会计英语面试对话

会计英语面试对话(总4页)

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会计英语面试对话

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I：Come in, please. I：请进。

B：Good afternoon, sir. My name is Zhuo Yao. B:下午好,先生。我叫卓遥。

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.

I：下午好，卓小姐。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.

B: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,但在那里学非所 用，所以我愿来此接受新的挑战。

A：Are you familiar with PRC Financial Accounting and Tax Regulations? I：你熟悉中华人民共和国财会税收规定吗？ B：Sure.

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B:当然。

A：OK. Can you tell me something about this balance sheet now? I：很好。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 owners equity. So you see, the total current liabilities of your company are $2,372,000, and owner's equity is $ 5,400,000. That means that the total assets, which is equal to the sum of the creditor's and owner's equities, are $7,772,000. B:当然可以。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00000美元。资产总 额等于债权益和所有者权益的总和。这就是说，资产总额是7772000美

A： Just a moment. What is the creditor's equity? I：请等一下。什么是债权益？

B： The creditor's equity is the same as liabilities. B:债权益就是负债。

A： How much are accrued salaries payable? I：未付工资是多少？ B： They are $ 15,000. B:有15000美元。

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

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B： Yes, of course. In accounting, cash means all Items that are acceptable for deposit in a bank.

B:当然可以。在会计上，现金指的是可被 银行接受的所有存款项目。 A：What are they? I：它们是什么？

B：Such as paper money, coins, cheques, money orders, bank deposits and so on.

B:比如纸币、硬币、支票、汇票和银行存款等。 I：What's cash

Should we do when dealing with

I：我们在处理现金时应当怎么做？

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.

B: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纪录分 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? I：这是怎么做的呢？

B：That means all cash receipts are deposited intact in the bank, and ail major payments are made by cheques and an imprest fund is used for petty cash disbursements.

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B:这就是说,所有的.现金收人要如数存入 银行，一切的主要支出都使用支票，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. I：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 recordkeeping procedures, and another is furnished by the bank.

B: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.

I：看来你很在行。我下星期通知你面试结果。 B：Thank you. Good-bye. B:谢谢，再见。

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