[00:00.85]新单词
[00:01.70]concrete adj.
[00:02.51]具体的
[00:03.32]addition n.
[00:03.98]加
[00:04.65]subtraction n.
[00:05.47]减
[00:06.30]multiplication n.
[00:07.22]乘
[00:08.15]division n.
[00:08.92]除
[00:09.69]frequently adv.
[00:10.44]频繁地
[00:11.18]withdraw v.
[00:11.96]取出
[00:12.75]formula n.
[00:13.43]公式，程式
[00:14.11]plus prep.
[00:14.69]加
[00:15.28]minus prep.
[00:16.03]减
[00:16.77]compound v.
[00:17.65]合成
[00:18.52]times n.
[00:19.24]倍
[00:19.96]divide v.
[00:20.77]除
[00:21.58]Phrases & Expressions
[00:22.79]短语汇
[00:24.01]deal with
[00:24.72]处理，对付，应付
[00:25.44]interest rate
[00:26.29]利率
[00:27.14]B:(Teacher) Madam, you have just said that our future work deals with numbers, but what concrete work do you mean?
[00:30.73]B：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?
[00:34.32]C:Madam, please explain this.
[00:35.50]C：老师，请你解释一下。
[00:36.68]A:All right. This is a good question. There are, in general, four processes in accounting:
[00:40.08]A：好，这个问题提得好。一般说来，在会计业务中有四个方面，
[00:43.49]addition, subtraction, multiplication and division. The most frequently used is addition.
[00:47.52]即加，减，乘，除。最频繁使用的计算是加法。
[00:51.54]Every day we have many current accounts, and every account withdraws money or makes some deposits.
[00:55.14]每天我们有很多往来帐目，每位帐户要就是取款，或是存款。
[00:58.75]B:When do we use subtraction for current accounts?
[01:00.66]B：在往来帐户中什么时候要用减法呢?
[01:02.56]A:Very simple. When an amount of money is withdrawn, you must subtract this number from the general deposit,
[01:06.25]A：很简单，例如是取款，你就得存款总额中减去取款的数，
[01:09.93]then write the new amount of deposit in the account book.
[01:11.69]然后在存折上写上新的存款总额。
[01:13.46]C:How do we use English to say this?
[01:15.04]C：那么我们用英语怎样说呢?
[01:16.62]A:The formulas for addition:7+9=16, 239+145=384. We say 'seven and nine is (or are) sixteen',
[01:25.13]A：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，
[01:33.65]but in the latter three-digit number, we should use 'plus' instead of 'and',
[01:36.50]但在第二个算式中三位数字的加法法则不用and，而用plus，
[01:39.34]we say 'two hundred and thirty-nine plus one (a) hundred and forty-five is (or equals) three hundred and eighty-four.'
[01:45.26]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。
[01:51.18]B:How about subtraction?
[01:52.43]B：那减法怎样说呢?
[01:53.68]A:Look at these two formulas:8-5=3, 543-216=327. In the first formula,
[01:59.99]A：看这两个算题：8-5=3 ，543-216=327。第一个算式，
[02:06.30]we say 'five from eight leaves (or is) three', or 'eight minus five is three'.
[02:11.00]我们说：five from eight leaves(或用is )three ，另一种说法是：eight miuns five is three。
[02:15.71]In the latter threedigit number we should use 'minus':
[02:17.81]在第二个三位数字算式我们应该用“minus”，
[02:19.91]five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven.
[02:23.28]我们就得这样说：five hundred and forty-three minus two hundred and sixteen equals three hundred and twenty-seven。
[02:26.65]C:When do we use multiplication and division?
[02:28.68]C：什么时候我们用乘法和除法?
[02:30.70]A:Multiplication and division are used to calculate interest rates.
[02:33.09]A：乘法，除法用在计算利率。
[02:35.48]Every savings deposit compounds the amount of interest.
[02:37.57]每一个存款帐本中都包含有利息。
[02:39.66]We should use 'times' or 'multiply' to express this. For the simple formula:4*6=24,
[02:43.67]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，
[02:47.68]we can say four sixes are twenty-four, but for the larger numbers, such as 18*243=4374
[02:54.08]我们说four sixes are twenty-four ，但在大数目中，如18*243=4372，
[03:00.48]we say eighteen times two hundred and fortythree makes (or is) four thousand three hundred and seventy-four,
[03:04.70]我们就得说：eighteen times two hundred and forty-three makes(或用is)four thousand three hundred and seven-four，
[03:08.92]but more formally:18 multiplied by 243 equals 4374.
[03:13.85]但一般较正式的用法是：18 multiplied by 243 equals 4374。
[03:18.79]B:Is division used in accounting?
[03:20.12]B：在会计工作中除法用不用?
[03:21.46]A:Well, in big firms, companies, enterprises, joint ventures and others,
[03:24.21]A：在大商行，大公司，大企业和联合企业等大的金融机构内，
[03:26.97]sometimes the amount of investments are large,
[03:28.57]有时投资的量相当大，
[03:30.18]and everyday current accounts are very complex, so all those processes have to be used.
[03:33.28]每天的往来帐目又相当复杂，所以这几种计算法都得用上。
[03:36.37]C:Can you give us some examples on division?
[03:38.07]C：能不能再给我们举个例子说说除法?
[03:39.77]A:A simple one is 9/3=3, we say three into nine goes three;
[03:43.82]A：如简单的算题9/3=3，我们说：three into nine goes three：
[03:47.87]296/8=37, we say two hundred and ninety-six divided by eight equals thirty-seven.
[03:52.74]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。
[03:57.61]B,C:Thanks a lot, Madam!
[03:58.69]B，C：多谢你，老师。
