會計英語面試對話

　　面試的時候，考官一般都會問一些關于職場上的問題，以下是小編搜索整理一篇會計英語面試對話，歡迎大家閱讀!

　　I：Come in, please.

　　I：請進。

　　B：Good afternoon, sir. My name is Zhuo Yao.

　　B:下午好,先生。我叫卓遙。

　　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。從申請表上看來，你是 會計專業的畢業生，已經有在佳能公司 兩年的工作經驗。

　　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:我從前的工作單位是一家大型企業。雖 然我熟悉會計電算化,但在那里學非所 用，所以我愿來此接受新的挑戰。

　　A：Are you familiar with PRC Financial Accounting and Tax Regulations?

　　I：你熟悉中華人民共和國財會稅收規定嗎？

　　B：Sure.

　　B:當然。

　　A：OK. Can you tell me something about this balance sheet now?

　　I：很好。你可以和我詳細談一談這份資產 負債表嗎？

　　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:當然可以。這張資產負債表有三大部 分,即資產、負債和所有者權益。因此你 看,貴公司的流動負債總額為2372000美 元,所有者權益為5400000美元。資產總 額等于債權人權益和所有者權益的總和。這就是說，資產總額是7772000美

　　A： Just a moment. What is the creditor's equity?

　　I：請等一下。什么是債權人權益？

　　B： The creditor's equity is the same as liabilities.

　　B:債權人權益就是負債。

　　A： How much are accrued salaries payable?

　　I：未付工資是多少？

　　B： They are $ 15,000.

　　B:有15000美元。

　　A： Could you tell me something about cash control?

　　A：你能不能告訴我一些現金控制的事？

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

　　B:當然可以。在會計上，現金指的是可被 銀行接受的所有存款項目。

　　A：What are they?

　　I：它們是什么？

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

　　B:比如紙幣、硬幣、支票、匯票和銀行存款等。

　　I：What's cash? Should we do when dealing with

　　I：我們在處理現金時應當怎么做？

　　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:按照常規，我們應當控制現金的.處理和 記錄，現金管理應與現金業務的紀錄分 開,這樣差錯就能馬上查出來，也就減少 了不法行為的可能性。

　　A：How does it work, then?

　　I：這是怎么做的呢？

　　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.

　　B:這就是說,所有的現金收人要如數存入 銀行，一切的主要支出都使用支票，并設 立預付資金來用于零星的現金支付。

　　A：So you mean that we can have a double record of cash transactions.

　　I：你是說這樣一來我們就可以對現金業務有雙重記錄了？

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

　　B:是的。一份記錄是由公司的簿記程序發生,另一份記錄由銀行提供。

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

　　I：看來你很在行。我下星期通知你面試結果。

　　B：Thank you. Good-bye.

　　B:謝謝，再見。

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