關於會計職務
642.excuse me，sir.may i apply for the position of accountant?
先生，我可以申請會計一職嗎?
643.sure.please sit down.
當然可以，請坐。
644.what university did you graduate from?
你從哪所學校畢業?
645.i graduated from beijing college of commerce.
我畢業於北京商學院。
646.what was your major at college?
你上大學主修什麼專業?
647.my major was accounting.
我主修會計學。
648.can you name some of the courses you completed in relation to accounting?
你能說出一些你學過的與會計相關的課程嗎?
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.
當然可以，我修過會計學原理、商業會計、成本會計、工業會計、電子數據處理會計以及涉外會計。
650.what was your favorite course?
你喜歡什麼課程?
651.my favorite course was electronic data processing account-ing.
我最喜歡電子數據處理會計。
652.what kind of work are you doing now?
你現在正在做什麼工作?
653.i'm engaged in accounting.
我做會計工作。
654.what are you responsibilites at your present work unit?
你在目前單位的工作職責是什麼?
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計事項，包括填寫日記賬、核實數據、糾正誤差，根據原始數據編制明細報表、核查會計檔案的完整性、數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財稅制度嗎?
657.i think so.
熟悉。
658.can you tell me something about this balance sheet now?
你可以和我談談這份資產負債表的情況嗎?
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.
當然能，這份資產負債表包含三部分：資產、負債和所有者權益。因此，你看貴公司的當前負債總額為2，372，000美元，所有者權益為5，400，000美元。資產等於債權人權益加上所有者權益，即為7，772，000美元。
660.what's the creditor's equity?
什麼是債權人權益?
661.the creditor's equity is the same as liabilities.
債權人權益即負債。
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.