C1:Here is the checking account ledger1. Each page shows a record of a customer's deposits and withdrawals2.
这是支票帐户的分类帐，每页上有顾客存提款的记录。
C2:And you give a copy of this to the customer?
你给每一个顾客送一分怎么样？
C1:That's right. That's his statement, which he receives with all his canceled cheques.
好的。这是顾客的对帐单。由顾客留存这份对帐单，连同所有已经兑付的支票。
C2:Then he reconciles it with his own records.
收到后, 他再与他本人的记录核对。
C1:This one is a joint3 account, isn't it? And pretty active.
这是一个共有些帐户，是吗？存取款相当频繁。
C2:Yes, it is.
是的。
C1:What's this debit4?
这个借方项目是什么？
C2:That's our service charge.
是大家银行收取的成本。
C1:I notice an overdraft5 here in March.
我发目前3月份这儿有一笔透支款。
C2:I'm afraid we've had to remind this man and his wife several times that they must keep a sufficient balance to cover all outstanding checks.
恐怕大家不能不再三提醒这夫妇两个，帐户里要留足余额，以便支付所有未兑现的支票。
C1:Will I have to learn to recognize all our customers' authentic6 signatures?
我需不需要掌握辨别所有银行顾客的签名呢？
C2:Yes, you will. Any check we cash must have a genuine signature. But we keep a file of them that you can refer to.
是啊，你应当掌握。我行兑付的任何一张支票，都需要有真实的签名，不过大家留有这类签名的档案，你可以参照核对。
C1:Will I be doing any posting of this ledger?
这类分类帐，我需不需要登帐？
C2:Oh, yes.
喔，要登帐的。