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.
(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.
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).
