don't save what is left after spending; spend what is left after saving." - Warren Buffett 104. "An investment in knowledge pays the best interest." - Benjamin Franklin105. "If you don't find a way to make money while you sleep, you will work until you die." - Warren Buffett106. "Don't tell me where your priorities are. Show me where you spend your money andI'll tell you what they are." - James W. Frick107. "Never spend your money before you have it." - Thomas Jefferson108. "Money is only a tool. It will take you wherever you wish, but it will not replace you as the driver." - Ayn Rand109. "The goal isn't more money. The goal is living life on your own terms." - Chris Brogan 110. "It's not how much money you make, but how much money you keep." - Robert Kiyosaki111. "The stock market is filled with individuals who know the price of everything, but the value of nothing." - Philip Fisher112. "It's not about having a lot of money. It's about making the money work for you." - Mark Cuban113. "Every dollar you spend is a vote for the world you want to live in." - Anna Lappe 114. "The key to financial freedom and great wealth is a person's ability or skill to convert earned income into passive income and/or portfolio income." - Robert Kiyosaki115. "Hope is not a strategy. Luck is not a factor. Fear is not an option." - James Cameron116. "Don't let the fear of losing be greater than the excitement of winning." - Robert Kiyosaki117. "Money is something we choose to trade our life energy for." - Vicki Robin118. "The real measure of your wealth is how much you'd be worth if you lost all your money." - Unknown119. "If you buy things you do not need, soon you will have to sell things you need." - Warren Buffett120. "Investing should be more like watching paint dry or watching grass grow. If you want excitement, take $800 and go to Las Vegas." - Paul Samuelson121. "Wealth consists not in having great possessions, but in having few wants." - Epictetus122. "The habit of saving is itself an education; it fosters every virtue, teaches self-denial, cultivates the sense of order, trains to forethought, and so broadens the mind." - T.T. Munger123. "The only way to retire is to have multiple streams of passive income." - Unknown124. "The more you learn, the more you earn." - Warren Buffett125. "Financial peace isn't the acquisition of stuff. It's learning to live on less than you make, so you can give money back and have money to invest. You can't win until you do this." - Dave Ramsey126. "I will tell you how to become rich. Close the doors. Be fearful when others are greedy. Be greedy when others are fearful." - Warren Buffett127. "It's not how much money you make, it's how much money you keep." -Unknown128. "Wealth is not about having a lot of money, it's about having a lot of options." - Chris Rock129. "You must gain control over your money or the lack of it will forever control you." - Dave Ramsey130. "The best time to plant a tree was 20 years ago. The second best time is now." - Unknown131. "I've never been a big fan of saving up for a rainy day. I believe a rainy day is what umbrellas are for." - Jay Leno132. "When you find yourself in a hole, the first thing to do is stop digging." - Warren Buffett133. "Compound interest is the eighth wonder of the world. He who understands it, earns it; he who doesn't, pays it." - Albert Einstein134. "Budgeting has only one rule: Do not go over budget." - Leslie Tayne135. "Money is a terrible master but an excellent servant." - P.T. Barnum136. "The most important investment you can make is in yourself." - Warren Buffett137. "Don't save what is left after spending; spend what is left after saving." - Warren Buffett 138. "An investment in knowledge pays the best interest." - Benjamin Franklin139. "If you don't find a way to make money while you sleep, you will work until you die." - Warren Buffett140. "Don't tell me where your priorities are. Show me where you spend your money andI'll tell you what they are." - James W. Frick141. "Never spend your money before you have it." - Thomas Jefferson142. "Money is only a tool. It will take you wherever you wish, but it will not replace you as the driver." - Ayn Rand143. "The goal isn't more money. The goal is living life on your own terms." - Chris Brogan 144. "It's not how much money you make, but how much money you keep." - Robert Kiyosaki145. "The stock market is filled with individuals who know the price of everything, but the value of nothing." - Philip Fisher146. "It's not about having a lot of money. It's about making the money work for you." - Mark Cuban147. "Every dollar you spend is a vote for the world you want to live in." - Anna Lappe 148. "The key to financial freedom and great wealth is a person's ability or skill to convert earned income into passive income and/or portfolio income." - Robert Kiyosaki149. "Hope is not a strategy. Luck is not a factor. Fear is not an option." - James Cameron 150. "Don't let the fear of losing be greater than the excitement of winning." - Robert Kiyosaki151. "Money is something we choose to trade our life energy for." - Vicki Robin152. "The real measure of your wealth is how much you'd be worth if you lost all your money." - Unknown153. "If you buy things。

财会英语口语集锦公司内部编号：（GOOD-TMMT-MMUT-UUPTY-UUYY-DTTI-财会英语：On the way to the bankZhang: Are you going to deposit the cash in the bank?Liu: Yes, our internal control over cash requires that all cash receipts be deposited daily in the bank.张：你又要去送存现金了吗？刘：是的，我们的现金内部控制制度要求我们每天都将现金收入存入银行。

财会英语：Problem is solvedZhang: Hello, Ms Liu. This is Li .I found that we had left out a payout during checking the voucher.Liu: I thought as much! Then it is understandable that the bank statement is right. Ok, problem is solved. Please add the account!李：刘小姐您好，我是小李啊。

我查了原始凭证，发现是我们漏记了一笔支出。

张：果然不出我所料！难怪银行这里没问题。

那好吧，请你把这笔账补上吧。

财会英语：What's happenedZhang: Look here, Ms Liu, I cannot find a 30000－Yuan payout in the Journal, which is noted in the bank statement.Liu: It is impossible! Let me have a look! It's true. I will come to the bank tomorrow, and you check the voucher, ok!张：刘小姐，您看，银行寄来的对账单中有一笔30000元人民币的支出和我们日记账对不上啊！刘：怎么可能？让我看一看，还真是啊，明天我到银行去核对一下，你查查原始凭证好吗？财会英语：The bank agreedLiu: Sir, after hard negotiation, the bank agreed to loan us a 500000－Yuan short－term credit at last.Cheng: That is great! I am just worrying about the working capital. Thank you for your hard working these days!刘：经理，经过艰苦的谈判，我们终于同银行谈妥了一笔50万元的短期贷款。