Unit 74 Accounting
财务
* under the leadership of
在……的领导下
* asset
·n. 资产
* debt
幸运飞艇微信红包群·n。 欠款,债务,负债
* situation
·n. 形势，环境，状况
* income
·n. 收入，所得，收益
* expense
·n. 价钱，花费，费；［pl.］开支，业务费用
* profit
·n。 利润,益处
* performance
·n。 演出；履行；表现,工作性能
* sound
·a. 有效的，全面的，健康的
* financial accounting
会计核算
* collect money
集资
* verification of account
核对账目
* financial analysis
财务分析
* finance section
财务科
* accounting section
会计科
幸运飞艇微信红包群be in charge of
负责
estimate
·n。 估价,估计· v。 估计,估价,评价
depreciate
· v。 贬值,降价,轻视
amend
·vt. 修正，改进
reverse
· v. 推翻；颠倒；反向
freeze
· v。 （使）冻结,（使）结冰
deficit
·n. 赤字，亏空，亏损
delist
·vt. 从清单中划去（尤指从证券中除去）
inject
幸运飞艇微信红包群· v. 注射，注入，引入，插入
fall into
分成,变成,落入
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?
B: Through a company's asset, debt and equity, we can see its financial situation。 And through the company's incomes, expenses and profits, we know its management performance。
幸运飞艇微信红包群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。通过收入、开销和利润可以看出该公司的管理业绩。
A: What kind of financial management system is sound?
怎样才算是健全的财务管理体系？
B: First, the financial department should perform its duties. Under the leadership of the general manager, financial department is responsible for the company's financial management and financial accounting, including supervising accounting and related clerks, instructing and checking financial accounting, collecting money, verification of account, and financial analysis to provide message to leaders.
首先,财务部门要履行其职责。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。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。
A: What sections does the financial department set up?
财务部门分几个科？
B: That's what I want to say。 Second, the setting up of different sections relates to the soundness of the management system。 Usually there are four sections, including finance section, purchasing section, warehousing section and accounting section。
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，通常有四个科，财务科，供应科，仓储科和会计科。
A: I get it. Thank you.
我知道了，谢谢。
B: You're welcome.
不用谢。