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🇨🇳 Mandarin Chinese · Advanced Level 1

PART 1 · LESSON 4 OF 30 · 30 MINUTES

The Accountant's Rules

Meet the accountant with Lan: say you've just opened a company, hear that a company must keep accounts and, under the regulations, file taxes every month, ask whether that holds with no business, ask about invoices, and hear that he'll issue them for you.

Audio instruction: English

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THE STORY

A small accounting office above a noodle shop in Hangzhou, a calculator on the desk and the accountant's tea in a glass jar.

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Words and phrases

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您好， 我们 刚 开 了 公司。nín hǎo, wǒmen gāng kāi le gōngsīHello, we've just opened a company. Politely.
记账。jìzhàngkeep accounts, word for word record the accounts
恭喜！ 公司 要 记账。gōngxǐ! gōngsī yào jìzhàngCongratulations! A company must keep accounts.
记账 很 难 吗？jìzhàng hěn nán maIs keeping accounts hard?
每 月 报税。měi yuè bàoshuìfile taxes every month: report, then tax, both falling
根据 规定，gēnjù guīdìngunder the regulations, word for word according to the rule
不 难。 根据 规定， 每 月 报税。bù nán. gēnjù guīdìng, měi yuè bàoshuìNot hard. Under the regulations, file taxes monthly.
每 月 多少 钱？měi yuè duōshao qiánHow much a month?
没有 生意 也 要 报税 吗？méiyǒu shēngyi yě yào bàoshuì maEven with no business, we have to file?
要。 这 是 规定。yào. zhè shì guīdìngYes. That's the regulation.

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