651. My favorite course was electronic data processing accounting.

　　我最喜欢电子数据处理会计。

　　652.What kind of work are you doing now?

　　你现在正在做什么工作?

　　653. I'm engaged in accounting.

　　我做会计工作。

　　654. What are you responsibilities at your present work unit?

　　你在目前单位的工作职责是什么?

　　655. My work involves various routine bookkeeping and basic ac-counting tasks Including journal entries，verifying data andreconciling discrepancies， preparing detailed reports from raw data，and checking accounting documents for completeness，mathematical accuracy and consistency.

　　我的工作是履行各种簿记与基本会计事项，包括填写日记账、核实数据、纠正误差，根据原始数据编制明细报表、核查会计文件的完整性、数字的精确性和一致性。

　　656 Are you familiar with PRC Financial and Tax Regulations?

　　你熟悉中华人民共和国财税制度吗?

　　657. I think so.熟悉。

　　658. Can you tell me something about this balance sheet now?

　　你可以和我谈谈这份资产负债表的情况吗?

　　659.Of course. This balance sheet contains three major sections，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$5，400000. 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.

　　当然能，这份资产负债表包含三部分：资产、负债和所有者权益。因此，你看责公司的当前负债总额为2，372，000美元，所有者权益为5，400，000美元。资产等于债权人权益加上所有者权益，即为7，772，000美元。

　　660. What's the creditor's equity?

　　什么是债权人权益?

　　661. The creditor's equity is the same as liabilities.

　　债权人权益即负债。

　　Dialogue A

　　(I=Interviewer正试人 A=Applicant受试人)

　　(knocking at the door gently)

　　I：Come in ，please.

　　A： Good afternoon， sir My name Is Wang Ling.

　　I： Good afternoon， Miss Wang.According to your application form， you are a university graduate in accounting and have already got 2 year's work experience in a manufacturing factory.

　　Now， can you tell me what made you decide to leave your former factory and apply for the vacancy here?

　　A： Well， my former working unit is a medium-sized enterprise?Though I am familiar with computerized accounting systems，

　　l can find no application there.That's the reason why I want to come here to face the new challenge.

　　I： What are your responsibilities at you present work unit?

　　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 PRC Financial Accounting and Tax Regulations?

　　A：Sure.

　　I： OK.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's equity.So， you see， the total current liabilities of you 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 the owner's equities， are $ 7,772,000.

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

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

　　I：How much are accrued salaries payable?

　　A： They are $ 15,000.

　　I： Could you tell me something about cash control?

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

　　I： What are they?

　　A： Such as paper money， coins，checks， money orders， bank deposits and so on.

　　I：What should we do when dealing with cash?

　　A： 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.

　　I： How does it work， then?

　　A： That means all cash receipts are deposited intact in the bank，and all major payments are made by check and an imprestfund is used for petty cash disbursements.

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

　　A： Yes.One record is made by the company's record keeping procedures， and another is furnished by the bank.

　　I：Did you get a good record in English?

　　A： Yes， I obtained nearly full marks each term. I like English very much. Besides， I was aware of the importance of learn-

　　ing English well. Nowadays every enterprise would prefer to hire a man who has a good command of English. So I worked hard at college on English.

　　l：Are you familiar with America-styled accounting?

　　A：I think so . When I was at college , I worked as an assistant account with American General Electric China Inc. for two summers.

　　I： That's very good. You seem to have the right kind of experience.

　　A: I'll let you know the result of this interview next week.Thank you. Good-Bye.

　　Notes注释

　　1. According to your application form,you are a university graduate in accounting and have already got 2 year experience in a manufacturing factory.

　　从申请表上看来,你是会计专业的毕业生.已经在一家制造厂有两年的工作经验。

　　2. Well, my former working unit is a medium-sized enterprise.Though I am familiar with computerized accounting systems,. I can find no application there.

　　我以前的工作单位是一家中型企业。虽然我熟悉会计电算化,但在那里用不上.

　　3 .How much are accrued salaries Payab1e?

　　应付工资是多少?

　　4. In accounting, cash means all items that are acceptable for deposit in a bank,

　　在会计上，现金指的是可被银行接受的所有项目.

　　5. Such as paper money, coins, checks, money orders, bank deposits and so on.

　　比如纸币.硬币.支票、汇票和银行存款等。