Curso Avanzado de Inglés de Negocios

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LECCION 6 - PAGINA 2   índice del curso   página anterior   página siguiente

 

STEP 3

Listening and Checking with Transcription

In this third step, listen to the conversation again while you read the transcription. Finally, read the glossary information, phrasal verbs (highlighted in yellow) and notes at the bottom. This step also means good practice for your reading comprehension skills. To get information in Spanish, just place the arrow of your mouse on any highlighted word without clicking.

Auditing the Accounts

Click on PLAY to listen to the conversation

(William Buckhurst goes into the Accounts Office to speak to the chief auditor)

BUCKHURST

Well, Mr. Brent, you've had three hours at those books. What about some lunch?

BRENT

That would be very welcome.

BUCKHURST

No problems?

BRENT

Er...  yes, Mr. Buckhurst. One or two small things. Would you like to go into them now, or after lunch?

BUCKHURST

Well, perhaps we might do it now, so that I can try and get the information straight away.

BRENT

The first is this figure here in the stock valuation. This figure for paint. I suppose you have this paint in stock. It's listed as goods paid for, but I can find no record of payment.

BUCKHURST

Ah, I know what that is. There won't be a cheque for the total amount. We always buy paint on a sale or return basis and pay for it each quarter as we use it. I'm afraid that's my fault. I accepted the figure in the stock department. We forgot the sale or return arrangement and put the paint in the wrong column.

BRENT

Very understandable. This sort of thing often happens.

BUCKHURST

What's the other anomaly?

BRENT

Well, these cheques made out to members of the staff. Could you tell me something about them?

BUCKHURST

Certainly. We often cash cheques for staff, as a service. The cheques are made out to the company by the individuals. The cashier then totals up the value of the cheques, comes to me for a company cheque for the same sum, and then goes to the bank. He pays in the staff members' cheques and draws out an equivalent sum of cash with the company cheque.

BRENT

But I notice from the bank statement that the amount paid in is less than the  amount drawn out. Here are the paying-in vouchers. This was the sum paid in to the bank, but this was the amount drawn out.

BUCKHURST

Oh... dear yes. It does seem to be different. A difference of fifteen pounds. I don't like the look of that one. Will you leave it with me and I'll look into it this afternoon, and come and talk to you again.

(Later Mr. Buckhurst looks in on Mr. Brent again)

BUCKHURST

I've found out the reason for the difference in those two amounts.

BRENT

Oh?

BUCKHURST

I'm afraid it was a fiddle. It can only have been Donald Kennet, the clerk who always goes to the bank. I'm very upset about it. We've never had a thing like this before.

BRENT

I wonder what he'll have to say for himself.

BUCKHURST

Yes. I'm just going to see him now. He's waiting in my office. I don't like this at all...

(In Mr. Buckhurst's office)

BUCKHURST

Ah, Donald.

KENNET

You wanted to see me, Mr. Buckhurst?

BUCKHURST

Yes, Donald. We have a problem here which the auditors have raised. Perhaps you can help.

KENNET

Oh, yes. I certainly will if I can, sir.

BUCKHURST

You usually go to the bank on Fridays to cash staff cheques, don't you?

KENNET

Yes, Mr. Buckhurst.

BUCKHURST

Can you remember any occasion in the last few months when you have not gone?

KENNET

Er...  I was away for my holidays in the summer. I think that was the only time I didn't go.

BUCKHURST

Yes, that was in August, wasn't it? Well, this figure he's querying was in October... and there was another occasion in... in... er... June.

KENNET

What occasion do you mean? What are you referring to?

BUCKHURST

The auditor has found that on these two occasions more was drawn out from the bank than was paid in. Can you explain the reason for that?

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?

BUCKHURST

Certainly. Here they are.

KENNET

Thank you.

BUCKHURST

And here are the two paying-in vouchers for the two dates; both in your handwriting, I think?

KENNET

Yes... but I don't understand...

BUCKHURST

The withdrawal on the bank statement here must be the cash for the staff, because on both days it's the only amount drawn. You don't think you could somehow have lost one of the cheques you were paying in?

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...

BUCKHURST

Why didn't you come and ask me for help if you were in trouble? Or you could have seen the Personnel Manager. We might have arranged for you to draw your pay in advance. But this... this is stealing.

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...

(Later) 

BUCKHURST

Well, Mr. Brent, when do you think you'll be finished?

BRENT

Oh, I think I should be through by the end of the month. But now I've seen the extend of the work, I'll bring in two of the others to help me.

BUCKHURST

No more problems so far?

BRENT

No, I don't think so. It all seems to be in order.

BUCKHURST

Thanks. By the way, that clerk was responsible.

BRENT

Oh dear! Poor fellow. You'll have to dismiss him, I suppose.

BUCKHURST

Yes, we may have to. It's a pity. He  works hard and he's been satisfactory in every way, apart from this.

BRENT

Well, I'm sorry to have been the cause of such an unhappy discovery.

BUCKHURST

We're very glad you did discover it. You've probably saved the company from an even bigger loss

 

 

GLOSSARY & NOTES

made out

Prepared and issued (extendidos, emitidos).

total up

To add up in number and quantity (totalizar).

pay in

To deposit money with a bank to one's own or another's account (depositar).

draw out

To take money out of an account at a bank (extraer fondos).

bank statement

A record of the withdrawals and payments of a client's account, including charges made by the bank sent at the end of each month, or more often if required; information on all transactions of a person or firm with a bank. It is a record of the amounts paid in and drawn out (deposits and withdrawals) showing the balance (extracto de cuenta bancaria).

paying-in voucher

These are pieces of printed paper supplied by the bank in duplicate (sometimes supplied in book form called a counterfoil book, that is the part of a check that is retained as a record) for the purpose of recording the exact amount of cash and cheques paid into a customer's account. The bank stamps one slip (which acts as a receipt) and the customer keeps the other for his record of money paid into the bank (boletas  de depósito).

look into

To investigate; to examine; to get more details (examinar, averiguar, investigar).

find out

To discover, to learn (descubrir).

pay back

To return what is owing (money, etc) (reintegrar o devolver dinero adeudado).

bring in

To introduce: to start working with (incorporar, llamar a alguien como refuerzo).

so far

Until now, up to now (hasta ahora, hasta la fecha). So far is used:
1) in negative statement to describe a situation that has existed up to this point or up to the present time. Example: So far he hasn't called;
2) after a superlative. Example: This is the best so far.

to dismiss

To terminate the employment of; to fire (despedir, echar) - NOUN: dismissal (despido).

 

LECCION 6 - PAGINA 2   índice del curso   página anterior   página siguiente