2024年4月21日发(作者：u盘win7重装系统教程)

鲜活会话：

第一段：

A：Come in, please.

B: Good afternoon,sir. My name is XX.

A: Good afternoon, Miss Zhuo. According to your application form, you are a university graduate

in accounting and have already got two years’ work experience in Canon company. 从申请表

上看来，你是会计专业的毕业生，已经有在佳能公司两年的工作经验。

B: Well, my former working unit is a big-sized enterprise. Though I am familiar with

computerized accounting system, I can find no application there. That’s the reason why I want

to come here to face the new challenge. 我从前的工作单位是一家大型企业。虽然我熟悉会

计电算化，但是在那里学非所用，所以我愿意来此接受新的挑战。

A: Are you familiar with PRC Financial Accounting and Tax Regulations? 你熟悉中华人民共和

国财会税收规定吗

B: Sure.

A: OK. Can you tell me something about this balance sheet now? 你可以和我详细谈一谈这份

资产负债表吗？

B: 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 $2372000, and

owner’s equity is $5400000. That means that the total assets, which is equal to the sum of the

creditor’s and owner’s equities, are $7772000. 这张资产负债表有三大部分，即资产、负债、

和所有者权益。因此你看，贵公司的流动负债总额为2372000美元，所有者权益为5400000

美元。资产总额等于债权人权益和所有者权益的总和。这就是说，资产总额是7772000

美元。

A: Just a moment. What is the creditor’s equity? 请等一下，什么事债权人权益

B: The creditor’s equity is the same as liabilities. 债券人权益就是负债

A: How much are accrued salaries payable?未付工资是多少

B: They are $15000.有15000美元

A: Could you tell me something about cash control?你能不能告诉我一些现金控制的事情

B: Yes, of course. In accounting, cash means all items that acceptable for deposit in a bank.当然可

以，在会计上，现金指的是可被银行所接受的所有存款项目。

A: What are they?

B: Such as paper money, coins, cheques, money orders, bank deposits and so on.比如纸币、硬币、

支票、汇票和银行存款等。

A: What should we do when dealing with cash?我们在处理现金时应该怎么做

B: 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.按照常规，我们应当控制现金的处理和记录，现

金管理应与现金业务的记录分开，这样差错就能马上查出来，也就减少了不法行为的可

能性。

A: How does it work, then?这是怎么做的呢？

B: That means all cash receipts are deposited intact in the bank, and all major payments are made

by cheques and an imprest fund is used for petty cash disbursements. 这就是说，所有的现金

收入要如数存入银行，一切的主要支出都是用支票，并设立预付资金来用于零星的现金

支付。

A: So you mean that we can have a double record of cash transactions.你是说这样一来我们就可

以对现金业务有双重记录了？

B: Yes. One record is made by the company’s record keeping procedures, and another is furnished

by the bank.是的，一份记录是由公司的簿记程序发生，另一份记录由银行提供。

A: You seem to have the right kind of experience. I’ll let you know the result of this interview next

week. 看来你很在行，我下星期通知你面试结果。

B: Thank you. Good-bye.

第二段对话：

A: Excuse me, sir. May I apply for the position of certified public accountant?

B: Sure. Please sit down. What university did you graduate from?

A: I graduated from Chongqing College of Commerce. 重庆商学院

B: What was your major at college?

A: Accounting.

B: Can you name some of the courses you completed in relation to accounting?你能说出一些你

所修过的同会计学相关的课程吗？

A: Sure. I took such courses as Accounting Principles, Commercial Accounting, Cost Accounting.

Industrial Accounting, Electronic Data Processing Accounting, and Accounting involved in

Foreign Capital Enterprises.当然可以，我修过会计原理，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。

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

A: I work as an accountant with Acon China Inc.我在雅芳中国公司做过会计

B: What are your responsibilities at your present work unit?你在目前工作单位的职责是什么

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.我的工作室履行各种簿记与基础会计事项，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，检查会计文件的完整性，数字的精确性和一致性。

B: Are you familiar with American accounting?你熟悉美式会计吗

A: I think so. When I was at college, I worked as an assistant accountant with American Merrill

Lynch China Inc for two summers.我想我熟悉，读大学时，我有两个暑假都在美国美林证

券中国公司当助理会计员。

第三段对话：

A: What was your favorite course?

B: My favorite course was Electronic Data Processing Accounting.

A: Did you get a good record in English?

B: Yes, I obtained nearly full marks each term. I liked English very much. Besides. I was aware of

the importance of learning English well. Nowadays every enterprise would prefer to hire

someone who has a good command of English. So I worked hard at college on English.

A: It is indicated in your ID card that you were born in 1980. Are you married?

B: Yes, I am.

A: Do you have any children?

B: Not, yet. We got married not long ago.