财会英语：OnthewaytothebankZhang:Areyougoingtodepositthecashinthebank?Liu:Yes,ourinternalcontrolovercashrequiresthatallcashreceiptsbedepositeddailyinthebank.张：你又要去送存现金了吗？刘：是的，我们的现金内部控制制度要求我们每天都将现金收入存入银行。财会英语：ProblemissolvedZhang:Hello,MsLiu.ThisisLi.Ifoundthatwehadleftoutapayoutduringcheckingthevoucher.Liu:Ithoughtasmuch!Thenitisunderstandablethatthebankstatementisright.Ok,problemissolved.Pleaseaddtheaccount!李：刘小姐您好，我是小李啊。我查了原始凭证，发现是我们漏记了一笔支出。张：果然不出我所料！难怪银行这里没问题。那好吧，请你把这笔账补上吧。财会英语：What'shappenedZhang:Lookhere,MsLiu,Icannotfinda30000－YuanpayoutintheJournal,whichisnotedinthebankstatement.Liu:Itisimpossible!Letmehavealook!It'strue.Iwillcometothebanktomorrow,andyoucheckthevoucher,ok!张：刘小姐，您看，银行寄来的对账单中有一笔30000元人民币的支出和我们日记账对不上啊！刘：怎么可能？让我看一看，还真是啊，明天我到银行去核对一下，你查查原始凭证好吗？财会英语：ThebankagreedLiu:Sir,afterhardnegotiation,thebankagreedtoloanusa500000－Yuanshort－termcreditatlast.Cheng:Thatisgreat!Iamjustworryingabouttheworkingcapital.Thankyouforyourhardworkingthesedays!刘：经理，经过艰苦的谈判，我们终于同银行谈妥了一笔50万元的短期贷款。陈：太好了!我还正为周转资金发愁哪。谢谢你这些天来的努力工作！财会英语：What'swrong?Liu:Hello,IamtheaccountantofcompanyA,andmysurnameisLiu.Pleasecheckthebankstatementforme,becausesomethingiswrong.Thankyou!Zhang:Noproblem!Pleasetakethebankstatementtome.Mmm……MsLiu,thisbankstatementisthesamewiththecomputer.刘：您好，我姓刘，是A公司的会计，麻烦您帮我核实一下这份银行对账单好吗？因为我们有些数目对不上，谢谢！张：好的，请把银行对账单给我。嗯……刘小姐，我用电脑核对了一遍，这份银行对账单没有错。财会英语：depositZhang:Hello,Ms.Liu,nicetomeetyouagain.Liu:Metoo,Iwanttodepositthe100000Yuantoourcompany'saccount,andwithdraw1000Yuanfromourcompany'accounttoreplenishourpettycashfound.张：你好啊，刘小姐，很高兴再次见到你。刘：我也很高兴，我想把这十万元存入我公司的账户并取出一千元来补充我们的零用现金基金。财会英语：accountingrecordsZhang:Haveyourecordedtherevenueof￥100000earnedonJuly1?Liu:Certainly,IhaverecordedthisrevenueandanaccountsreceivableintheaccountingrecordsonJuly1.Look,theentryisDr:AccountsreceivableRMB100000,Cr:SalesRMB100000.张：7月1日10万元的收入记录了没有？刘：当然。我已经在7月1日确认了收入，并增加了相应的应收账款余额。看，会计分录为借：应收账款人民币100000,贷：销售收入人民币100000。财会英语：PurchaseZhang:Hello,Iwanttobuytentype