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12. 應聘會計師
會計師事務所提供的服務包括有：成立公司、會計、核算、評估、稅務咨詢（包括稅務調查和實地審查）、公司清盤。事務所的專業人士有：注冊會計師、稅務師、資產評估師、房地產估價師和選價工程師，都在會 計 、 審 計 、 經 濟 、 稅 務 、 工 程 等 方 面具有豐富的專業知識和工作經驗。
BASIC EXPRESSIONS 基本句型表達
1) I forgot to include my experience as an accountant in my resume.
我忘記在我的個人簡歷里寫上我的會計經歷了。
2) The professional English course is just English for accounting.
我的專業英語就是會計英語。
3) I believe I can have a promising career with the development of this company.
我相信隨著公司的發展，我的事業也會大有前途的。
4) I have passed the five courses required by the Chinese CPA Association.
我已經通過了中國注冊會計師協會所要求的五門課程。
5) I抦 engaged in accounting.
我從事會計行業。
6) Can you name some of the courses you completed in relation to accounting?
你能說出幾門你學過的和會計有關的課程嗎？
7) This balance sheet contains three major sections, that is, assets, liabilities and owner抯 equity.
這張資產負債表包含三個主要部分，那就是資產、負債和所有者凈資產值。
8) The creditor抯 equity is the same as liabilities.
債權人的凈資產值就是負債。
CONVERSATIONS 會話
（A=Applicant I=Interviewer）
Dialogue 1
I: Come in, please.
A: Good moring, Mrs Smith.
I: Good moring. You are Mr. Sun, aren抰 you? Take a seat, please.
A: Yes, thank you.
I: I抳e noticed from your resume that you majored in accounting at Peking University. Will you please tell me something about your related courses?
A: In the first academic year we learned Principles of Accounting, and in the following years we learned Cost Accounting, Commercial Accounting, Industrial Accounting, and Mangagement Accounting.
I: Have you taken Accounting for Decision-Making and Control?
A: No, we haven抰 taken such a course, but we have taken a more specialized course for decision making, by the name of Forecasting and Decision-Making.
I: From your school report card, I can see you did well in every course. But our advertisement says we need an accountant with practical work experience.
A: I forgot to include my experience as an accountant in my resume. In fact, I took a part-time job as an accountant at the Atlantic Trading Company during my second and third school year. I worked three evenings a week there and I did quite well. Here is the recommendation.
I: You can speak English fluently but I wonder if you can deal with bookkeeping and accounting in English.
A: No problem. The professional English course is just English for Accounting. Moreover, as you know, 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.
I: That sounds fine. Why did you choose to apply to our company?
A: I have a relative working as a manager in your manufacturing department. Her name is Liuling. She told me a lot about your company and I became quite interested. I believe I can have a promising career with the development of this company.
I: Do you know something about the payment we give to our employees?
A: No, can you tell me about it?
I: Of course. As for an entry-level accountant, we pay ￥1,500 a month in the first half year. We have a grading system to evaluate your work. If you have made progress, we will certainly raise your salary. For beginners with a CPA certificate, they can earn at least ￥2, 000 a month.
A: I have passed the five courses required by the Chinese CPA Association, but the certificate won抰 come to hand until next month. How about that?
I: I hope you can show me your CPA certificate before we reach a decision by the end of July.
A: Thank you, Mrs Smith. It is really a pleasure talking with you.
I: The same for me. We抣l keep in touch with you.
A: Thank you. Good-bye.
I: 請進。
A: 早上好，史密斯女士。
I: 早上好，你是孫先生吧？請坐。
A: 是的，謝謝。
I: 我從你的簡歷中知道你是北京大學會計專業的。能告訴我你都學了哪些相關課程嗎？
A: 第一學年，我們學了《會計原理》，接下來的幾年學了《成本會計》、《商業會計》、《工業會計》和《管理會計》。
I: 你學過《決策與控制會計》嗎？
A: 沒有，但我們學了一門更專業的有關決策的課程，名字叫《預測與決策》。
I: 從成績單上可以看出你每門課程都學得很好，可我們廣告上說我們需要有實際工作經驗的會計師。
A: 我忘了在個人簡歷里寫上會計經歷了。實際上，在我的第二和第三學年，我在大西洋商貿公司做過兼職會計。我每周在那里工作三個晚上，而且做得很出色。這是他們的推薦信。
I: 你英語說得很流利，但我不知道你能否用英語記帳和清算帳目。
A: 沒問題，我的專業英語就是會計英語，而且，你也知道大西洋商貿公司是一家中澳合資企業。我在那里做兼職時，就已經熟練掌握用英語進行會計操作了。
I: 聽起來不錯，那你為什么選擇了我們公司呢？
A: 我有個親戚在貴公司的生產部當經理，她叫劉靈。她告訴我許多有關貴公司的情況，我非常感興趣。我相信隨著公司的發展，我的事業也會大有前途的。
I: 你知道我們公司給員工的報酬情況嗎？
A:不知道，你能介紹一下嗎？
I: 當然，對初級會計師，前半年我們每個月支付1500元。我們有一個等級體系來評定你的工作。如果你進步了，我們肯定會增加你的薪水。有注冊會計師證書的初級者，他們每個月至少能拿到2000元。
A: 我已經通過了中國注冊會計師協會所要求的五門課程，但證書要到下個月才能拿到。那怎么辦？
I: 我希望在我們7月末作出決定之前你能把注冊會計師證書拿給我看看。
A: 謝謝你，史密斯女士。和你談話真的很高興。
I: 我也一樣。我們會和你保持聯系的。
A: 謝謝，再見。
Dialogue 2
A: Excuse me, sir. I am coming to apply for the position of accountant.
I: Oh, please sit down. What university did you graduate from?
A: I graduated from Tianjin College of Commerce.
I: What was your major at college?
A: My major was accounting.
I: Can you name some of the courses you completed in relation to accounting?
A: 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.
I: What kind of work are you doing now?
A: I抦 engaged in accounting.
I: What are your responsibilities in your present work?
A: My work involves various routine bookkeeping and basic accounting 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: Are you familiar with the PRC Financial and Tax Regulations?
A: I think so.
I: Can you tell me something about this balance sheet now?
A: Of course. This balance sheet contains three major sections, that is, assets, liabilities and owner抯 equity. So, you see, the total current liabilities of your company are $3,372,000, and the owner抯 equity is $5,400,000. That means that the total assets, which is equal to the sum of the creditor抯 and the owner抯 equities, are $8,772,000.
I: What抯 the creditor抯 equity?
A: The creditor抯 equity is the same as liabilities.
A: 先生，打擾你了，我是來應聘會計師的。
I: 好，請坐吧。你是哪個大學畢業的？
A: 我是天津商學院畢業的。
I: 你大學時的專業是什么？
A: 是會計專業。
I: 你能說出幾門你學過的和會計有關的課程嗎？
A: 當然可以了。我學過會計原理、商業會計、成本會計、工業會計、電算會計以及涉外會計。
I: 你現在做什么工作?
A: 做會計。
I: 你目前工作的主要職責是什么？
A: 我的工作包括日常記帳以及基本的帳目清算任務，例如日記帳分錄、核對數據、理順差錯、為原始數據準備詳細的報告以及檢查帳目文檔的完整性、準確性和一致性。
I: 你熟悉中華人民共和國的財政和稅收條例嗎？
A:是的。
I: 現在你能給我講講這張資產負債表嗎？
A: 當然，這張資產負債表包含三個主要部分，即資產、負債和所有者凈資產值。貴公司總的流動債務是$3,372,000，所有者凈資產值是$5,400,000，這就意味著總資產（等于債權人和所有者凈資產之和）為$8,772,000。
I: 那債權人凈資產值是什么？
A: 債權人凈資產值就是負債。
related 有關的 principle 原理，原則
forecast 預測 school report card 成績單
bookkeeping 薄記 accounting 帳目清算，結帳
joint venture 合資企業 acquainted 熟知的，知曉的
promising 有前途的 grading 分等級
CPA 注冊會計師 association 協會
engage in 從事 journal entry 會計分錄
entry 進入，登記，記帳 reconcile 使和諧；查出
regulation 規則，條例 balance sheet 資產負債表
asset 資產 liability 負債， 債務
equity 凈資產值 creditor 債權人
