体验篇—应聘会计师（在线收听）

1) I forgot to include my experience as an accountant in my resume.
我忘记在我的个人简历里写上我的会计经历了。

2) The professional English course is just English for accounting.
我的专业英语就是会计英语。

3) I believe I can have a promising career with the development of this company.
我相信随着公司的发展，我的事业也会大有前途的。

4) I have passed the five courses required by the Chinese CPA Association.
我已经通过了中国注册会计师协会所要求的五门课程。

5) I抦 engaged in accounting.
我从事会计行业。

6) Can you name some of the courses you completed in relation to accounting?
你能说出几门你学过的和会计有关的课程吗？

7) This balance sheet contains three major sections, that is, assets, liabilities and owner抯 equity.
这张资产负债表包含三个主要部分，那就是资产、负债和所有者净资产值。
8) The creditor抯 equity is the same as liabilities.
债权人的净资产值就是负债。

CONVERSATIONS  会话
（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: 请进。
A: 早上好，史密斯女士。
I: 早上好，你是孙先生吧？请坐。
A: 是的，谢谢。
I: 我从你的简历中知道你是北京大学会计专业的。能告诉我你都学了哪些相关课程吗？
A: 第一学年，我们学了《会计原理》，接下来的几年学了《成本会计》、《商业会计》、《工业会计》和《管理会计》。
I: 你学过《决策与控制会计》吗？
A: 没有，但我们学了一门更专业的有关决策的课程，名字叫《预测与决策》。
I: 从成绩单上可以看出你每门课程都学得很好，可我们广告上说我们需要有实际工作经验的会计师。
A: 我忘了在个人简历里写上会计经历了。实际上，在我的第二和第三学年，我在大西洋商贸公司做过兼职会计。我每周在那里工作三个晚上，而且做得很出色。这是他们的推荐信。
I: 你英语说得很流利，但我不知道你能否用英语记帐和清算帐目。
A: 没问题，我的专业英语就是会计英语，而且，你也知道大西洋商贸公司是一家中澳合资企业。我在那里做兼职时，就已经熟练掌握用英语进行会计操作了。
I: 听起来不错，那你为什么选择了我们公司呢？
A: 我有个亲戚在贵公司的生产部当经理，她叫刘灵。她告诉我许多有关贵公司的情况，我非常感兴趣。我相信随着公司的发展，我的事业也会大有前途的。
I: 你知道我们公司给员工的报酬情况吗？
A:不知道，你能介绍一下吗？
I: 当然，对初级会计师，前半年我们每个月支付1500元。我们有一个等级体系来评定你的工作。如果你进步了，我们肯定会增加你的薪水。有注册会计师证书的初级者，他们每个月至少能拿到2000元。
A: 我已经通过了中国注册会计师协会所要求的五门课程，但证书要到下个月才能拿到。那怎么办？
I: 我希望在我们7月末作出决定之前你能把注册会计师证书拿给我看看。
A: 谢谢你，史密斯女士。和你谈话真的很高兴。
I: 我也一样。我们会和你保持联系的。
A: 谢谢，再见。

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，打扰你了，我是来应聘会计师的。
I: 好，请坐吧。你是哪个大学毕业的？
A: 我是天津商学院毕业的。
I: 你大学时的专业是什么？
A: 是会计专业。
I: 你能说出几门你学过的和会计有关的课程吗？
A: 当然可以了。我学过会计原理、商业会计、成本会计、工业会计、电算会计以及涉外会计。
I: 你现在做什么工作?
A: 做会计。
I: 你目前工作的主要职责是什么？
A: 我的工作包括日常记帐以及基本的帐目清算任务，例如日记帐分录、核对数据、理顺差错、为原始数据准备详细的报告以及检查帐目文档的完整性、准确性和一致性。
I: 你熟悉中华人民共和国的财政和税收条例吗？
A:是的。
I: 现在你能给我讲讲这张资产负债表吗？
A: 当然，这张资产负债表包含三个主要部分，即资产、负债和所有者净资产值。贵公司总的流动债务是$3,372,000，所有者净资产值是$5,400,000，这就意味着总资产（等于债权人和所有者净资产之和）为$8,772,000。
I: 那债权人净资产值是什么？
A: 债权人净资产值就是负债。
related  有关的   principle 原理，原则
forecast  预测   school report card 成绩单
bookkeeping  薄记   accounting 帐目清算，结帐
joint venture 合资企业   acquainted  熟知的，知晓的
promising  有前途的   grading   分等级
CPA    注册会计师   association 协会
engage in 从事   journal entry  会计分录
entry  进入，登记，记帐  reconcile   使和谐；查出
regulation 规则，条例  balance sheet 资产负债表
asset 资产    liability 负债， 债务
equity 净资产值   creditor  债权人

不一定非要会计专业的人才可以进入会计师事务所。其实他们需要的人才十分广泛，计算机、英语、电子、数学、金融和国际贸易等专业的都有机会，只是需要的人数较少。
Assistant Accountant：助理会计师，Certified Public Accountant：注册会计师，Senior Accountant：高级会计师，Junior Accountant：初级会计师，Chief Accountant：总会计师，会计主任
1) Why did you choose to apply to  our company?
 Why do you want to work for
 What attracted you to
 
 你为什么选择应聘我们公司？
 你为什么想要来我们公司工作？
 是什么让你想要来我们公司工作？

2) As for   an entry-level accountant,                      we pay ￥1, 500 a month   
                     an accountant with CPA certificate   in the first half year.
           a senior accountant
           a junior accountant
 
 对于初级会计师，前半年我们每个月支付1500元。
 对于注册会计师，前半年每个月1500元。
 高级会计师，前半年每个月1500元。
 初级会计师，前半年每个月1500元。