会计 Accountant由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“accountant会计词语”。
鲜活会话： 第一段：
A：Come in, please.B: Good afternoon,sir.My name is XX.A: Good afternoon, Mi Zhuo.According to your application form, you are a university graduate in accounting and have already got two years’ work experience in Canon company.从申请表上看来，你是会计专业的毕业生，已经有在佳能公司两年的工作经验。
B: Well, my former working unit is a big-sized enterprise.Though I am familiar with computerized accounting system, I can find no application there.That’s the reason why I want to come here to face the new challenge.我从前的工作单位是一家大型企业。虽然我熟悉会计电算化，但是在那里学非所用，所以我愿意来此接受新的挑战。
A: Are you familiar with PRC Financial Accounting and Tax Regulations? 你熟悉中华人民共和国财会税收规定吗 B: Sure.A: OK.Can you tell me something about this balance sheet now? 你可以和我详细谈一谈这份资产负债表吗？
B: Of course.This balance sheet contains three major sections, that is, aets, liabilities and owner’s equity.So you see, the total current liabilities of your company are $2372000, and owner’s equity is $5400000.That means that the total aets, which is equal to the sum of the creditor’s and owner’s equities, are $7772000.这张资产负债表有三大部分，即资产、负债、和所有者权益。因此你看，贵公司的流动负债总额为2372000美元，所有者权益为5400000美元。资产总额等于债权人权益和所有者权益的总和。这就是说，资产总额是7772000美元。
A: Just a moment.What is the creditor’s equity? 请等一下，什么事债权人权益 B: The creditor’s equity is the same as liabilities.债券人权益就是负债 A: How much are accrued salaries payable?未付工资是多少 B: They are $15000.有15000美元
A: Could you tell me something about cash control?你能不能告诉我一些现金控制的事情
B: Yes, of course.In accounting, cash means all items that acceptable for deposit in a bank.当然可以，在会计上，现金指的是可被银行所接受的所有存款项目。A: What are they? B: Such as paper money, coins, cheques, money orders, bank deposits and so on.比如纸币、硬币、支票、汇票和银行存款等。
A: What should we do when dealing with cash?我们在处理现金时应该怎么做
B: 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 poibility of irregularities is reduced.按照常规，我们应当控制现金的处理和记录，现金管理应与现金业务的记录分开，这样差错就能马上查出来，也就减少了不法行为的可能性。
A: How does it work, then?这是怎么做的呢？
B: That means all cash receipts are deposited intact in the bank, and all major payments are made by cheques and an imprest fund is used for petty cash disbursements.这就是说，所有的现金收入要如数存入银行，一切的主要支出都是用支票，并设立预付资金来用于零星的现金支付。A: So you mean that we can have a double record of cash transactions.你是说这样一来我们就可以对现金业务有双重记录了？
B: Yes.One record is made by the company’s record keeping procedures, and another is furnished by the bank.是的，一份记录是由公司的簿记程序发生，另一份记录由银行提供。
A: You seem to have the right kind of experience.I’ll let you know the result of this interview next week.看来你很在行，我下星期通知你面试结果。B: Thank you.Good-bye.第二段对话：
A: Excuse me, sir.May I apply for the position of certified public accountant? B: Sure.Please sit down.What university did you graduate from? A: I graduated from Chongqing College of Commerce.重庆商学院 B: What was your major at college? A: Accounting.B: Can you name some of the courses you completed in relation to accounting?你能说出一些你所修过的同会计学相关的课程吗？
A: Sure.I took such courses as Accounting Principles, Commercial Accounting, Cost Accounting.Industrial Accounting, Electronic Data Proceing Accounting, and Accounting involved in Foreign Capital Enterprises.当然可以，我修过会计原理，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。
B: What kind of work are you doing now?你现在做什么工作
A: I work as an accountant with Acon China Inc.我在雅芳中国公司做过会计
B: What are your responsibilities at your present work unit?你在目前工作单位的职责是什么 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 completene, mathematical accuracy and consistency.我的工作室履行各种簿记与基础会计事项，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，检查会计文件的完整性，数字的精确性和一致性。B: Are you familiar with American accounting?你熟悉美式会计吗
A: I think so.When I was at college, I worked as an aistant accountant with American Merrill Lynch China Inc for two summers.我想我熟悉，读大学时，我有两个暑假都在美国美林证券中国公司当助理会计员。
第三段对话：
A: What was your favorite course? B: My favorite course was Electronic Data Proceing Accounting.A: Did you get a good record in English? B: Yes, I obtained nearly full marks each term.I liked English very much.Besides.I was aware of the importance of learning English well.Nowadays every enterprise would prefer to hire someone who has a good command of English.So I worked hard at college on English.A: It is indicated in your ID card that you were born in 1980.Are you married? B: Yes, I am.A: Do you have any children? B: Not, yet.We got married not long ago.A: What kind of work are you doing now? B: I’m engaged in accounting.A: Where are you working? B: I’ve been working at Shanghai Telecommunication Bureau since my graduation from Guangdong College of Commerce.自从我广东商贸大学毕业后我一直在上海电信局工作 A: I see.If you don’t mind my asking, what was your monthly salary when working in that Bureau? B: 2500 yuan per month.A: Well, if we decide to hire your, we’d want to you work everyday from 9 a.m.to 5 p.m.with one hour’s lunch break.What do you think about it? B: I think it will be very good.A: About the salary, we’d pay you six hundred dollars a month, is that satisfactory? In addition, you can have Saturdays and Sundays off.If you want to work on Saturdays or Sundays, we’d pay you extra.B: That will be fine.I’m sure I could do my work well.A: That’s very good.What do you think a job? B: Many people say that a job for a woman is just a place where she sits for a while.But as far as I am concerned, what a man can do, a woman can do, too.And for certain sorts of jobs a woman even can do better than a man does.For example, a woman is extremely suitable for the position of accountant as accounting calls for patience and carefulne.比如，女人就特别适合担任会计的职务，因为会计工作需要耐心和细心。
A: Do you think you will want to continue working with this office even after you have a child? B: Why not? In China almost all women will continue to work even after they have children.As for me, being a mother will not affect my work.You know, my mother-in-law can take care of my child since she has been retired.A: Why are you desirous of leaving your present job? B: I find the job at your office very challenging.I’m keen to shoulder higher responsibilities.我觉得贵办事处的会计工作很有挑战性，我渴望承担更高层次的责任。
A: Our office is stationed at Shanghai Road International Hotel.Is it convenient for you to go to work every day? B: Oh, it’s not very far from my home.It’s only a twenty-five minutes bicycle ride.A: Now please leave your resume and other credentials there.We’ll notify you of our decision within a few days.Thank you for your interest in this office.Ms Li.现在请你把个人简历和其它证书留在这里。我们将在几天之内把结果通知你。谢谢你对本办事处的关注 B: I’ll await your notification.Thank you for your interview with me, sir.第四段对话：
A: Good morning.Sit down, please.B: Good morning.Thank you.My name is Xi Yu.I’m interested in the post of aistant accountant you advertised in yesterday’s Morning Paper, and I want to apply for the position.A: Oh, yes.We do have such an advertisement.And I’m glad that you are interested in the job.Now, would you begin by telling me something about yourself? B: Ok.I was born in Guizhou, I’m going to graduate from the Economics Department of Shantou University in July this year.A: What are your major courses in the university? B: The main courses include Western Economics, Foreign Trade, Marketing, Financial Management.Accounting and Principles of Accounting.A: Have you had any courses on computer? B:Yes, I have.I’ve learned Computer Application.I can compile computer programmes myself.A: What about your English.B: I’ve paed the Nationwide English Proficiency Test, Band Six.My score is 525.Here are my credentials and my resume.考过了国家六级英语水平考试。A: that’s pretty good.B: Thank you.A: What made you choose our company? B: I know something about your company.It’s very promising company.I believe that I can have may opportunities to develop myself here.A: Good.The last question.Will you be able to work overtime? Our staff need to work overtime sometimes.B: Yes, I will.Well, can I ask you a question? A: Yes.Please.B: Do you provide housing? A: No, The employees must have their own places to stay.B: What about office hours? A: From 9 a.m.to 5 p.m.As I said, sometimes overtime work may be required.B: I understand.How soon could I know the result? A: If you are accepted, we’ll inform you in two weeks.Please fill in this form.B: Ok.Well, thank you for this interview.Good-bye.A: thanks for coming.Good-bye.第五段对话： A: Come in.please.B: I’m XX.You wanted me to come here at two o’clock this afternoon so that you can have a talk about the position with me.A: Oh, yes.You are on time indeed.Have a seat, please.B: Thanks/ A: I’ve seen from your resume that you are a college graduate.B: Yes, Madam.I graduated from Wuhan College of Finance and Trade three years ago.A: What did you take as your major in college? B: I took Accounting as my major.A: What kinds of work were you in charge of in the previous company? B: I was in charge of cost price and sales revenue.A: All right, I see.Why do you want to work for a Sino-American joint venture enterprise now?为什么你现在想到一家中美合资的企业工作呢？
B: There are two reasons for me to do it.Firstly, I’m sure that there will be more opportunities for advancement if I enter your enterprise.Secondly, I’d like to acquaint myself with American culture if poible.A: I see.If you don’t mind my asking, what was your monthly salary when working in that company? B: Four hundred dollars per month.A: About the salary, we’d pay you seven hundred dollars a month.Is it satisfactory? B: That will be fine.I’m sure that I could do my work well.A: Good.I think you could.Then, we’ll give you a three-month’s trial.B: Thank you, Madam.When am I supposed to start working? A: Starting from next Monday.Please bring your college diploma and ID card with you when you come, and report to the Personnel Department first.B: Yes.I will bring them with me when coming here.Thank you again.Good-bye.单词：
Accommodation capital通融资金 Account balance账户结余 Account holder账户持有人 Account item symbol账目符号 Account of finance账务账 Account of the exchequer国库账 Account title账户名称，会计科目 Account transfer memo转账通知单 Accountancy会计工作 Accountant in charge主管会计师 Accountant会计员 Accounting analysis会计分析 Accounting convention会计惯例 Accounting document会计凭证 Accounting method核算方法 Accounting of busine营业会计 Accounting principle会计准则 Accounting procedure会计程序 Accounting rate会计汇率 Accounting rule会计规则 Accounting system会计制度 Accounting transaction会计事项，账务交易Accounting reserve年金准备 Bad debt坏账 Blocked account冻结账户 Book value账面价值 Branch accounts分类账 Budget account预算账户 Capital account资本账户 Cash advance垫款 Cash book现金账簿 Charge account赊购账 Cheque account支票账户 Closed account已结账 Closing date, the end of accounting period结账日 Closing entry结账分录 Credit account赊购账 Deposit account存款账户，提存账户 Fictitious capital虚构资本 general ledger总分类账 Interest account利息账户 International equalization account国际平衡账户 Journal account流水账 Liabilities负债 Loan accounts贷款账户 Memorandum account备查账 Notebook票据簿 Office accountant总会计、复核员 Original document原始单据 Outstanding debt未付的债务 Overdrawn account, overdraft account透支账目 Past due account过期账款 Permanent aets固定资产 Personal account人名账户 Private account私人账户 Proprietorship accounts业主账户 Purchase ledger进货分类账 Remittance account汇划账 Running account往来账户 Sale on open book account赊销账 Set up an account立账，开账户
Special account, specified account专用账户 Subsidiary bank辅助账户，明细账户
Accounting involved in foreign capital enterprises涉外会计 Cash control现金控制
Commercial accounting商业会计 Cost accounting成本会计
CPA certificate注册会计师证书 Paper money纸币
