1. Accounting and bookkeeping

2. 管理会计证书 公认会计原则 美国注册会计师协会 财务会计准则委员会 财务会计准则说明 美国会计协会 执业内部审计师 会计原则委员会 管理会计师协会 注册会计师

3. D1 Excuse me, miss. I ’ d like to send money to my mother in New York City. Is it handled here? Yes, sir. We would help you transfer money aboard in one of the three ways: a mail transfer, a telegraphic or cable transfer and a demand draft. Would you like to send it by mail or by cable?

4. Either a regular or urgent telegraphic transfer would be faster than a mail transfer or sending a cheque (check). Oh, that ’ s understandable. The fastest way is by telegraphic means. yes,. You ’ re going to send it by cable, aren't you?

5. Sure. How much do you charge for a cable transfer to New York? There ’ s no commission for transfers of over 200 dollars. But for a transfer less than 200 dollars we charge a 5% commission of the amount as well as the cable cost.

6. I know. Thank you very much for your information.

7. D2 How do you do? How do you do? What can I do for you, sir? Can I make an outward remittance here? Yes. What currency are you going to send?

8. I ’ d like to send some pounds sterling to my son who is studying at Cambridge University. Yes, sir. We can issue a bank transfer direct to your son ’ s bank in London if you know his bank account.

9. A bank transfer? Yes. This enables money to be moved quickly and efficiently from one country to another. That ’ s great! Here is an application form for remittance. Please fill up the name and the address of your son,

10. As well as his bank account; your present address here at the bottom. Please write everything clearly. Thanks. What do T/T, M/T, and D/D mean? Let me explain them to you. T/T means telegraphic transfer, M/T means mail transfer …

11. And D/D, refers to demand draft. That ’ s right. Please tick off D/D here. I see. Greatly appreciate your service.

12. D3 Good morning, sir. Would you tell me what I should do to have money transferred from abroad? Yes, I ’ m glad to. Where is it from? It ’ s from my company in London. They will send me a check. But I don ’ t know how soon I can receive the money.

13. If you ask your company to apply for a check drawn on our bank in Beijing, we can cash it right away. Thank you. But how would they do that? Through you company ’ s bank in London. You should ask them to issue a pound check draw on our bank.

14. That would be the easiest way, because we maintain a correspondent relationship with your bank in London. I will call you when the check arrive. Thank you very much Not at all. Good bye.

15. D4 Would you do me a favor, sir? Yes, it ’ s my pleasure. Our company is going to set up a branch in Toronto, Canada. We must remit a sum of funds there regularly. Would you please tell me how to do that?

16. Oh, the easiest way is by a bank draft, I think. Well, we are your regular customer. Good! May I ask the name of the remitter's bank? It ’ s the Bank of Toronot.

17. Really? It ’ s our correspondent bank in Canada. Anytime, if you wish to remit money to your Toronto beneficiary, you may come here and complete an application form stating the amount and the beneficiary.

18. Is it all there is to it? No. we should debit your account with the amount and credit the account of our Toronto correspondent bank. Can the beneficiary receive the money?

19. Well, I may say the beneficiary ’ s bank account then, is credited with the Canadian dollar equivalent of the sterling amount. And then to complete the bookkeeping, the Toronto bank debits with the sterling amount, and records the account in its banks.

20. The remittance is made now, isn ’ t it? Completely. It ’ s very kind of you. I greatly appreciate your service. See you next time. You are welcome.

21. Accounting and bookkeeping

22. Purposes of accounting systems Accounting systems are designed mainly to provide information that managers and outsiders can use in decision making. They also serve other purposes:

23. To produce operating documents, to protect the company ’ s assets, to provide date for company tax returns, and, in some cases, to provide the basis for reimbursement of costs by clients or customers.