LUNG gets panic when he receives a call from a foreigner and KEUNG gallantly helps him out. LUNG asks KEUNG to teach him English but KEUNG is weak in it as well. KEUNG is not able to answer the questions that LUNG raises and eventually becomes speechless. After getting back home, SUM gives LUNG a translating machine. SUM actually does not want KEUNG to go on pretending and teaches LUNG some wrong English. All the colleagues find that LUNG has made great progress with his English. LUNG honestly admits that SUM has given him an old translating machine and it makes KEUNG jealous. A customer MR LUK has taken a large amount of cash to the jewellery office. When SUM asks LUNG to deposit the money into the bank, KEUNG thinks of a trick. LUNG gets back to his seat and finds that the money has disappeared. When KEUNG quietly goes to the place where he has hidden the money, he finds that the money is really being taken away…