財會英語口語（配圖）
財會英語不僅有專業(yè)的術語，在生活中還有朗朗上口的財會口語，當別人說What's wrong，What's happened的時候，作為財會的你，該如何回答呢?
1、accounting records
Zhang: Have you recorded the revenue of ￥100000 earned on July 1?
Liu: Certainly, I have recorded this revenue and an accounts receivable in the accounting records on July 1.Look, the entry is Dr: Accounts receivable RMB100000,Cr: Sales RMB100000.
張：7月1日10萬元的收入記錄了沒有?
劉：當然。我已經在7月1日確認了收入，并增加了相應的應收賬款余額�？�，會計分錄為 借：應收賬款 人民幣100000,貸：銷售收入 人民幣100000。
2、What's wrong?
Liu: Hello, I am the accountant of company A, and my surname is Liu.Please check the bank statement for me, because something is wrong. Thank you!
Zhang: No problem! Please take the bank statement to me. Mmm……Ms Liu, this bank statement is the same with the computer.
劉：您好，我姓劉，是A公司的會計，麻煩您幫我核實一下這份銀行對賬單好嗎?因為我們有些數(shù)目對不上，謝謝!
張：好的，請把銀行對賬單給我。嗯…… 劉小姐，我用電腦核對了一遍，這份銀行對賬單沒有錯。
3、What's happened
Zhang: Look here, Ms Liu, I cannot find a 30000-Yuan payout in the Journal, which is noted in the bank statement.
Liu: It is impossible! Let me have a look! It's true. I will come to the bank tomorrow, and you check the voucher, ok!
張：劉小姐，您看，銀行寄來的對賬單中有一筆30000元人民幣的支出和我們日記賬對不上啊!
劉：怎么可能?讓我看一看，還真是啊，明天我到銀行去核對一下，你查查原始憑證好嗎?
