實(shí)用英語(yǔ)之面試英語(yǔ)輔導(dǎo)：關(guān)于會(huì)計(jì)職務(wù)
key sentences（重點(diǎn)句子）642.excuse me，sir.may i apply for the position of accountant？
先生，我可以申請(qǐng)會(huì)計(jì)一職嗎？
643.sure.please sit down.
當(dāng)然可以，請(qǐng)坐。
644.what university did you graduate from？
你從哪所學(xué)校畢業(yè)？
645.i graduated from beijing college of commerce.
我畢業(yè)于北京商學(xué)院。
646.what was your major at college？
你上大學(xué)主修什么專業(yè)？
647.my major was accounting.
我主修會(huì)計(jì)學(xué)。
648.can you name some of the courses you completed in relation to accounting？
你能說(shuō)出一些你學(xué)過(guò)的與會(huì)計(jì)相關(guān)的課程嗎？
649.sure.i took such courses as accounting principles，commercial accounting，cost accounting，industrical accounting，electronic data processing accounting，and accounting involved in foreign capital enterprises.
當(dāng)然可以，我修過(guò)會(huì)計(jì)學(xué)原理、商業(yè)會(huì)計(jì)、成本會(huì)計(jì)、工業(yè)會(huì)計(jì)、電子數(shù)據(jù)處理會(huì)計(jì)以及涉外會(huì)計(jì)。
650.what was your favorite course？
你喜歡什么課程？
651.my favorite course was electronic data processing account－ing.
我最喜歡電子數(shù)據(jù)處理會(huì)計(jì)。
652.what kind of work are you doing now？
你現(xiàn)在正在做什么工作？
653.i‘m engaged in accounting.
我做會(huì)計(jì)工作。
654.what are you responsibilites at your present work unit？
你在目前單位的工作職責(zé)是什么？
655.my work involves various routine bookkeeping and basic ac－counting tasks including journal entries，verifying data and reconciling discrepancies，preparing detailed reports from raw data，and checking accounting documents for completeness，mathematical accuracy and consistency.
我的工作是履行各種簿記與基本會(huì)計(jì)事項(xiàng)，包括填寫(xiě)日記賬、核實(shí)數(shù)據(jù)、糾正誤差，根據(jù)原始數(shù)據(jù)編制明細(xì)報(bào)表、核查會(huì)計(jì)文件的完整性、數(shù)字的精確性和一致性。
656.are you familiar with prc financial and tax regulations？
你熟悉中華人民共和國(guó)財(cái)稅制度嗎？
657.i think so.
熟悉。
658.can you tell me something about this balance sheet now？
你可以和我談?wù)勥@份資產(chǎn)負(fù)債表的情況嗎？
659.of course.this balance sheet contains three major sec－tions，that is，assets，liabilities and owner‘s equity.so，you see，the total current liabilities of your company are＄2，372，000，and the owner‘s equity is＄ 5，400，000.that means that the total assets，which is equal to the sum of the creditor‘s and the owner‘s equities，are＄ 7，772，000.
當(dāng)然能，這份資產(chǎn)負(fù)債表包含三部分：資產(chǎn)、負(fù)債和所有者權(quán)益。因此，你看貴公司的當(dāng)前負(fù)債總額為2，372，000美元，所有者權(quán)益為5，400，000美元。資產(chǎn)等于債權(quán)人權(quán)益加上所有者權(quán)益，即為7，772，000美元。
660.what‘s the creditor‘s equity？
什么是債權(quán)人權(quán)益？
661.the creditor‘s equity is the same as liabilities.
債權(quán)人權(quán)益即負(fù)債。
dialogue a
（i＝ interviewer主試人 a＝ applicant受試人）
（knocking at the door gently）
i：come in，please.
a：good afternoon，sir.my name is wang ling.
i：good afternoon，miss wang.according to your application form，you are a university graduate in accounting and have al－ready got 2 year‘s work experience in a manufacturing factory.now，can you tell me what made you decide to leave your former factory and apply for the vacancy here？
a：well，my former working unit is a medium－sized enterprise.though i am familiar with computerized accounting systems，i can find no application there.that‘s the reason why i want to come here to face the new challenge.
i：what are your responsibilities at you present work unit？
a：my work involves various routine bookkeeping and basic ac－counting tasks including journal entries，verifying data and reconciling discrepancies，preparing detailed reports from raw data，and checking accounting documents for completeness，mathematical accuracy and consistency.
i：are you familiar with prc financial accounting and tax regulations？
a：sure.
i：ok.can you tell me something about this balance sheet now？
a：of course.this balance sheet contains three major sections，that is，assets，liabilities and owner‘s equity.so，you see，the total current 1iabilities of your company are＄2，372，000，and owner‘s equity is＄ 5，400，000.that means that the total assets，which is equal to the sum of the creditor‘s and the owner‘s equities，are＄ 7，772，000.
i：just a moment.what is the creditor‘s equity？
a：the creditor‘s equity is the same as liabilities.
i：how much are accrued salaries payable？
a：they are＄ 15，000.
i：could you tell me something about cash control？
a：yes，of course.in accounting，cash means all items that are acceptable for deposit in a bank.
i：what are they？
a：such as paper money，coins，checks，money orders，bank deposits and so on.
i：what should we do when dealing with cash？
a：as a rule，we should control the handling and recording of cash.cash should be handled separately from the recording of cash transactions so that errors can be readily disclosed and the possibility of irregularities is reduced.
i：how does it work，then？
a：that means all cash receipts are deposited intact
in the bank，and all major payments are made by check and an imprest fund is used for petty cash disbursements.
i：so you mean that we can have a double record of cash transactions.
a：yes.one record is made by the company‘s recordkeeping procedures，and another is furnished by the bank.
i：did you get a good record in english？
a：yes，i obtained nearly full marks each term.i like english very much.besides，i was aware of the importance of learning english well.nowadays every enterprise would prefer to hire a man who has a good command of english.so i worked hard at college on english.
i：are you familiar with america－styled accounting？
a：i think so.when i was at college，i worked as an assistant account with american general electric china inc.for two summers.
i：that‘s very good.you seem to have the right kind of experience.i‘ll let you know the result of this interview next week.
a：thank you.good－bye.
notes注釋
1.according to your application form，you are a university graduate in accounting and have already got 2 year‘s experience in a manufacturing factory.
從申請(qǐng)表上看來(lái)，你是會(huì)計(jì)專業(yè)的畢業(yè)生，已經(jīng)在一家制造廠有兩年的工作經(jīng)驗(yàn)。
2.well，my former working unit is a medium－sized enterprise.though i am familiar with computerized accounting systems，i can find no application there.
我以前的.工作單位是一家中型企業(yè)。雖然我熟悉會(huì)計(jì)電算化，但在那里用不上。
3.how much are accrued salaries payable？
應(yīng)付工資是多少？
4.in accounting，cash means all items that are acceptable for de－posit in a bank.
在會(huì)計(jì)上，現(xiàn)金指的是可被銀行接受的所有項(xiàng)目。
5.such as paper money，coins，checks，money orders，bank deposits and so on.
比如紙幣、硬幣、支票、匯票和銀行存款等。
6.as a rule，we should control the handling and recording of cash.cash should be handled separately from the recording of cash transactions so that errors can be readily disclosed and the possibility of irregularities is reduced.
按常規(guī)，我們應(yīng)當(dāng)控制現(xiàn)金處理和記錄，現(xiàn)金管理應(yīng)與現(xiàn)金業(yè)務(wù)的記錄分開(kāi)進(jìn)行。這樣，差錯(cuò)就能馬上查出來(lái)，也減少了不法行為的可能性。
7.how does it work，then？
這是怎么做的呢？
8.that means cash receipts are deposited intact in the bank，and major payments are made by check and an imprest fund is used for petty cash disbursements.
這就是說(shuō)，所有的現(xiàn)金收入要如數(shù)存入銀行，一切的主要支出都使用支票，并設(shè)立預(yù)付資金來(lái)用于零星的現(xiàn)金支付。
9.so you mean that we can have a double record of cash transactions.
你是說(shuō)這樣一來(lái)我們就可以對(duì)現(xiàn)金業(yè)務(wù)有雙重記錄了。
words and expressions
balance sheet n.資產(chǎn)負(fù)債（平衡）表
常見(jiàn)的其他報(bào)表還有 financial statement（財(cái)務(wù)報(bào)表）， income statement（收益表）等。
assets n.資產(chǎn)
流動(dòng)資產(chǎn)為 current assets
固定資產(chǎn)為 fix assets
流動(dòng)資金可包括現(xiàn)金（cash）、應(yīng)付賬款（accounts receivable）、預(yù)付保險(xiǎn)金（prepaid insurance）、在用物料（supplies on hand）等。
liabilities n.負(fù)債
流動(dòng)負(fù)債為 current liability，它可以包括應(yīng)付票據(jù)（notes payable）、應(yīng)付賬款（accounts payable）、應(yīng)付未付工資（accrued salaries payable）等項(xiàng)。
owner‘s equity n.所有者權(quán)益
cash control n.現(xiàn)金控制
paper money n.紙幣；
coin n.硬幣
check n.支票
money order n.匯票
bank deposit n.銀行存款
handle v.處理
cash transaction n.現(xiàn)金交易
irregularity n.不法行為
cash receipt n.現(xiàn)金收入
imprest n.預(yù)付款
a.預(yù)付的，預(yù)借的
petty cash零用資金
disbursement n.支付
record keeping n.簿記
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