A: Have you taken Accounting for Decision-Making and Control?
你学过《决策与控制会计》吗?
B: No,we have not taken such a course, but we have taken a more specialized course for decision making, by the name of Forecasting and Decision-Making.
没有,但我们学了一门更专业的有关决策的课程,名字叫《预测与 决策》。
A: What are your responsibilities in your present work?
你目前工作的主要职责是什么?
B: My work involves various routine bookkeeping and basic accounting tasks.
我的工作包括日常记账以及基本的账目清算任务。
journal entry会计分录; entry进入,登记,记账; reconcile使和谐,查出
A: You can speak English fluently but I wonder if you can deal with bookkeeping and accounting in English.
你英语说得很流利,但我不知道你能否用英语记账及清算账目。
B: No problem. The professional English course is just English for Accounting. Moreover, the Atlantic Trading Company is a Sino-Australian joint venture. When I served part-time there, I became well acquainted with accounting operated in English.
Excuse me,sir. May I apply forthe position of accountant?
先生,我可以申请会计一职吗?
Sure.Pleasesit down.
当然可以,请坐。
What university did you graduate from?
你从哪所学校毕业?
I graduated from Beijing College ofCommerce.
我毕业于北京商学院。
What was your major at college?
你上大学主修什么专业?
My major was accounting.
我主修会计学。
Can you name some of the courses youcompleted in relation to accounting?
你能说出一些你学过的与会计相关的课程吗?
Sure.I took such courses as accountingprinciples,commercial accounting,cost accounting,industrial accounting,electronic data processing accounting,and accountinginvolved in foreign capital enterprises.
当然可以,我修过会计学原理、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。
What was your favorite course?
你喜欢什么课程?
My favorite course was electronic dataprocessing account-ing.
我最喜欢电子数据处理会计。
What kind of work are you doing now?
你现在正在做什么工作?
I'm engaged in accounting.
我做会计工作。
What are you responsibilities at yourpresent work unit?
你在目前单位的`工作职责是什么?
My work involves various routinebookkeeping and basic ac-counting tasks including journal entries,verifyingdata and reconciling discrepancies,preparing detailedreports from raw data,and checking accounting documents for completeness,mathematicalaccuracy and consistency.
Are you familiar with PRC Financial and TaxRegulations?
你熟悉中华人民共和国财税制度吗?
I think so.
熟悉。
Can you tell me something about thisbalance sheet now?
你可以和我谈谈这份资产负债表的情况吗?
Of course. This balance sheet containsthree major sections,that is,assets,liabilities and owner's equity. So,you see,the totalcurrent liabilities of your company are $2,372,000,and theowner's equity is $ 5,400,000.That means that the total assets,which is equal tothe sum of the creditor's and the owner's equities,are $ 7,772,000.