2017年英語(yǔ)面試口語(yǔ)：關(guān)于會(huì)計(jì)職務(wù)

i：what are your responsibilities at you present work unit?

a：my work involves various routine bookkeeping and basic ac-counting 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 1iabilities of your 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 imprest fund 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 recordkeeping 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 learning 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.

i：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.i'll let you know the result of this interview next week.

a：thank you.good-bye.

notes 注釋

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

從申請(qǐng)表上看來(lái)，你是會(huì)計(jì)專(zhuān)業(yè)的畢業(yè)生，已經(jīng)在一家制造廠(chǎng)有兩年的工作經(jīng)驗(yàn)。

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.

我以前的工作單位是一家中型企業(yè)。雖然我熟悉會(huì)計(jì)電算化，但在那里用不上。

3.how much are accrued salaries payable?

應(yīng)付工資是多少?

4.in accounting，cash means all items that are acceptable for de-posit in a bank.