常见词汇 　　under the leadership of 在……的领导下 　　asset n.资产 　　debt 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 　　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

  　　常用句子 　　He is in charge of financial matters. 　　他负贵财务。 　　Many experts' estimate of the financial situation is not so optimistic. 　　很多专家对金融形势的估计不那么乐观。 　　Because of the financial crisis, shares in this company has depreciated. 　　因为这次经济危机，这家公司的股票跌价了。 　　The company amended the quantity of trade with its cooperative partner. 　　公司修改了与合作伙伴的贸易数量。 　　Because of fund shortage，the company had to reverse trade with its partner. 　　因为资金短缺，公司不得不取消与合作伙伴的贸易。 　　Many banks freeze investment loans during a depression. 　　很多银行在经济萧条时期冻结投资贷款。 　　The company had a deficit of 6,000 dollars. 　　公司亏空了6000美元。 　　The company is delisted. 　　这家公司被摘牌了。 　　The company injects heavy capital into researching new products. 　　公司在研究新产品上注入了大量资金。 　　情景会话 　　A: How can we know a company's financial situation and managementperformance? 　　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. 　　A: What kind of financial management system is sound? 　　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 ofaccount, and financial analysis to provide message to leaders. 　　A: What sections does the financial department set up? 　　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. 　　A: I get it. Thank you. 　　B: You're welcome. 　　A:怎样才能看出一个公司的财务状况和管理业绩? 　　B: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:怎样才算是健全的财务管理体系? 　　B:首先，财务*要履行其职责。在公司总经理领导下，财务*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:财务*分几个科? 　　B:那正是我接下来要说的。设置下属*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:我知道了，谢谢. 　　B:不用谢。