ESL播客指南：词汇表及商业术语.pdfVIP

GLOSSARY

ontheside–extra;inadditiontoone’sregularjob

*Janiceworksasascienceteacheratthehighschool,butsheoffersprivate

classesforyoungerstudentsonthesidetomakeextramoney.

accounting–thestudyorjobofkeepingcorrectrecordsofmoneyspentand

receivedbyabusinessororganization

*Kareemisdetail-orientedandhe’sverygoodatmath.Hasheconsidereda

careerinaccounting?

bookkeeping–keepingcorrectrecordsofmoneythatabusinessor

organizationspendsorreceives

*Shellyandherhusbandrunasmallbusinesstogether.Sheisresponsiblefor

marketingandsa,andheisresponsibleforbookkeeping.

cashflow–havingenoughcashforabusinesstopayitsbills

*Thecompanyhadaproblemwithcashflowlastmonth,andtheownershadto

requestabankloantopaytheiremployees.

ledger–thebookorcomputerfileinwhichabusinessororganizationrecords

moneythatitspendsandreceives

*Yearsago,ledgerswerewrittenbyhand,buttoday,theyareusually

computerized.

debit–moneythatisspentbyabusinessororganization;moneythatshouldbe

subtractedortakenaway;payments

*Theserecordsdon’tlookright.Didyouremembertorecordthedebitafterwe

madethatbigproductpurchase?

credit–moneythatabusinessororganizationreceives;moneythatshouldbe

added

*Shewashappytoseethatthereweremorecreditsthandebitsinheraccount

lastmonth.

break-evenpoint–thepointwhereabusiness’srevenues(moneyreceived)are

equaltoitstotalexpenses(moneyspent)

*Whenthebusinessfinallyreacheditsbreak-evenpoint,theownershadaparty

tocelebratetheirsuccess.

词汇表

在侧面‑额外；除了定期工作外，珍妮丝（Janice）在高中担任科学老师，但她

为年轻学生私人课程，以赚钱。

‑保留企业或组织花费和收到的正确记录的研究或工作*Kareem详

细介绍了，他非常擅长数学。他是否考虑过职业？

簿记‑保留企业或组织支出或收到的正确金钱记录

*雪莉和丈夫一起经营一家小企业。她负责和销售，他负责簿记。