世界500强企业员工英语必修课Unit 74 财务

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[00:00.00]Unit 74 Accounting 	财务
[00:01.23]* under the leadership of 	在……的领导下
[00:03.55]* asset 	・n. 资产
[00:05.31]* debt 	・n. 欠款，债务，负债
[00:06.78]* situation 	・n. 形势，环境，状况
[00:08.58]* income 	・n. 收入，所得，收益
[00:10.29]* expense 	・n. 价钱，花费，费；［pl.］开支，业务费用
[00:12.80]* profit 	・n. 利润，益处
[00:13.74]* performance 	・n. 演出；履行；表现，工作性能
[00:15.41]* sound 	・a. 有效的，全面的，健康的
[00:17.26]* financial accounting 	会计核算
[00:19.47]* collect money 	集资
[00:21.49]* verification of account 	核对账目
[00:24.12]* financial analysis 	财务分析
[00:26.37]* finance section 	财务科
[00:28.73]* accounting section 	会计科
[00:30.72]be in charge of 	负责
[00:37.18]estimate 	・n. 估价，估计・ v. 估计，估价，评价
[00:38.94]depreciate 	・ v. 贬值，降价，轻视
[00:41.31]amend 	・vt. 修正，改进
[00:43.60]reverse 	・ v. 推翻；颠倒；反向
[00:44.98]freeze 	・ v. （使）冻结，（使）结冰
[00:46.68]deficit 	・n. 赤字，亏空，亏损
[00:48.53]delist 	・vt. 从清单中划去（尤指从证券中除去）
[00:50.24]inject 	・ v. 注射，注入，引入，插入
[00:51.93]fall into 	分成，变成，落入
[00:56.65]A: How can we know a company's financial situation and management performance?	怎样才能看出一个公司的财务状况和管理业绩？
[01:03.42]B: Through a company's asset, debt and equity, we can see its financial situation. 通过一个公司的财产、负债情况和权益可以看出该公司的财务状况。
[01:08.56]And through the company's incomes, expenses and profits, we know its management performance.	通过收入、开销和利润可以看出该公司的管理业绩。
[01:13.79]A: What kind of financial management system is sound?	怎样才算是健全的财务管理体系？
[01:17.10]B: First, the financial department should perform its duties. 首先，财务部门要履行其职责。
[01:20.48]Under the leadership of the general manager, financial department is responsible for the company's financial management and financial accounting, 在公司总经理领导下，财务部门负责全公司的财务管理工作和会计核算工作。
[01:28.99]including supervising accounting and related clerks, instructing and checking financial accounting, collecting money, verification of account, and financial analysis to provide message to leaders.	具体包括：监管财会人员，指导检查会计核算工作，筹集资金，核对账目，并做好财务分析，为公司领导提供信息。
[01:41.39]A: What sections does the financial department set up?	财务部门分几个科？
[01:44.51]B: That's what I want to say. Second, the setting up of different sections relates to the soundness of the management system. 那正是我接下来要说的。设置下属部门关系到管理体系的健全，
[01:51.94]Usually there are four sections, including finance section, purchasing section, warehousing section and accounting section.	通常有四个科，财务科，供应科，仓储科和会计科。
[01:59.09]A: I get it. Thank you.	我知道了，谢谢。
[02:00.51]B: You're welcome.	不用谢。

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世界500强企业员工英语必修课Unit 74 财务