評論
打印
Smith: You have said that you minored in accounting.
史密斯：你說你修了會計的雙學位。
Li Tian: Yes. I studied in accounting for one and half years.
李甜：是的。我學了一年半。
Smith: Let me test your basic knowledge on accounting.
史密斯：讓我考考你會計的基礎知識。
Li Tian: OK.
李甜：好的。
Smith: Tell me about this balance sheet.
史密斯：跟我說說這份資產負債表。
Li Tian: This balance sheet consists of assets, liabilities and owners' equity.
李甜：資產負債表包括了資產、負債和所有者權益三個部分。
Smith: What's the number of total liabilities?
史密斯：一共有多少負債？
Li Tian: It's 3 million yuan.
李甜：一共有300萬元。
Smith: How about the current liability?
史密斯：那短期負債有多少？
Li Tian: The current liability is 10 million yuan.
李甜：有1000萬元。
