顯示餘額確實
Jenny is a newly-appointed accountant. She has been having trouble with keeping complete accounting records, so she decides to seek advice from her supervisor, Alexander.
珍妮是剛上任的會計。她對於管理完整的會計紀錄有些生疏。所以她決定請教她的主管亞歷山大。
appoint(v.)任命accountant(n.)會計師complete(adj.)完整的accounting(n.)會計seek(v.)尋求supervisor(n.)主管
Alexander: Hey Jenny, I was trying to audit your report last night, but I couldn’t find the backing document for the payment to ABC Motor Ltd.
亞歷山大：珍妮，我昨晚在審查你準備的報表，可是我找不到ABC電機股份有限公司的付款證明。
audit(v.)審查Ltd=limited liability company
Jenny: Sorry, I will follow up on that document for you right away. But I have to say that I am finding it difficult to keep all the records. I mean, why is record keeping so important to accounting anyway?
珍妮：很抱歉，我會馬上追蹤那份文件。可是我想說，我發現我對於紀錄的管理有點應付不來。到底紀錄保存為什麼對會計如此重要？
follow up追蹤、跟進accounting(n.)會計
Alexander: Basically accounting is about gathering and preparing financial information, then translating it into a report to be read by the interested parties.
亞歷山大：基本上會計是要收集和準備會計財務資料，然後將它以報表的方式呈現給相關人士。
basically(adv.)基本上accounting(n.)會計gather(v.)收集、聚集financial(adj.)財務的translate(v.)轉化、翻譯interested party相關單位、人士
Jenny: Right, so the foremost thing is recording transactions?
珍妮：是的，所以最首要的就是交易紀錄？
foremost(adj.)最主要的transaction(n.)交易
Alexander: Well, not just recording them. Every transaction must have a document or some paperwork to back it up, and at the same time the paperwork must be verifiable and reliable.
亞歷山大：不只是記錄下來，每件交易也必須要有一份文件或文書來證明，同時它必須是可靠的並且能被查核。
transaction(n.)交易back up支持、證明verifiable(adj.)可證明的reliable(adj.)可靠的
Jenny: I suppose this is a very important concept in accounting?
珍妮：我想這是一個非常重要的會計概念？
suppose(v.)認為、猜想concept(n.)觀念accounting(n.)會計
Alexander: Indeed. And it is not just for every transaction, it also applies to every entry on the balance sheet. For example, when you are checking your current assets in the bank, you need to have a bank statement copy set aside to show that the closing balance is valid at the end of that period.
亞歷山大：沒錯，而且不只是每件交易，資產負債表裡的每個項目也是。例如，當你在檢查銀行裡的現有資產時，你必須有一份銀行對帳單在旁，用以顯示期末餘額是確實的。
transaction(n.)交易apply(v.)應用balance sheet資產負債表asset(n.)資產bank statement銀行對帳單closing balance期末餘額valid(adj.)正確的、有效的
Jenny: So if I want to keep good accounting records, I must keep all paperwork for each transaction?
珍妮：所以如果我想要維持好的會計紀錄，我必須保留所有的交易證明？
accounting(n.)會計transaction(n.)交易
Alexander: Exactly. Make sure you have all the transaction documents organized too. Like the receipts must be kept chronologically.
亞歷山大：是的。還有確定你整理好所有的交易文件，例如收據必須按照時間順序擺。
transaction(n.)交易chronologically(adv.)照時間序
Jenny: Okay, Alexander. I will do my best to get it right!
珍妮： 好的，亞歷山大，我會盡力把這些事做好！