C1:Here is the checking account ledger1. Each page shows a record of a customer's deposits and withdrawals2.
這是支票帳戶的分類帳，每頁上有顧客存提款的記錄。
C2:And you give a copy of this to the customer?
你給每一個顧客送一分怎么樣？
C1:That's right. That's his statement, which he receives with all his canceled cheques.
好的。這是顧客的對帳單。由顧客留存這份對帳單，連同所有已經兌付的支票。
C2:Then he reconciles it with his own records.
收到后, 他再與他本人的記錄核對。
C1:This one is a joint3 account, isn't it? And pretty active.
這是一個共有些帳戶，是嗎？存取款相當頻繁。
C2:Yes, it is.
是的。
C1:What's this debit4?
這個借方項目是什么？
C2:That's our service charge.
是大家銀行收取的成本。
C1:I notice an overdraft5 here in March.
我發目前3月份這兒有一筆透支款。
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這夫婦兩個，帳戶里要留足余額，以便支付所有未兌現的支票。
C1:Will I have to learn to recognize all our customers' authentic6 signatures?
我需不需要掌握辨別所有銀行顧客的簽名呢？
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，你應當掌握。我行兌付的任何一張支票，都需要有真實的簽名，不過大家留有這類簽名的檔案，你可以參照核對。
C1:Will I be doing any posting of this ledger?
這類分類帳，我需不需要登帳？
C2:Oh, yes.
喔，要登帳的。