[00:00:14]New Words
新单词
[00:01:56]concrete    adj.
具体的
[00:03:33]addition     n.
加
[00:05:08]subtraction    n.
减
[00:06:28]multiplication     n.
乘
[00:08:22]division      n.
除
[00:09:50]frequently     adv.
频繁地
[00:11:24]withdraw    v.
取出
[00:12:58]formula     n.
公式，程式
[00:14:22]plus   prep.
加
[00:15:32]minus      prep.
减
[00:17:04]compound      v.
合成
[00:18:50]times     n.
倍
[00:20:14]divide     v.
除
[00:21:48]Phrases & Expressions
短语汇
[00:24:15]deal with
处理，对付，应付
[00:25:39]interest rate
利率
[00:27:16]Madam, you have just said that our future work deals with numbers, but what concrete work do you mean?
老师，你方才说我们将来的工作是同数目打交道，但你具体指的是什么工作？
[00:34:29]Madam, please explain this.
老师，请你解释一下。
[00:36:49]All right. This is a good question. There are, in general, four processes in accounting:
好，这个问题提得好。一般说来，在会计业务中有四个方面，
[00:43:40]addition, subtraction, multiplication and division. The most frequently used is addition.
即加，减，乘，除。最频繁使用的计算是加法。
[00:51:45]Every day we have many current accounts, and every account withdraws money or makes some deposits.
每天我们有很多往来帐目，每位帐户要就是取款，或是存款。
[00:58:41]When do we use subtraction for current accounts?
在往来帐户中什么时候要用减法呢？
[01:02:40]Very simple. When an amount of money is withdrawn, you must subtract this number from the general deposit,
很简单，例如是取款，你就得存款总额中减去取款的数，
[01:10:04]then write the new amount of deposit in the account book.
然后在存折上写上新的存款总额。
[01:13:23]How do we use English to say this?
那么我们用英语怎样说呢？
[01:20:46]The formulas for addition:7+9=16, 239+145=384. We say 'seven and nine is (or are) sixteen',
这里看两个算式：7+9=16，239+145=384。第一个算式我们这样说：seven and nine is （或用are）sixteen，
[01:32:30]but in the latter three-digit number, we should use 'plus' instead of 'and',
但在第二个算式中三位数字的加法法则不用and，而用plus，
[01:39:31]we say 'two hundred and thirty-nine plus one (a) hundred and forty-five is (or equals) three hundred and eighty-four.'
我们得这样说：two hundred and thirty-nine plus one （或用a）hundred and forty-five is leaves(或用equals)three hundred and eighty-four。
[01:50:13]How about subtraction?
那减法怎样说呢？
[01:53:48]Look at these two formulas:8-5=3, 543-216=327. In the first formula,
看这两个算题：8-5=3 ，543-216=327。第一个算式，
[01:59:26]we say 'five from eight leaves (or is) three', or 'eight minus five is three'.
我们说：five from eight leaves（或用is ）three ，另一种说法是：eight miuns five is three。
[02:08:07]In the latter threedigit number we should use 'minus':
在第二个三位数字算式我们应该用“minus”，
[02:12:29]five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.
我们就得这样说：five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven。
[02:26:34]When do we use multiplication and division?
什么时候我们用乘法和除法？
[02:30:53]Multiplication and division are used to calculate interest rates.
乘法，除法用在计算利率。
[02:35:37]Every savings deposit compounds the amount of interest.
每一个存款帐本中都包含有利息。
[02:43:28]We should use 'times' or 'multiply' to express this. For the simple formul4*6=24,
这种乘法我们得用times或是multiply 来表示。拿这个4*6=24简单的算式来说吧，
[02:47:52]we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374
我们说four sixes are twenty-four ，但在大数目中，如18*243=4372，
[02:54:03]we say eighteen times two hundred and fortythree makes (or is) four thousand three hundred and seventy-four,
我们就得说：eighteen times two hundred and forty-three makes（或用is）four thousand three hundred and seven-four，
[03:11:50]but more formally:18 multiplied by 243 equals 4374.
但一般较正式的用法是：18 multiplied by 243 equals 4374。
[03:18:56]Is division used in accounting?
在会计工作中除法用不用？
[03:21:33]Well, in big firms, companies, enterprises, joint ventures and others,
在大商行，大公司，大企业和联合企业等大的金融机构内，
[03:27:08]sometimes the amount of investments are large,
有时投资的量相当大，
[03:30:20]and everyday current accounts are very complex, so all those processes have to be used.
每天的往来帐目又相当复杂，所以这几种计算法都得用上。
[03:36:30]Can you give us some examples on division?
能不能再给我们举个例子说说除法？
[03:40:09]A simple one is 9/3=3, we say three into nine goes three;
如简单的算题9/3=3，我们说：three into nine goes three：
[03:50:21]296/8=37, we say two hundred and ninety-six divided by eight equals thirty-seven.
在大多数除法算式中如296/8=37，我们得说two hundred and ninety-six divided by eight equals thirty-seven。
[03:57:47]Thanks a lot, Madam!
多谢你，老师。