1704989544
1704989545
A：那您这次为什么不采用信用证方式收款呢？
1704989546
1704989547
B: On the one hand, my company has a good and long relation with the client. There is no doubt about his willingness and ability to pay. On the other hand, both of us want to avoid the expenses of L/C.
1704989548
1704989549
B：一方面，我们公司和这位客户长期保持了良好的业务关系。我们相信他愿意而且有能力付款。另一方面，我们双方都想省去信用证的费用。
1704989550
1704989551
A: You are so considerate of clients.
1704989552
1704989553
A：贵公司真为客户着想啊。
1704989554
1704989555
B: The importer complains that to open a L/C is expensive, saying that he has to pay a margin which not only ties up his funds but increases his cost of imports.
1704989556
1704989557
B：进口商抱怨开立信用证费用太高，说是缴纳保证金不仅占用他的资金还增加进口成本。
1704989558
1704989559
Dialogue 5
1704989560
1704989561
A: I’d like to know something about cash control. Could you please tell me about it, Ms. Zeng?
1704989562
1704989563
A：我想了解一些有关现金控制的事。曾女士，请你告诉我好吗？
1704989564
1704989565
B: Yes, of course. In accounting, cash means all items that are acceptable for deposit in a bank.
1704989566
1704989567
B：当然可以。在会计学上，现金指的是存款时可被银行所接受的所有项目。
1704989568
1704989569
A: What are they?
1704989570
1704989571
A：它们是什么？
1704989572
1704989573
B: Such as paper money, coins, checks, money orders, bank deposits and so on. But IOUs, postdated checks and uncollected customer’s checks returned by the bank are not considered cash.
1704989574
1704989575
B：比如纸币、硬币、支票、汇票和银行存款等。但借据、远期支票及银行退回的未能收讫的顾客支票不能当作现金。
1704989576
1704989577
A: What should we do when dealing with cash?
1704989578
1704989579
A：我们在处理现金时应当怎么做？
1704989580
1704989581
B: In my opinion, we should control the handling and recording of cash. Cash should be handled separately from the recording of cash transactions so that errors can be readily disclosed and the possibility of irregularities is reduced.
1704989582
1704989583
B：依我看来，我们应当控制现金的处理和记录。现金管理应与现金业务的记录分开，这样差错就能马上查出来，也减少了不法行为的可能性。
1704989584
1704989585
A: How does it work, Ms. Zeng?
1704989586
1704989587
A：这是怎么做的，曾女士？
1704989588
1704989589
B: That means all cash receipts are deposited intact in the bank, and all major payments are made by check and an imprest fund is used for petty cash disbursements.
1704989590
1704989591
B：这就是说，所有的现金收入要如数存入银行，一切的主要支出都使用支票，并设立准备金来用于零星的现金支付。
1704989592
1704989593
A: I see. So we can have a double record of cash transactions.
[
上一页 ]
[ :1.704989544e+09 ]
[
下一页 ]