¡¡¡¡642.Excuse me£¬sir.May I apply for the position of accountant£¿
¡¡¡¡ÏÈÉú£¬ÎÒ¿ÉÒÔÉêÇë»á¼ÆÒ»Ö°Âð£¿
¡¡¡¡643.Sure.Please sit down.
¡¡¡¡µ±È»¿ÉÒÔ£¬Çë×ø¡£
¡¡¡¡644.What university did you graduate from£¿
¡¡¡¡Äã´ÓÄÄËùѧУ±ÏÒµ£¿
¡¡¡¡645.I graduated from Beijing College of Commerce.
¡¡¡¡ÎÒ±ÏÒµÓÚ±±¾©ÉÌѧԺ¡£
¡¡¡¡646.What was your major at college£¿
¡¡¡¡ÄãÉÏ´óѧÖ÷ÐÞʲôöλÔÓéÀֵǼÈë¿ÚÏÂÔØ£¿
¡¡¡¡647.My major was accounting.
¡¡¡¡ÎÒÖ÷ÐÞ»á¼Æѧ¡£
¡¡¡¡648.Can you name some of the courses you completed in relation to accounting£¿
¡¡¡¡ÄãÄÜ˵³öһЩÄãѧ¹ýµÄÓë»á¼ÆÏà¹ØµÄ¿Î³ÌÂð£¿
¡¡¡¡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.
¡¡¡¡µ±È»¿ÉÒÔ£¬ÎÒÐÞ¹ý»á¼ÆѧÔÀí¡¢ÉÌÒµ»á¼Æ¡¢³É±¾»á¼Æ¡¢¹¤Òµ»á¼Æ¡¢µç×ÓÊý¾Ý´¦Àí»á¼ÆÒÔ¼°ÉæÍâ»á¼Æ¡£
¡¡¡¡650.What was your favorite course£¿
¡¡¡¡Äãϲ»¶Ê²Ã´¿Î³Ì£¿
¡¡¡¡651.My favorite course was electronic data processing account-ing.
¡¡¡¡ÎÒ×îϲ»¶µç×ÓÊý¾Ý´¦Àí»á¼Æ¡£
¡¡¡¡652.What kind of work are you doing now£¿
¡¡¡¡ÄãÏÖÔÚÕýÔÚ×öʲô¹¤×÷£¿
¡¡¡¡653.I'm engaged in accounting.
¡¡¡¡ÎÒ×ö»á¼Æ¹¤×÷¡£
¡¡¡¡654.What are you responsibilites at your present work unit£¿
¡¡¡¡ÄãÔÚÄ¿Ç°µ¥Î»µÄ¹¤×÷Ö°ÔðÊÇʲô£¿
¡¡¡¡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.
¡¡¡¡ÎҵŤ×÷ÊÇÂÄÐи÷ÖÖ²¾¼ÇÓë»ù±¾»á¼ÆÊÂÏ°üÀ¨ÌîдÈÕ¼ÇÕË¡¢ºËʵÊý¾Ý¡¢¾ÀÕýÎó²î£¬¸ù¾ÝÔʼÊý¾Ý±àÖÆÃ÷ϸ±¨±í¡¢ºË²é»á¼ÆÎļþµÄÍêÕûÐÔ¡¢Êý×ֵľ«È·ÐÔºÍÒ»ÖÂÐÔ¡£
¡¡¡¡656.Are you familiar with PRC Financial and Tax Regulations£¿
¡¡¡¡ÄãÊìϤÖлªÈËÃñ¹²ºÍ¹ú²ÆË°ÖƶÈÂð£¿
¡¡¡¡657.I think so.
¡¡¡¡ÊìϤ¡£
¡¡¡¡658.Can you tell me something about this balance sheet now£¿
¡¡¡¡Äã¿ÉÒÔºÍÎÒ̸̸Õâ·Ý×ʲú¸ºÕ®±íµÄÇé¿öÂð£¿
¡¡¡¡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 ¡ç2£¬372£¬000£¬and the owner's equity is ¡ç 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 ¡ç 7£¬772£¬000.
¡¡¡¡µ±È»ÄÜ£¬Õâ·Ý×ʲú¸ºÕ®±í°üº¬Èý²¿·Ö£º×ʲú¡¢¸ºÕ®ºÍËùÓÐÕßȨÒæ¡£Òò´Ë£¬Äã¿´¹ó¹«Ë¾µÄµ±Ç°¸ºÕ®×ܶîΪ2£¬372£¬000ÃÀÔª£¬ËùÓÐÕßȨÒæΪ5£¬400£¬000ÃÀÔª¡£×ʲúµÈÓÚծȨÈËȨÒæ¼ÓÉÏËùÓÐÕßȨÒ棬¼´Îª7£¬772£¬000ÃÀÔª¡£
¡¡¡¡660.What's the creditor's equity£¿
¡¡¡¡Ê²Ã´ÊÇծȨÈËȨÒ棿
¡¡¡¡661.The creditor's equity is the same as liabilities.
¡¡¡¡Õ®È¨ÈËȨÒæ¼´¸ºÕ®¡£
¡¡¡¡Dialogue A
¡¡¡¡£¨I= InterviewerÖ÷ÊÔÈË A= ApplicantÊÜÊÔÈË£©
¡¡¡¡£¨knocking at the door gently£©
¡¡¡¡I£ºCome in£¬please.
¡¡¡¡A£ºGood afternoon£¬sir.My name is Wang Ling.
¡¡¡¡I£ºGood 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£ºWell£¬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.
¡¡¡¡I£ºWhat are your responsibilities at you present work unit£¿
¡¡¡¡A£ºMy 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£ºAre you familiar with PRC Financial Accounting and Tax Regulations£¿
¡¡¡¡A£ºSure.
¡¡¡¡I£ºOK.Can you tell me something about this balance sheet now£¿
¡¡¡¡A£ºOf course.This balance sheet contains three major sections£¬that is£¬assets£¬liabilities and owner's equity.So£¬you see£¬the total current 1iabilities of your company are ¡ç2£¬372£¬000£¬and owner's equity is ¡ç 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 ¡ç 7£¬772£¬000.
¡¡¡¡I£ºJust a moment.What is the creditor's equity£¿
¡¡¡¡A£ºThe creditor's equity is the same as liabilities.
¡¡¡¡I£ºHow much are accrued salaries payable£¿
¡¡¡¡A£ºThey are ¡ç 15£¬000.
¡¡¡¡I£ºCould you tell me something about cash control£¿
¡¡¡¡A£ºYes£¬of course.In accounting£¬cash means all items that are acceptable for deposit in a bank.
¡¡¡¡I£ºWhat are they£¿
¡¡¡¡A£ºSuch as paper money£¬coins£¬checks£¬money orders£¬bank deposits and so on.
¡¡¡¡I£ºWhat should we do when dealing with cash£¿
¡¡¡¡A£ºAs 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.
¡¡¡¡I£ºHow does it work£¬then£¿
¡¡¡¡A£ºThat 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£ºSo you mean that we can have a double record of cash transactions.
¡¡¡¡A£ºYes.One record is made by the company's recordkeeping procedures£¬and another is furnished by the bank.
¡¡¡¡I£ºDid you get a good record in English£¿
¡¡¡¡A£ºYes£¬I obtained nearly full marks each term.I like English very much.Besides£¬I was aware of the importance of learning English well.Nowadays every enterprise would prefer to hire a man who has a good command of English.So I worked hard at college on English.
¡¡¡¡I£ºAre you familiar with America-styled accounting£¿
¡¡¡¡A£ºI think so.When I was at college£¬I worked as an assistant account with American General Electric China Inc.for two summers.
¡¡¡¡I£ºThat's very good.You seem to have the right kind of experience.I'll let you know the result of this interview next week.
¡¡¡¡A£ºThank you.Good-Bye.
¡¡¡¡Notes ×¢ÊÍ
¡¡¡¡1.According to your application form£¬you are a university graduate in accounting and have already got 2 year's experience in a manufacturing factory.
¡¡¡¡´ÓÉêÇë±íÉÏ¿´À´£¬ÄãÊÇ»á¼ÆöλÔÓéÀֵǼÈë¿ÚÏÂÔصıÏÒµÉú£¬ÒѾÔÚÒ»¼ÒÖÆÔ쳧ÓÐÁ½ÄêµÄ¹¤×÷¾Ñé¡£
¡¡¡¡2.Well£¬my former working unit is a medium-sized enterprise.Though I am familiar with computerized accounting systems£¬I can find no application there.
¡¡¡¡ÎÒÒÔÇ°µÄ¹¤×÷µ¥Î»ÊÇÒ»¼ÒÖÐÐÍÆóÒµ¡£ËäÈ»ÎÒÊìϤ»á¼ÆµçË㻯£¬µ«ÔÚÄÇÀïÓò»ÉÏ¡£
¡¡¡¡3.How much are accrued salaries payable£¿
¡¡¡¡Ó¦¸¶¹¤×ÊÊǶàÉÙ£¿
¡¡¡¡4.In accounting£¬cash means all items that are acceptable for de-posit in a bank.
¡¡¡¡ÔÚ»á¼ÆÉÏ£¬ÏÖ½ðÖ¸µÄÊǿɱ»ÒøÐнÓÊܵÄËùÓÐÏîÄ¿¡£
¡¡¡¡5.Such as paper money£¬coins£¬checks£¬money orders£¬bank deposits and so on.
¡¡¡¡±ÈÈçÖ½±Ò¡¢Ó²±Ò¡¢Ö§Æ±¡¢»ãƱºÍÒøÐдæ¿îµÈ¡£
¡¡¡¡6.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.
¡¡¡¡°´³£¹æ£¬ÎÒÃÇÓ¦µ±¿ØÖÆÏÖ½ð´¦ÀíºÍ¼Ç¼£¬ÏÖ½ð¹ÜÀíÓ¦ÓëÏÖ½ðÒµÎñµÄ¼Ç¼·Ö¿ª½øÐС£ÕâÑù£¬²î´í¾ÍÄÜÂíÉϲé³öÀ´£¬Ò²¼õÉÙÁ˲»·¨ÐÐΪµÄ¿ÉÄÜÐÔ¡£
¡¡¡¡7.How does it work£¬then£¿
¡¡¡¡ÕâÊÇÔõô×öµÄÄØ£¿
¡¡¡¡8.That 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.
¡¡¡¡Õâ¾ÍÊÇ˵£¬ËùÓеÄÏÖ½ðÊÕÈëÒªÈçÊý´æÈëÒøÐУ¬Ò»ÇеÄÖ÷ÒªÖ§³ö¶¼Ê¹ÓÃ֧Ʊ£¬²¢ÉèÁ¢Ô¤¸¶×ʽðÀ´ÓÃÓÚÁãÐǵÄÏÖ½ðÖ§¸¶¡£
¡¡¡¡9.So you mean that we can have a double record of cash transactions.
¡¡¡¡ÄãÊÇ˵ÕâÑùÒ»À´ÎÒÃǾͿÉÒÔ¶ÔÏÖ½ðÒµÎñÓÐË«ÖؼǼÁË¡£
¡¡¡¡Words and Expressions
¡¡¡¡balance sheet n.×ʲú¸ºÕ®£¨Æ½ºâ£©±í
¡¡¡¡³£¼ûµÄÆäËû±¨±í»¹ÓÐ financial statement£¨²ÆÎñ±¨±í£©£¬ income statement£¨ÊÕÒæ±í£©µÈ¡£
¡¡¡¡assets n.×ʲú
¡¡¡¡Á÷¶¯×ʲúΪ current assets
¡¡¡¡¹Ì¶¨×ʲúΪ fix assets
¡¡¡¡Á÷¶¯×ʽð¿É°üÀ¨ÏÖ½ð£¨cash£©¡¢Ó¦¸¶Õ˿accounts receivable£©¡¢Ô¤¸¶±£ÏÕ½ð£¨prepaid insurance£©¡¢ÔÚÓÃÎïÁÏ£¨supplies on hand£©µÈ¡£
¡¡¡¡liabilities n.¸ºÕ®
¡¡¡¡Á÷¶¯¸ºÕ®Îª current liability£¬Ëü¿ÉÒÔ°üÀ¨Ó¦¸¶Æ±¾Ý£¨notes payable£©¡¢Ó¦¸¶Õ˿accounts payable£©¡¢Ó¦¸¶Î´¸¶¹¤×Ê£¨accrued salaries payable£©µÈÏî¡£
¡¡¡¡owner's equity n.ËùÓÐÕßȨÒæ
¡¡¡¡cash control n.ÏÖ½ð¿ØÖÆ
¡¡¡¡paper money n.Ö½±Ò£»
¡¡¡¡coin n.Ó²±Ò
¡¡¡¡check n.֧Ʊ
¡¡¡¡money order n.»ãƱ
¡¡¡¡bank deposit n.ÒøÐдæ¿î
¡¡¡¡handle v.´¦Àí
¡¡¡¡cash transaction n.ÏÖ½ð½»Ò×
¡¡¡¡irregularity n.²»·¨ÐÐΪ
¡¡¡¡cash receipt n.ÏÖ½ðÊÕÈë
¡¡¡¡imprest n.Ô¤¸¶¿î
¡¡¡¡a.Ô¤¸¶µÄ£¬Ô¤½èµÄ
¡¡¡¡petty cash ÁãÓÃ×ʽð
¡¡¡¡disbursement n.Ö§¸¶
¡¡¡¡record keeping n.²¾¼Ç
