Key Sentences(重點(diǎn)句子)
642.Excuse me，sir.May I apply for the position of accountant?
先生，我可以申請(qǐng)會(huì)計(jì)一職嗎?
643.Sure.Please sit down.
當(dāng)然可以，請(qǐng)坐。
644.What university did you graduate from?
你從哪所學(xué)校畢業(yè)?
645.I graduated from Beijing College of Commerce.
我畢業(yè)于北京商學(xué)院。
646.What was your major at college?
你上大學(xué)主修什么專業(yè)?
647.My major was accounting.
我主修會(huì)計(jì)學(xué)。
648.Can you name some of the courses you completed in relation to accounting?
你能說(shuō)出一些你學(xué)過的與會(huì)計(jì)相關(guān)的課程嗎?
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.
當(dāng)然可以，我修過會(huì)計(jì)學(xué)原理、商業(yè)會(huì)計(jì)、成本會(huì)計(jì)、工業(yè)會(huì)計(jì)、電子數(shù)據(jù)處理會(huì)計(jì)以及涉外會(huì)計(jì)。
650.What was your favorite course?
你喜歡什么課程?
651.My favorite course was electronic data processing account-ing.
我最喜歡電子數(shù)據(jù)處理會(huì)計(jì)。
652.What kind of work are you doing now?
你現(xiàn)在正在做什么工作?
653.I'm engaged in accounting.
我做會(huì)計(jì)工作。
654.What are you responsibilites at your present work unit?
你在目前單位的工作職責(zé)是什么?
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.
我的工作是履行各種簿記與基本會(huì)計(jì)事項(xiàng)，包括填寫日記賬、核實(shí)數(shù)據(jù)、糾正誤差，根據(jù)原始數(shù)據(jù)編制明細(xì)報(bào)表、核查會(huì)計(jì)文件的完整性、數(shù)字的精確性和一致性。
656.Are you familiar with PRC Financial and Tax Regulations?
你熟悉中華人民共和國(guó)財(cái)稅制度嗎?
657.I think so.
熟悉。
658.Can you tell me something about this balance sheet now?
你可以和我談?wù)勥@份資產(chǎn)負(fù)債表的情況嗎?
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 $2，372，000，and the owner's equity is $ 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 $ 7，772，000.
當(dāng)然能，這份資產(chǎn)負(fù)債表包含三部分：資產(chǎn)、負(fù)債和所有者權(quán)益。因此，你看貴公司的當(dāng)前負(fù)債總額為2，372，000美元，所有者權(quán)益為5，400，000美元。資產(chǎn)等于債權(quán)人權(quán)益加上所有者權(quán)益，即為7，772，000美元。
660.What's the creditor's equity?
什么是債權(quán)人權(quán)益?
661.The creditor's equity is the same as liabilities.
債權(quán)人權(quán)益即負(fù)債。