Key Sentences（重點句子） se me， I apply for the position of accountant？ 先生，我可以申請會計一職嗎？ se sit down. 當然可以，請坐。 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。 was your major at college？ 你上大學主修什麼專業？ major was accounting. 我主修會計學。 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？ .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。 was your favorite course？ 你喜歡什麼課程？ favorite course was electronic data processing account-ing. 我最喜歡電子數據處理會計。 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。 are you responsibilites at your present work unit？ 你在目前單位的工作職責是什麼？ 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、覈實數據、糾正誤差，根據原始數據編制明細報表、覈查會計文件的完整性、數字的精確性和一致性。 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。 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？ balance sheet contains three major sec-tions，that is，assets，liabilities and owner's ，you see，the total current liabilities of your company are ＄2，372，000，and the owner's equity is ＄ 5，400， 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爲2，372，000美元，所有者權益爲5，400，000美元。資產等於債權人權益加上所有者權益，即爲7，772，000美元。 's the creditor's equity？ 什麼是債權人權益？ 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， name is Wang Ling. I：Good afternoon，Miss rding to your application form，you are a university graduate in accounting and have al-ready got 2 year's work experience in a manufacturing ，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 gh I am familiar with computerized accounting systems，I can find no application '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： you tell me something about this balance sheet now？ A：Of balance sheet contains three major sections，that is，assets，liabilities and owner's ，you see，the total current 1iabilities of your company are ＄2，372，000，and owner's equity is ＄ 5，400， 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 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 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 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： 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 des，I was aware of the importance of learning English days every enterprise would prefer to hire a man who has a good command of I worked hard at college on English. I：Are you familiar with America-styled accounting？ A：I think I was at college，I worked as an assistant account with American General Electric China two summers. I：That's very seem to have the right kind of experience.I'll let you know the result of this interview next week. A：Thank -Bye. Notes 註釋 rding to your application form，you are a university graduate in accounting and have already got 2 year's experience in a manufacturing factory. 從申請表上看來，你是會計專業的畢業生，已經在一家制造廠有兩年的工作經驗。 ，my former working unit is a medium-sized gh 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。雖然我熟悉會計電算化，但在那裏用不上。 much are accrued salaries payable？ 應付工資是多少？ accounting，cash means all items that are acceptable for de-posit in a bank. 在會計上，現金指的是可被銀行接受的所有項目。 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。 a rule，we should control the handling and recording of 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，我們應當控制現金處理和記錄，現金管理應與現金業務的記錄分開進行。這樣，差錯就能馬上查出來，也減少了不法行爲的可能性。 does it work，then？ 這是怎麼做的呢？ 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，所有的現金收入要如數存入銀行，一切的主要支出都使用支票，並設立預付資金來用於零星的現金支付。 you mean that we can have a double record of cash transactions. 你是說這樣一來我們就可以對現金業務有雙重記錄了。 Words and Expressions balance sheet n.資產負債（平衡）表 常見的其他報表還有 financial statement（財務報表）， income statement（收益表）等。 assets n.資產 流動資產爲 current assets 固定資產爲 fix assets 流動資金可包括現金（cash）、應付賬款（accounts receivable）、預付保險金（prepaid insurance）、在用物料（supplies on hand）等。 liabilities n.負債 流動負債爲 current liability，它可以包括應付票據（notes payable）、應付賬款（accounts payable）、應付未付工資（accrued salaries payable）等項。 owner's equity n.所有者權益 cash control n.現金控制 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.現金交易 irregularity n.不法行爲 cash receipt n.現金收入 imprest n.預付款 a.預付的，預借的 petty cash 零用資金 disbursement n.支付 record keeping n.簿記
