2019年商务英语中级考试题,2019年商务英语中级情景口语：审计
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Auditing
Dialogue 1
M: Did you get the the financial records into shape for your audit next month?
F: I'm still working on ironing out a few problems, keep in a strict account of all our incoming and outgoing is not an easy task, it's much more difficult than balancing my checkbook.
M: I guess the auditing is just to make sure everything's on the open up, and that you're keeping proper records of all our expenditure and profit.
F: Keeping track of money coming in is easier than keeping track of money going out.
M: Why is that?
F: It seems our record are always a little incomplete, because not all of the employees turn over their reciepts for business expenses.
M: That's something you can improve by talking to human resources, they can send out a memo to make sure people are following protocol with their expense accounts.
F: At least our records for money in are very complete.
M: As far as our assets were concerned, they want to know more about your intake anyway, they want to make sure you're paying taxes on the money you make.
F: We're paying all right, but it's just proving everything by the numbers.
Dialogue 2
M: Can you please show me your filing system for the company finances?
F: Certainly, we keep running tally of all money in and money out on the month to month basis, these numbers are crosscheck with all expenditure receipts and invoices of our account receivables.
M: I see, for the first quarter，your total expenditures were one hundred and fifty thousand dollars, none of which were taxed actable.
F: Yes, we must pay taxes on our total income not our adjusted income.
M: Your total intake for the first quarter period was five hundred thousand dollars, you have a gross net of five hundred thousand and the adjusted profit of three hundred and fifty thousand. Do you have something beside this report that will back up these figures.
F: In this file are all of our monthly bank's deposit notes, as well as invoice and receipts.
M: That should be adequate, have you copleted the tax form for this item?
F: Yes, we have completed the forms and paid our taxes in full.
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