JOB英语口语300 第 18 课：体验篇—应聘会计师 - 2

Dialogue 2

A: Excuse me, sir. I am coming to apply for the position of accountant. 先生，打扰你了，我是来应聘会计师的。

I: Oh, please sit down. What university did you graduate from? 好，请坐吧。你是哪个大学毕业的？

A: I graduated from Tianjin College of Commerce. 我是天津商学院毕业的。

I: What was your major at college? 你大学时的专业是什么？

A: My major was accounting. 是会计专业。

I: Can you name some of the courses you completed in relation to accounting? 你能说出几门你学过的和会计有关的课程吗？

A: 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. 当然可以了。我学过会计原理、商业会计、成本会计、工业会计、电算会计以及涉外会计。

I: What kind of work are you doing now? 你现在做什么工作?

A: I'm engaged in accounting. 做会计。

I: What are your responsibilities in your present work? 你目前工作的主要职责是什么？

A: My work involves various routine bookkeeping and basic accounting 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. 我的工作包括日常记帐以及基本的帐目清算任务，例如日记帐分录、核对数据、理顺差错、为原始数据准备详细的报告以及检查帐目文档的完整性、准确性和一致性。

I: Are you familiar with the PRC Financial and Tax Regulations? 你熟悉中华人民共和国的财政和税收条例吗？

A: I think so. 是的。

I: Can you tell me something about this balance sheet now? 现在你能给我讲讲这张资产负债表吗？

A: Of course. This balance sheet contains three major sections, that is, assets, liabilities and owner's equity. So, you see, the total current liabilities of your company are $3,372,000, 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 $8,772,000. 当然，这张资产负债表包含三个主要部分，即资产、负债和所有者净资产值。贵公司总的流动债务是$3,372,000，所有者净资产值是$5,400,000，这就意味着总资产（等于债权人和所有者净资产之和）为$8,772,000。

I: What's the creditor's equity? 那债权人净资产值是什么？

A: The creditor's equity is the same as liabilities. 债权人净资产值就是负债。