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财务部会议室：说清应收账款差异，提出改进方案

财务部会议室Laura · 加拿大口音　Richard · 英国口音

点「看一看」，Laura 和 Richard 就在这里把这一场演一遍；轮到你开口的 4 个地方会停下来，给你看要说的意思和三种说法。

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开口前 App 里的练习场景 · 财会最后更新：

AI角色、对话和声音都由 AI 生成，只用于练习。

这一场在哪里，发生了什么？

月底周三下午，多伦多一家公司的财务部小会议室，月结前两天

月结时应收账款对不上，差了 12,400 加元。财务经理 Laura 约你到会议室把原因讲清楚，财务总监 Richard 也在场。Laura 抠细节，Richard 看大局，还会问你为什么上个月没发现。

和谁对话？

Laura
加拿大口音。财务经理，你的直属上级，严谨，数字必须对得上
Richard
英国口音。财务总监，看大局，会问最难的那个问题

你要做到什么？

用一两句话说清差异来源（汇率和一张晚到的发票）；说明已经做了调整分录、下周一前全部理清；建议下个月起发票截止日提前两天；从容回答“为什么上个月没发现”。

这一场轮到你开口 4 次：

  1. 说原因
  2. 说进度
  3. 提建议
  4. 答追问

全文：这一场怎么说？

中英对照，不用注册。每一句都能点「听」，录音就是 App 里这一场的录音，只有角色的台词。轮到你的地方，写着你想说的意思、三种说法和值得记住的说法：能说清是短句，先保证对方听懂；自然是同事平时会说的；高密度更紧凑、信息更多。

Laura

Thanks for coming in. Close is on Friday, and accounts receivable is off by twelve thousand four hundred dollars.

谢谢你过来。周五月结，应收账款差了一万两千四百加元。

听懂：Close is on Friday 周五月结 · accounts receivable 应收账款 · is off by 差了（多少）

Richard

Right. I don't need every detail, just the big picture. Where's the gap coming from?

好。我不需要每个细节，说个大概就行。差额是从哪儿来的？

听懂：the big picture 大局、整体情况 · the gap 差额

轮到你：说原因

一两句话说清差异的两个来源：汇率变动和一张晚到的发票。

你想说的意思：差异主要有两块：汇率变动大概 4,000，一张晚到的发票 8,400。

  • 能说清
    It's mainly two things. Exchange rates are about 4,000. A late invoice is 8,400.
  • 自然
    It comes down to two things: about 4,000 from exchange rate changes, and 8,400 from an invoice that came in late.
  • 高密度
    Most of the gap is one invoice that missed our cut-off, about 8,400. The other 4,000 or so is FX movement.
值得记住的说法中文
It comes down to two things归结起来是两件事先给结构，再给数字
an invoice that came in late一张晚到的发票
Most of the gap is …差额大部分是……
missed our cut-off错过了我们的截止日cut-off 是财务常用词
Laura

Okay. Have you booked any adjustments yet? And when will everything be cleaned up?

好。你做调整分录了吗？什么时候能全部理清？

听懂：booked any adjustments 做了调整分录 · cleaned up 理清、处理干净

轮到你：说进度

说明调整分录已经做好，下周一前全部完成。

你想说的意思：调整分录我已经做了，下周一前能全部理清。

  • 能说清
    Yes, the adjusting entries are done. Everything will be finished by Monday.
  • 自然
    I've already posted the adjusting entries, and I'll have everything cleared up by next Monday.
  • 高密度
    The adjusting entries are already in, and I'm aiming to have it fully reconciled by Monday at the latest.
值得记住的说法中文
posted the adjusting entries做了（过账）调整分录post＝过账
have everything cleared up by …在……之前全部理清
are already in已经入账了比 are done 更像财务口语
at the latest最晚
Richard

Good. As long as it's clean before the board report goes out next Wednesday, I'm happy.

好。只要下周三董事会报告发出去之前弄干净，我就没意见。

听懂：board report 董事会报告 · goes out 发出去

Laura

Please send me a short note once the entries are reviewed. Now, how do we stop this happening again?

分录复核完给我发个简短说明。那么，怎么避免再出这种事？

听懂：entries 分录 · reviewed 复核过

轮到你：提建议

提出改进：下个月起把发票截止日提前两天。

你想说的意思：我建议从下个月开始，发票截止日提前两天，这样晚到的发票能来得及处理。

  • 能说清
    I suggest an earlier invoice deadline. Two days earlier, from next month.
  • 自然
    I'd suggest moving the invoice cut-off two days earlier, starting next month, so we have time to catch late ones.
  • 高密度
    Going forward, I'd propose bringing the invoice cut-off forward by two days, starting next month. That gives us a buffer for anything late.
值得记住的说法中文
I'd suggest moving …我建议把……调整一下比 You should 客气
starting next month从下个月开始
Going forward, …今后……会议里提改进时常用
bringing the invoice cut-off forward by two days把发票截止日提前两天bring forward＝提前
Laura

An earlier cut-off would help us. But the sales team won't like it. They send most invoices on the last day.

截止日提前对我们有帮助。但销售部不会高兴，他们大多数发票都在最后一天才发。

听懂：cut-off 截止日 · invoices 发票 · sales team 销售部

Richard

Leave sales to me. I'll talk to their head, and we can try it for one quarter first.

销售那边交给我。我去找他们负责人谈，可以先试一个季度。

听懂：Leave sales to me 销售那边交给我 · one quarter 一个季度

Richard

One thing bothers me, though. Twelve thousand isn't small. Why didn't we catch this last month?

不过有件事我不太放心。一万二不是小数目。上个月我们为什么没发现？

听懂：bothers me 让我在意、不放心 · catch this 发现这个问题

轮到你：答追问

如实解释上个月为什么没发现：当时汇率差很小，那张发票月结之后才到。

你想说的意思：上个月汇率波动小，差额不明显；那张发票是月结之后才到的，所以当时账上还看不到。

  • 能说清
    Last month the rate change was small. The invoice came after we closed. So we couldn't see it.
  • 自然
    Last month the FX difference was small enough to miss, and the invoice only arrived after we'd closed, so it wasn't in the numbers yet.
  • 高密度
    Honestly, the FX gap was under our usual limit last month, and the invoice landed after close, so there was nothing to flag at the time.
值得记住的说法中文
small enough to miss小到容易被忽略
only arrived after we'd closed月结之后才到
landed after close月结后才到land＝（文件）到达，很口语
nothing to flag at the time当时没有可提示的异常flag＝标出来提醒
Richard

Fair enough. Let's make sure the month-end review checks both things from now on.

说得通。以后月结复核要把这两样都查到。

听懂：Fair enough 说得通、可以接受 · month-end review 月结复核

Laura

I'll add them to our month-end list today. Thanks, that was clear.

我今天就把它们加进月结清单。谢谢，讲得很清楚。

听懂：month-end list 月结清单

Richard

Good work. Let's get this month closed.

干得好。把这个月结了吧。

听懂：get this month closed 把这个月结完

没听清、卡住时怎么接？

这一场准备的救场的话：没听清、一时想不起词，先用一句接住，再想内容。

英文中文
Sorry, could you say that again?抱歉，能再说一遍吗
Let me check the numbers and get back to you today.我核对一下数字，今天回复您
Just to make sure I understand, …我确认一下我理解得对不对……
Give me a second to find that.稍等，我找一下

在开口前练这一场

读过一遍，再开口说一遍：在开口前打开这一场，Laura 和 Richard 用各自的口音说话，轮到你时停下来等你开口，不限时间；想不起来，提示先给首字母，再给英文说法，最后才给中文。

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内容来源
开口前 App 里的练习场景「财务部会议室：说清应收账款差异，提出改进方案」：情境、角色、全文、三种说法和救场的话都是 App 里的原文，录音是 App 里这一场的录音。人名和情节是虚构的。
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角色、对话和声音都由 AI 生成。
更新记录
2026-11-01 更新。发现错误，写信到 hello@kaikouqian.com。

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