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Act as an interpreter. Donald Kennet: You wanted to see me, Mr
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Бакхерст: А, Дональд
Donald Kennet: You wanted to see me, Mr. Buckhurst?
Бакхерст: Да, Дональд. У нас тут один вопрос. Он возник у аудиторов. Может быть, вы сможете помочь.
Kennet: Oh, yes. I certainly will if I can, sir.
Бакхерст: Вы обычно ходите по пятницам в банк обналичивать чеки персонала, да?
Kennet: Yes, Mr. Buckhurst.
Бакхерст: Не могли бы вы вспомнить, были ли случаи за последние несколько месяцев, когда бы вы туда не ходили?
Kennet: Er... I was away for my holidays in the summer. I think that was the only time I didn't go.
Бакхерст: Да, это было в августе, так? А эта цифра, в которой он сомневается, относится к октябрю … и еще один случай в … июне.
Kennet: What occasion do you mean? What are you referring to?
Бакхерст: Аудитор обнаружил, что в этих двух случаях со счета было снято больше денег, чем положено на счет. Не могли бы вы объяснить, по какой причине?
Kennet: Er... I'm sure I don't know why the amounts should be different. They should be exactly the same. Can I look at the bank statements?
Бакхерст: Конечно. Вот они.
Kennet: Thank you.
Бакхерст: А вот два приходных ордера о внесении платежей на эти даты. Оба заполнены вашей рукой, полагаю.
Kennet: Yes... but I don't understand …
Бакхерст: Снятая сумма, согласно выписке с банковского счета, должна быть наличностью для выплаты персоналу, так как оба раза это были единственные суммы, снятые со счета. Вы не думаете, что вы каким-то образом могли потерять один из чеков, которые вы обналичивали?
Kennet: Look, I'm sorry, Mr. Buckhurst. I can explain it. I really was going to pay it back later. You see I... my mother was ill and...
Бакхерст: Почему вы не пришли ко мне и не попросили о помощи, если оказа-лись в беде? Или вы могли обратиться к начальнику отдела кадров. Мы могли бы устроить для вас выплату зарплаты авансом. Но это … это воровство.
Kennet: I didn't mean to steal it. I was going to pay it back. I intended to pay it back. I didn't mean to be dishonest, really I didn't …
Exercise 3
Listen to the following extract from the conversation between Buckhurst and Brent, which shows how the situation progressed. Try to complete the gaps, using no more than three words in each case.
| Buckhurst: | I've found out … … … the difference in those two amounts. |
| Brent: | Oh? |
| Buckhurst: | I'm afraid it was … …. It can only have been Donald Kennet, … … who always goes … … …. I'm very upset … …. |
| Brent: | I wonder what he'll have to say … …. |
| Buckhurst: | Yes. I'm just going … … now. He's waiting... … …. |
| (Later.) | |
| Buckhurst: | Well, Mr. Brent, when … … … you'll be finished? |
| Brent: | Oh, I think I … … … by the end of the month. But now I've seen the extent … … …, I'll bring in two … … … to help me. |
| Buckhurst: | No more problems … …? |
| Brent: | No, I don't think so. It all seems to be … …. |
| Buckhurst: | Thanks. By the way, that clerk … …. |
| Brent: | Oh dear! Poor fellow. You'll have … … …, I suppose. |
| Buckhurst: | Yes, we … … …. It's a pity. He … … and he's been satisfactory … … …, apart from this. |
| Brent: | Well, I'm sorry to have been … … of such … … …. |
| Buckhurst: | We're very glad you did … …. You have probably saved … … from an even … …. |
Exercise 4
Match the terms on the left with an appropriate explanation on the right. Five of the phrases have more than one explanation. Fill in the grid below.
| 1. | auditor | a. | things which belong to company or person, and which have a value |
| 2. | shareholders | b. | money owed by a company, a debt |
| 3. | Profit Statement | c. | a statement of the company’s position on a certain date, which shows the assets and the liabilities and the capital on that date |
| 4. | Balance Sheet | d. | written document from a bank showing the balance of an account |
| 5. | assets | e. | those who own shares in a company |
| 6. | liabilities | f. | individuals who invest their money in a company hope to receive these regularly |
| 7. | dividend | g. | pieces of paper supplied by the bank in duplicate for the purpose of recording the exact amount of cash and cheques paid into a customer’s account |
| 8. | valuation | h. | part of a company’s profits paid to shareholders |
| 9. | bank statement | i. | a summary of all the income and expense accounts at the end of the accounting period |
| 10. | paying-in vouchers | j. | a statement of the financial position of a company or trader or partnership at a particular time, such as the end of the financial year, showing the company’s assets and liabilities |
| k. | a qualified accountant who is called in on behalf of the members of a limited company to examine and report upon the accounts of the company | ||
| l. | liabilities plus owners’ equity | ||
| m. | estimate of how much something is worth | ||
| n. | a person or firm or partnership which examines the books and financial records of a company | ||
| o. | the name for everything that a company owes |
| 1. | 2. | 3. | 4. | 5. | 6. | 7. | 8. | 9. | 10. |
| k, … |