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.
(William Buckhurst goes into the Accounts Office to
speak to the chief auditor)
Mr. Brent, you've had three hours at those books. What about some
would be very welcome.
yes, Mr. Buckhurst. One or two small things. Would you like to go into
them now, or after lunch?
perhaps we might do it now, so that I can try and get the information
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.
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.
understandable. This sort of thing often happens.
the other anomaly?
made out to members of the staff. Could you tell me
something about them?
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.
notice from the
bank statement that the amount paid in is less
than the amount drawn out. Here are the
This was the sum paid in to the bank, but this was the amount drawn
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
look into it this afternoon, and come and talk to you again.
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.
wonder what he'll have to say for himself.
I'm just going to see him now. He's waiting in my office.
I don't like this at all...
Mr. Buckhurst's office)
wanted to see me, Mr. Buckhurst?
Donald. We have a problem here which the auditors have raised. Perhaps
you can help.
yes. I certainly will if I can, sir.
go to the bank on Fridays to cash staff cheques, don't you?
remember any occasion in the last few months when you have not gone?
I was away for my holidays in the summer. I think that was the only
time I didn't go.
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.
occasion do you mean? What are you referring to?
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?
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?
Certainly. Here they are.
here are the two paying-in vouchers for the two dates; both in your
handwriting, I think?
but I don't understand...
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?
I'm sorry, Mr. Buckhurst. I can explain it. I really was going
it back later. You see I... my mother was ill and...
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.
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...
Mr. Brent, when do you think you'll be finished?
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.
may have to. It's a pity. He works hard and he's been satisfactory in
every way, apart from this.
I'm sorry to have been the cause of such an unhappy discovery.
very glad you did discover it. You've probably saved the company from
an even bigger loss
Prepared and issued(extendidos, emitidos).
add up in number and quantity
with a bank to one's own or another's account (depositar).
take money out of an account at a bank(extraer fondos).
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
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
To investigate; to
get more details (examinar, averiguar, investigar).
To discover, to learn
To return what is
owing (money, etc) (reintegrar o devolver dinero adeudado).
To introduce: to
start working with
(incorporar, llamar a alguien como refuerzo).
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
2) after a superlative. Example: This is the best so far.
To terminate the
employment of; to fire (despedir, echar) - NOUN: dismissal(despido).