會(huì)計(jì)英語對(duì)話

1、Openingg a Saavingss Accoount開立立儲(chǔ)蓄帳戶SSituattion 114情景 114Henrry Sammson iis askking aa clerrk at the FFirst Natioonal BBank aabout openiing a regullar saavingss accoount.亨亨利薩姆森森在第一國(guó)民民銀行向一個(gè)個(gè)職員詢問有有關(guān)開立普通通儲(chǔ)蓄帳戶事事宜。Cleerk:Maay I hhelp yyou ,ssir?職員員：我能為您您做些什么嗎嗎？先生？SSamsonn:Yes,pleasse .Id likke to open a

2、savvings accouunt .CCan yoou givve me some inforrmatioon?薩姆森森：謝謝，我我想開立一個(gè)個(gè)儲(chǔ)蓄帳戶。請(qǐng)請(qǐng)您和我談?wù)務(wù)勥@方面的事事，好嗎？CC:Yes,Id bbe happpy too helpp you .We ccall oour reegularr saviings aaccounnt plaan passsbookk saviings.職職員：好的，我我很樂意為您您服務(wù)。我們們把我們的銀銀行的普通儲(chǔ)儲(chǔ)蓄帳戶稱為為銀行存折儲(chǔ)儲(chǔ)蓄。Youu may open an acccountt in yyour nname oonly ,or

3、a jointt accoount wwith yyour wwife.您您可以只用您您自己的名字字開立帳戶，也也可以與您的的妻子開立共共同帳戶。TThere is noo miniimum bbalancce ,annd youu may make depossits oor witthdrawwals aat anyy timee .我們這這里沒存款最最小余額的限限制，而且可可隨時(shí)存款或或取款。S:Do I earn interrest oon thee accoount ?薩姆森：我我能從帳戶上上得到利息嗎嗎？C:Yees,we pay tthe hiighestt inteerest

4、rate permiitted for ccommerrcial bankss .職員：可以的。我我們這里支付付商業(yè)銀行所所允許的最高高利率。Wee creddit thhe earrned iintereest too yourr accoount aautomaaticallly evvery qquarteer.每個(gè)季季度，我們會(huì)會(huì)自動(dòng)地把利利息劃入您的的帳戶的貸方方。S:Iss it ddifficcult tto opeen an accouunt?I mean ,do II havee to bbe a rregulaar cusstomerr of tthe baank?薩姆姆森

5、：開立一一個(gè)帳戶難嗎嗎？我是說，我我必須是銀行行的老客戶嗎嗎？C:Noo ,sirr.not at alll.Alll thatts neecessaary iss to ffill oout thhis siignatuure caard annd makke youur iniitial depossit .職職員：不，先先生，完全不不必。您所需需要做的只是是填寫一下這這張簽名卡，并并進(jìn)行首次儲(chǔ)儲(chǔ)蓄，Eveen a ddollarr is eenoughh to oopen tthe acccountt .甚至一一美元就可開開立一個(gè)帳戶戶。S:Leets ssee .YYou waant

6、myy namee,addrress,ooccupaation ,datee of bbirth and SSociall Secuurity numbeer .薩姆姆森：讓我看看看這張卡片片。你要我填填上姓名、住住址、職業(yè)、出出生日期和社社會(huì)保險(xiǎn)號(hào)碼碼。Whatts thhis ittem heere,MMotherrs Maaiden Name?母親婚前前姓名這一項(xiàng)項(xiàng)是怎么回事事？C:Wee ask that for iidentiificattion ppurposses ,ssir .IIts aa codee wordd we uuse too posiitivelly ideent

7、ifyy you in caase yoou losse youur passsbookk or tthere is soome otther nneed ffor poositivve ideentifiicatioon .職員員：我們要求求這一姓名是是為人便于辨辨別身份，先先生。這是一一個(gè)暗語，萬萬一您丟失了了您的存折，我我們可以用它它來確切地辨辨別您的身份份，或者由于于某種需要，用用以準(zhǔn)確地辨辨認(rèn)身份。SS:I seee.Welll,lett me ffill tthis oout annd Illl opeen an accouunt.薩姆姆森：我明白白了，那我就就填寫這張卡卡片，然后

8、開開立一個(gè)帳戶戶。Time Deepositts(1)定定期存款（一一）Situuationn 15情景景 15Juudy Taaylor is assking a cleerk inn the New AAccounnts Deepartmment aat thee Firsst Nattionall Bankk abouut timme deppositss.裘德泰泰勒向第一國(guó)國(guó)民銀行新開開帳戶部門的的一個(gè)職員詢?cè)儐柖ㄆ诖婵羁钣嘘P(guān)事宜。Taylor:Can you tell me something about time deposits?泰勒：請(qǐng)您同我談?wù)動(dòng)嘘P(guān)定期存款的事情，好嗎？I u

9、nderstand the interest rate is much higher for time deposits than regular savings accounts.據(jù)我所知，定期存款的利率比普通儲(chǔ)蓄存款的利率要高得多。Clerk:Yes,Miss Taylor ,thats correct.We offer Time Certificates of Deposit which pay a higher rate of interest than regular deposits do .職員：是的，泰勒小姐，您說得對(duì)。我們這里提供存款的定期存單，它們的利率高于普通存款。T:H

10、ow long do I have to keep the money in the account?泰勒：存款在帳戶中儲(chǔ)存多久才可以取？C:We offer a choice of three,six-or twelve month maturities in most cases.職員：大多數(shù)情況下，我們提供為期3個(gè)月，6個(gè)月和12個(gè)月的存款期限，您可以從中選擇。Of course ,we have two-,three-,five-and ten-year plans ,too.當(dāng)然，我們也有為期2年、3年、5年和10年的存款期限。T;Does the rate go up depend

11、ing on how long you keep the certificate?泰勒：利息是多少是不是取決于存款時(shí)間？C:Yes,thats right .But you must determine what maturity you want in the beginning .職員：是這樣的。但是您必須事先確定您的存款期限。Naturally ,certificates with the longer maturities bear a higher rate of return .當(dāng)然，存款期越長(zhǎng)，利率就越高。T:What maturities are the most popula

12、r?I assume that not many customers invest for the very long terms .泰勒：哪一種期限是最受歡迎的呢？我估計(jì)不會(huì)有很多顧客選擇很長(zhǎng)的存款期限。C:No ,most of our customers use the six-or twelve-month plans.Of course ,you may renew the certificate on maturity if you wish.職員：您說得對(duì)，我們的大多數(shù)顧客選用6個(gè)月或12個(gè)月存款期限。當(dāng)然，如果您愿意的話，當(dāng)存款到期時(shí)，您可以把存單轉(zhuǎn)期續(xù)存。T;How come

13、 the rate is so much higher than the regular savings rate?泰勒：定期存款的利怎能怎么會(huì)比一般存款利息高出那么多呢？C:We can offer a more attractive rate of return when we know that the client will maintain the balance for a set period of time .職員：當(dāng)欠確知顧客將一筆錢儲(chǔ)存一定時(shí)期，我們就能夠提供更具有吸引力的利率。Time Deepositts (2)定期存款（二二）Situuationn 16情景景 16J

14、uudy Taaylor contiinues talkiing wiith thhe Neww Accoounts clerkk abouut Timme Cerrtificcates of Deepositt.裘德泰泰勒與負(fù)責(zé)新新開帳戶的職職員繼續(xù)談?wù)撜撚嘘P(guān)定期存存單的事。TTaylorr:Whatt if II needd the moneyy for an emmergenncy beefore the ccertifficatee matuures?CCan I get iit outt ,theen ?泰勒勒：假如在存存款到期之前前，我為應(yīng)付付緊急情況，需需要用那筆錢錢該怎么辦？那

15、時(shí)能不能能把款取出來來？Clerrk:Yess,of ccoursee ,youu may withddraw your fundss by ccashinng in your certiificatte beffore tthe maaturitty datte if this becommes neecessaary .職職員：當(dāng)然可可以。如果需需要的話，您您可以在存單單的到期之前前取你您存單單中的現(xiàn)金。But ,in this case ,you would not receive the stated interest return.但是，在這種情況下，您不能獲得原定利息，The hi

16、gh rates of return that are offered are valid only if the certificate is maintained for the full length of the contracted period.只有當(dāng)存單到期，所提供的高利率才能生效。T:You mean I would lose all my interest?泰勒：您的意思是說，我會(huì)失去所有的利息？C:No,not all.We would redeem your certificate at your request ,subject to our current rate

17、schedule for prematurity cancellation .職員：不，不是全部的，我行會(huì)考慮到您的要求將您的存單兌現(xiàn)。由于您提前取款，我們要根據(jù)當(dāng)時(shí)牌價(jià)標(biāo)準(zhǔn)付給您利息。T;How much is that rate?泰勒：那么利率應(yīng)是多少呢？C:I cant give you an exact figure ,Miss Taylor ,as it fluctuates depending on the regular savings rate.職員：我不可能給您一個(gè)確切數(shù)子，泰勒小姐，因?yàn)樗请S著普通存款利率而浮動(dòng)的。As you know ,our regular savi

18、ngs rate changes periodically in accordance with the interest earnings rate allowed for commercial banks .您知道，我們的一般存款利率是按照商業(yè)銀行所允許的利率定期性的變化。That rate is posted on the bulletin board in the lobby as required by bank rules .接照銀行的規(guī)定，所說的這個(gè)比率表就貼在大廳里布告板上。T:So,you mean that I would be subject to a penalty i

19、f I had to cash in the certificates before the date they mature .泰勒：那么您是說，如果我在定期存單到期日之前不得不兌現(xiàn)的話，我就要為此而受到罰款。C:Yes,thats right .Thats why we encourage our clients to select the terms and balances carefully before they commit themselves to Time Certificates of Deposit.職員：是這樣的。這就是為什么我們希望顧客在承諾定期存款之前，應(yīng)認(rèn)真地選

20、擇存款期限和存款額。Openingg a Cuurrentt Accoount開立立往來帳戶SSituattion 117情景 117Johnn Spennce iss askiing a clerkk at tthe Fiirst NNationnal Baank abbout ccurrennt acccountss.約翰斯斯彭斯正在向向第一國(guó)民銀銀行的一位職職員詢問有關(guān)關(guān)往來帳戶的的事宜。Sppence:Wouldd you pleasse telll me sometthing aboutt currrent aaccounnts?Ive heeard tthe teerm,buut

21、Imm not sure I undderstaand whhat itt meanns.斯彭斯斯：您能給我我講講有關(guān)往往來帳戶的事事嗎？我聽說說過這個(gè)術(shù)語語，但是我不不完全明白它它的含義。CClerk:The tterm ccurrennt acccount meanss a deemand accouunt .AActuallly ,aa checcking accouunt.職員員：往來帳戶戶這個(gè)術(shù)語就就是活期帳戶戶的意思。實(shí)實(shí)際上，就是是支票帳戶。Normally ,we use the term current or demand account when we talk about

22、 a checking account maintained by a business firm.通常當(dāng)我們談?wù)摰接善髽I(yè)持有的支票帳房時(shí)，我們就使用往來帳戶或者活期帳戶這樣的術(shù)語。S：Oh ,so you mean that I cant open a current account as an individual?斯彭斯：哦，您是說，作為個(gè)人，我不能開立往來帳戶嗎？C:No,I dont mean that.Anybody ,either a firm or an individual ,may open a current account,職員：不，我不是那個(gè)意思。任何人，無論是企業(yè)還

23、是個(gè)人都可以開立往來帳戶。but we normally call individual accounts personal checking accounts .Thats just a different name for them.但是，我們一般稱個(gè)人帳戶為個(gè)人支票帳戶，這僅僅是帳戶名稱不同而已。S:Why do you call them demand accounts ,then ?斯彭斯：那么您為什么稱他們?yōu)榛钇趲裟?？C:That means that the balances in the accounts are subject to withdrawal on demand

24、.職員：這就是說，帳戶上的余額便于提取或者便于需要。In other words,a written demand ,or a check ,is all thats necessary to make a withdrawal from the account .換句話說，要想從帳戶中提取，只需填寫一張用款需求單或一張支票就可以了。S:Arent all accounts like that ?斯彭斯：并不是所有的帳戶都是這樣做的吧？C:No,sir .Time or savings accounts actually require a notice to the bank ,職員：是的，

25、先生。定期存款帳戶或儲(chǔ)蓄帳戶實(shí)際上都需要給銀行一個(gè)通知，usually seven days before the depositor has a right to make a withdrawal .In normal practice ,通常是七天前通知銀行，存款人才有權(quán)力提取存款。of course ,we usually waive notice and allow immediate withdrawals .In demand or current accounts ,當(dāng)然，一般情況下，我們通常不必提前通知，并且允許立即提款。however,we cannot ask for s

26、uch notice .然而，對(duì)于活期帳戶或者往來帳戶我們根本無權(quán)要求取款提前通知。Accountt Rulees andd Reguulatioons帳戶規(guī)規(guī)章與條例SSituattion 118情景 118Leahh Jacoobs haas jusst opeened aa saviings aaccounnt at the FFirst Natioonal BBank.SShe iss askiing a clerkk abouut thee meanning oof thee rulees andd reguulatioons prrintedd on hher paassboook

27、.利厄雅各布斯剛剛剛在第一國(guó)國(guó)民銀行開立立了一個(gè)儲(chǔ)蓄蓄帳戶，她正正在向一個(gè)職職員詢問有關(guān)關(guān)印在存折上上的各項(xiàng)規(guī)章章與條例的含含義。Do you mmean tthat II havee to ggive yyou nootice beforre I ccan maake a withddrawall?您是說，在在我取款之前前，得事先給給您一個(gè)通知知嗎？Cleerk:Yees,Mrss.Jacoobs,itt techhnicallly meeans tthat .All bbanks may ttechniicallyy requuire pprenottificaation beforre

28、theey musst honnour wwithdrrawal requeests oon savvings or otther iintereest beearingg accoounts.職員：是的的，雅各布斯斯夫人。從法法律角度上看看，它是這個(gè)個(gè)意思。所有有銀行都可能能需要一個(gè)事事先通知，取取款人才有權(quán)權(quán)從儲(chǔ)蓄帳戶戶和其他附息息的帳戶中取取出所需求的的款項(xiàng)。J:How mmuch nnoticee mustt I giive ?雅雅各布斯：我我需要提前多多少時(shí)間通知知銀行？C:Our bbank ,like many otherrs,mayy requuire sseven dayss

29、 notiice .BBut inn actuual prracticce we honouur youur reqquest withoout reequiriing nootificcationn .職員：象許多其他他銀行一樣，我我們銀行可能能要求7天前前通知。但實(shí)實(shí)際工作中，在在沒有提前通通知的情況下下，我們也會(huì)會(huì)滿足您的取取款要求。OOf couurse ,the bbank hhas thhe opttion oof enfforcinng thee rulee shouuld itt be nnecesssary .當(dāng)然啦，如如果必要的話話，銀行是有有權(quán)利按照這這一條規(guī)定來來做的。

30、J:Thats amaazing .I neever kknew tthat bbeforee .雅各布布斯：這倒令令我吃驚，以以前我從來不不知道這些。C:Youll find that all banks are required to have the same rule .職員：您會(huì)發(fā)現(xiàn)，所有的銀行都有這些同樣的規(guī)章。J:I guess Ive never read the fine print on my passbook before.雅各布斯：我可能還從來沒讀過我存折上的這些很小的印刷字體。This next item says that there is a service ch

31、arge for more than two transactions a month .下面一條講到，如果在一個(gè)月內(nèi)有兩次以上存取款，就要收取手續(xù)費(fèi)。C;Yes,Mrs.Jacobs.Again,thats technically permitted by the regulations.職員：是的，雅各布斯夫人。同樣，這也是屬于法定條例。The main reason is to discourage the use of savings accounts for frequent transactions .這是因?yàn)殂y行不鼓勵(lì)使用儲(chǔ)蓄帳戶進(jìn)行過于頻繁的存取款活動(dòng)。Current ,or

32、checking,accounts are designed for regular and frequent transactions.往來帳戶或支票帳戶就是為了經(jīng)常和頻繁的存款和取款而設(shè)的。J:But Ive never been charged.雅各布斯：但是，我卻從來沒有為此付過費(fèi)用。C:Well,most banks rarely invoke that regulation .職員：哦，大多數(shù)銀行很少實(shí)行那條規(guī)定。Openingg a Peersonaal Cheeckingg Accoount開立立個(gè)人支票帳帳戶Situuationn 19情景景 19Joohn Smmith i

33、is opeening a perrsonall checcking accouunt att the Natioonal CCity BBank .約翰史密密斯正在國(guó)家家城市銀行開開立個(gè)人支票票帳戶。Cllerk:MMay I help you ,sir?職職員：我能為為您做什么，先先生？Smiith :YYes,pllease .Id like to oppen a persoonal ccheckiing acccountt .史密斯斯：謝謝！我我想開立一個(gè)個(gè)個(gè)人支票帳帳戶。C;YYes,siir .Doo you want a reggular or a speciial chheck

34、inng acccount ?職員：好好的，先生。您您想開立普通通的還是特殊殊的支票帳戶戶？S:Im nott suree whatt the diffeerencee is .史密斯：我我不太清楚它它們有什么區(qū)區(qū)別。C:SSpeciaal acccountss are more econoomicall if yyou thhink yyoulll writte fewwer thhan 155 checcks eaach moonth .職員：如果果您認(rèn)為您每每月開支票少少于15張，那那么特殊帳戶戶更為經(jīng)濟(jì)。S:I probably wont write many ,just a few

35、checks each month for shopping and paying some bills.史密斯：我可能不會(huì)開那么多張支票，一個(gè)月只需幾張支票買東西和支付一些帳單就可以了。C:I think the special account will be best ,then .職員：我想那您最好是使用特殊支票，Theres no minimum balance required and the service charge is only 20 cents for each check you write .它沒有最小存款余額的限制，而且您開出的每張支票只收取20美分手續(xù)費(fèi)。S:Ye

36、s,I think thats what I need.Can I open the account with this check ?Its my payroll check from my company .史密斯：好的，我看這正是我所需要的。我可以開這種支票賬戶嗎？這是我所在公司的工資支票。C:Yes,of course .Well take your payroll check for $237.00 as your initial deposit .職員：當(dāng)然可以，我們將把您的工資237美元作為您的第一筆存款。Will you please fill out this signatu

37、re card with your name,address,and occupation ?請(qǐng)您在這張簽名卡片上填寫您的姓名、住址和職業(yè)。Ill get a receipt and a checkbook for you while youre completing these forms.您填寫這張卡片時(shí)，我來為您準(zhǔn)備收據(jù)和支票。S:Can I get my name printed on the checks?史密斯：可以把我的姓名印在支票上嗎？C;Yes,of course .We offer free personalized checks to all our customers

38、.職員：當(dāng)然可以，我們對(duì)這里所有顧客免費(fèi)提供個(gè)人支票。If you would like your address printed on your checks,too,we can do that for a nominal charge .如果您愿意把您的住址也印在支票上，我們可以照辦，為此需收取少許費(fèi)用。S:I think Ill just take the free ones.I can always write my address on the checks myself .史密斯：看來我還選擇免費(fèi)支票，自己把住址寫在支票上吧。Computiing Daaily IInterees

39、t計(jì)算日日息Situuationn 20情景景 20Doonald Craigg is aaskingg the New AAccounnts cllerk aat thee Firsst Nattionall Bankk abouut theeir daaily iintereest addvertiisemennts.唐納納德克雷格格在第一國(guó)民民銀行向一個(gè)個(gè)負(fù)責(zé)新開帳帳戶的職員詢?cè)儐栍嘘P(guān)銀行行的日息廣告告的事。Crraig:WWhat ddo youu meann whenn you say ddaily interrest iin youur advvertissementts?克雷格格

40、：你們的廣廣告中所說的的日息是什么么意思？Cllerk:WWe meaan thaat we compuute innteresst on your accouunt baalancee everry dayy and crediit it to yoour acccountt on aa quarrterlyy basiis.職員：我們的意思思是說，我們們每日計(jì)算您您的帳戶余額額應(yīng)得利息，并并且每個(gè)季度度把應(yīng)得利息息計(jì)入您的帳帳戶的貸方。Cr:How can you compute the earnings daily ?Isnt that too much trouble ?克雷格：你們?cè)?/p>

41、么能夠每日都計(jì)算應(yīng)得利息呢？那不是太麻煩了嗎？C:Well,actually Mr.Craig ,its relatively easy to do since we keep all our account records by computer職員：哦，克雷格先生，實(shí)際上做到這一點(diǎn)是比較容易的。因?yàn)槲覀兪褂糜?jì)算機(jī)儲(chǔ)存我們所有的帳戶記錄，This enables us to give even better service to our customers .這樣我們就能更好地為我們的顧客服務(wù)。Cr:You really mean ,then ,that youre paying me in

42、terest on the interest that I earn if I keep my money in the bank .克雷格：那么您實(shí)際上是說，如果我把錢存入銀行，你們就會(huì)以復(fù)制的形式支付我所贏得的利息了。C:Yes,thats right.We credit your earned interest automatically to your account and that figures as part of the balance for the next interest-earning period.職員：是這樣的。我們會(huì)自動(dòng)地把您贏得的利息計(jì)入您的帳戶的貨方，而且

43、這些利息成了您的帳戶中存款余額的一部分。Its really an accumulative account which continues to grow and earn returns for you .再接著計(jì)算利息時(shí)，這一部分余額也將贏得利息。這的確是個(gè)累計(jì)帳戶，不斷地增加數(shù)額為您生息。Cr:What if I withdraw the earned interest each time? Then I lose the advantages of an accumulative account ,dont I ?克雷格：如果我每次都把贏得的利息取出來，又會(huì)怎么樣呢？那我就失去了累計(jì)

44、帳戶的優(yōu)勢(shì)，對(duì)嗎？C:Yes,you would .The accumulative effect only works if you maintain the balance and earned interest in the account.職員：是的，您會(huì)失去的。您只有保留帳戶中的金額和贏得的利息，累計(jì)帳戶的效果才能體現(xiàn)出來。Cr:Thats a good way to make money .Ill try not to make any more withdrawals .克雷格：這到是個(gè)掙錢的好辦法，我爭(zhēng)取盡量少提取存款。C:Yes,thats a good plan .職員：這

45、是個(gè)好計(jì)劃。Cr:Youre right .Maybe Ill become rich that way!克雷格：您說得對(duì)，照這樣做法或許我會(huì)變得富裕起來。Speciall Saviings PPlans特特種儲(chǔ)蓄章程程Situaation 21情景 21Sallly Beerklinn wantts infformattion aabout the SSavinggs Bonnd plaan at the FFirst Natioonal BBank.薩薩利伯克蘭蘭在第一國(guó)民民銀行想得知知一些有關(guān)儲(chǔ)儲(chǔ)蓄債券章程程的信息，SShe iss talkking tto thee manaager

46、oof thee Saviings DDeparttment .她正在和和儲(chǔ)蓄部門經(jīng)經(jīng)理談話。BBerkliin:Whaat do you mmean aabout the SSavinggs Bonnd plaan?Is it poossiblle forr me tto usee thatt typee of aaccounnt ,tooo?伯克蘭蘭：您所說的的儲(chǔ)蓄債券章章程是什么意意思？我是否否也能使用這這種帳戶呢？Managger:Yees,of coursse .Wee offeer it to alll ourr custtomerss.Our Savinngs Boond prr

47、ogramm offeers ouur higghest rate of innteresst forr longg-termm saveers.經(jīng)理理：當(dāng)然可以以，我們向所所有顧客提供供這種帳戶。我我們的儲(chǔ)蓄債債券章程對(duì)長(zhǎng)長(zhǎng)期存款儲(chǔ)戶戶提供最高利利率。Acttuallyy ,theey aree certtificaates oof depposit for mmaturiities of siix to ten yyears ,實(shí)際上它它們是定期為為6到10年年的存單，aand arre avaailablle in any aamountt fromm $5,0000 too $1000

48、,000.存款額從55，000美美元到1000，000美美元的任何定定期存單。BB:Oh,tthey aare onnly foor peoople wwith llots oof monney .伯伯克蘭：哦，這這個(gè)章程只是是為那些很有有錢的人設(shè)立立的。M:WWell ,actuaally yyoud be suurprissed att the numbeer of middlle-inccome ppeoplee who use tthis pprograam ,esspeciaally rretireed peoople.經(jīng)經(jīng)理：實(shí)際上上，相當(dāng)多的的中等收入的的人特別是退退休的人都用用

49、這種章程，您您會(huì)對(duì)其使用用人數(shù)之多感感到驚奇。YYou seee ,wee pay accummulateed intterestt by bbank ccheck everyy quarrter.您您看，我們每每個(gè)委度都以以銀行支票的的形式向顧客客支付累計(jì)利利息，So they are aalmostt likee an iinvesttment plan .因此，這這些存款幾乎乎就是一筆投投資規(guī)劃。BB:Thatt sounnds veery niice.Buut whaat if I havve to cash in thhe Savvings Bond beforre matturit

50、yy?伯克蘭：聽起來真不不錯(cuò)，但是如如果我不得不不提前兌現(xiàn)儲(chǔ)儲(chǔ)蓄債券怎么么辦？M;WWell,uunforttunateely ,yyou woould iincur a pennalty ,as wwith aany prrematuure caancelllationn of aa timee depoosit .經(jīng)理：很遺遺憾，就象提提前支取定期期存款一樣，您您得接受一定定罰款。Buut we encouurage custoomers not tto buyy Saviings BBonds unlesss theey aree reassonablly surre theey can

51、n holdd themm untiil mattuity .但是，我我們希望顧客客們十分確信信有把握直到到期滿才支取取存款，再來來購(gòu)買儲(chǔ)蓄債債券。B;TThey ssound like an exxcelleent innvestmment iidea,eespeciially the aadvanttage oof recceivinng earrned iintereest evvery tthree monthhs .伯克克蘭：聽起來來這是個(gè)極好好的投資辦法法，特別是每每3個(gè)月就能能得到利息的的好處。Ill coonsideer plaacing some of myy saviing

52、s iin Savvings Bondss as ssoon aas I ssave eenoughh.等我把錢錢攢夠了，我我馬一考慮把把我的一部分分積蓄換成儲(chǔ)儲(chǔ)蓄債券。Changinng Dolllars to Yeen美元兌換換日元Sittuatioon 22情情景 22CCyrus Mortoon is visitting TTokyo on hiis vaccationn.He sstops into the HHigashhi Bannk to changge somme dolllars into yen .休假期間，賽賽勒斯莫頓頓在東京參觀觀游覽，他步步入東銀行，把把一些美元兌兌

53、換成日元。Clerk:Good afternoon ,sir.May I help you ?職員：午安，先生，我能為您做些什么？Morton:Yes,please .I want to get some yen notes for my stay in Japan .Can I buy them with American dollars?莫頓：是的，謝謝。在我逗留日本期間，希望換些日幣，我可以用美元購(gòu)買日幣嗎？C;Yes,sir .We are an authorized foreign exchange bank and can change them for you .職員：可以的，先

54、生。我們是經(jīng)批準(zhǔn)的外匯銀行，能夠?yàn)槟鷥稉Q貨幣。M;Well,I have got $467.89 that I want to change .Whats the exchange rate today ?莫頓：那我，我想把476美元89美分兌換成日元，今天的兌換率是多少呢？C:Todays rate for cash purchases is listed on this chart here.I can exchange the bills for you ,but we cannot take the coins.職員：今天的現(xiàn)款購(gòu)買兌換率列在這里的這張圖表上，我可給您兌換紙幣，但是我們

55、不收硬幣。M:Oh,really ?Why not ?莫頓：哦，真的嗎？為什么呢？C:We dont deal in coins ,sir .Usually ,we have very little request for coin exchange and it makes it difficult for us to maintain a supply of coins adequate to what may be needed .職員：我們不買硬幣，先生。平時(shí)我們這里很少需要兌換硬幣，這樣，就使我們很難確保存一批足夠的硬幣應(yīng)付可能的需要量。M;Oh,yes,I remember tha

56、t was true in America ,too.I couldnt get any yen coins before I left .莫頓：哦，是的，我記得在美國(guó)也是如此?？磥?，在我離開之前，可能是一點(diǎn)日本硬幣也弄不到了。C:Our head office may keep a supply of coins ,but branches rarely do .So we just exchange the bills and make up any difference in Japanese coins.職員：我們總行可能提供硬幣，但是分行很少有這樣做的。因此，我們只能兌換紙幣并用日本

57、硬幣補(bǔ)齊差額。Do you have your passport with you ?您帶著護(hù)照嗎？M:Yes,here it is .莫頓：帶著，在這里。C:Well,please sign your name and local address on this exchange request .職員：請(qǐng)把您的姓名、本地住址寫在這張兌換申請(qǐng)單上，Also put down your passport number .Ill get your yen for you while youre filling this out .還要寫上您的護(hù)照號(hào)碼。在您填寫時(shí)，我給您準(zhǔn)備日元。Changinn

58、g Yenn to DDollarrs日元兌換換美元Sittuatioon 23情情景 23GGoro WWatanaable iis leaaving for tthe Unnited Statees andd wantts to buy ssome AAmericcan doollarss befoore hee goess .渡邊五五郎準(zhǔn)備前往往美國(guó)，想在在臨走前買些些美元。Waatanabble:I am leeavingg for the SStatess tomoorrow and wwill nneed ssome ddollarr currrency with me whhen

59、 I arrivve .渡邊邊：我準(zhǔn)備明明天啟程去美美國(guó)，在到達(dá)達(dá)那里時(shí)，我我需要隨身帶帶些美鈔，CCan I get iit herre ?我能能在這里買到到美元嗎？CClerk:Yes,ssir.Hoow mucch didd you want to buuy ?職員員：可以，先先生，你想買買多少？W;Well,I thiink abbout $100 wworth .I geet traavelleers ccheckss the otherr day ,but I donnt waant too arriive inn Amerrican withoout anny cassh .渡邊

60、邊：哦，我想想要100美美元左右。前前幾天我已經(jīng)經(jīng)辦理了旅游游支票，但是是，我不想在在到達(dá)美國(guó)時(shí)時(shí)手頭無現(xiàn)金金。Itss a reeal prroblemm cashhing aa travvellerrs chheck wwhen tthe aiirportt is ccrowdeed .機(jī)場(chǎng)場(chǎng)上非常擁擠擠的時(shí)候，兌兌現(xiàn)旅游支票票是件很麻煩煩的事。C:Yes ,thats truue .Pllease fill out tthis rrequesst forr foreeign ccurrenncy .OOn thee purppose lline ,just indiccate ttrav