Lesson 35  About the Job of an Accountant

关于会计职务

642．Excuse me，sir．May I apply for the position of accountant？

先生，我可以申请会计一职吗？

643．Sure．Please sit down．

当然可以，请坐。

644．What university did you graduate from？

你从哪所学校毕业？

645．I graduated from Beijing College of Commerce．

我毕业于北京商学院。

646．What was your major at college？

你上大学主修什么专业？

647．My major was accounting．

我主修会计学。

648．Can you name some of the courses you completed in relation to accounting？

你能说出一些你学过的与会计相关的课程吗？

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．

当然可以，我修过会计学原理、商业会计、成本会计、工业会计、电子数据处理会计以及涉外会计。

650．What was your favorite course？

你喜欢什么课程？

651．My favorite course was electronic data processing account-ing．

我最喜欢电子数据处理会计。

652．What kind of work are you doing now？

你现在正在做什么工作？

653．I'm engaged in accounting．

我做会计工作。

654．What are you responsibilites at your present work unit？

你在目前单位的工作职责是什么？

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．

我的工作是履行各种簿记与基本会计事项，包括填写日记账、核实数据、纠正误差，根据原始数据编制明细报表、核查会计文件的完整性、数字的精确性和一致性。

656．Are you familiar with PRC Financial and Tax Regulations？

你熟悉中华人民共和国财税制度吗？

657．I think so．

熟悉。

658．Can you tell me something about this balance sheet now？

你可以和我谈谈这份资产负债表的情况吗？

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．

当然能，这份资产负债表包含三部分：资产、负债和所有者权益。因此，你看贵公司的当前负债总额为2，372，000美元，所有者权益为5，400，000美元。资产等于债权人权益加上所有者权益，即为7，772，000美元。

660．What's the creditor's equity？

什么是债权人权益？

661．The creditor's equity is the same as liabilities．

债权人权益即负债。

 Dialogue A

（I= Interviewer主试人 A= Applicant受试人）

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