求職英語口語會(huì)計(jì)師

應(yīng)聘會(huì)計(jì)師

會(huì)計(jì)師事務(wù)所提供的服務(wù)包括有：成立公司、會(huì)計(jì)、核算、評(píng)估、稅務(wù)咨詢（包括稅務(wù)調(diào)查和實(shí)地審查）、公司清盤。事務(wù)所的專業(yè)人士有：注冊(cè)會(huì)計(jì)師、稅務(wù)師、資產(chǎn)評(píng)估師、房地產(chǎn)估價(jià)師和選價(jià)工程師，都在會(huì) 計(jì) 、 審 計(jì) 、 經(jīng) 濟(jì) 、 稅 務(wù) 、 工 程 等 方 面具有豐富的專業(yè)知識(shí)和工作經(jīng)驗(yàn)。 
BASIC EXPRESSIONS  基本句型表達(dá)

1) I forgot to include my experience as an accountant in my resume.
我忘記在我的個(gè)人簡(jiǎn)歷里寫上我的會(huì)計(jì)經(jīng)歷了。

2) The professional English course is just English for accounting.
我的專業(yè)英語就是會(huì)計(jì)英語。

3) I believe I can have a promising career with the development of this company.
我相信隨著公司的發(fā)展，我的事業(yè)也會(huì)大有前途的。

4) I have passed the five courses required by the Chinese CPA Association.
我已經(jīng)通過了中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)所要求的五門課程。

5) I抦 engaged in accounting.
我從事會(huì)計(jì)行業(yè)。

6) Can you name some of the courses you completed in relation to accounting?
你能說出幾門你學(xué)過的和會(huì)計(jì)有關(guān)的課程嗎？

7) This balance sheet contains three major sections, that is, assets, liabilities and owner抯 equity.
這張資產(chǎn)負(fù)債表包含三個(gè)主要部分，那就是資產(chǎn)、負(fù)債和所有者凈資產(chǎn)值。
8) The creditor抯 equity is the same as liabilities.
債權(quán)人的凈資產(chǎn)值就是負(fù)債。

CONVERSATIONS  會(huì)話
（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: 請(qǐng)進(jìn)。
A: 早上好，史密斯女士。
I: 早上好，你是孫先生吧？請(qǐng)坐。
A: 是的，謝謝。
I: 我從你的簡(jiǎn)歷中知道你是北京大學(xué)會(huì)計(jì)專業(yè)的。能告訴我你都學(xué)了哪些相關(guān)課程嗎？
A: 第一學(xué)年，我們學(xué)了《會(huì)計(jì)原理》，接下來的幾年學(xué)了《成本會(huì)計(jì)》、《商業(yè)會(huì)計(jì)》、《工業(yè)會(huì)計(jì)》和《管理會(huì)計(jì)》。
I: 你學(xué)過《決策與控制會(huì)計(jì)》嗎？
A: 沒有，但我們學(xué)了一門更專業(yè)的有關(guān)決策的課程，名字叫《預(yù)測(cè)與決策》。
I: 從成績(jī)單上可以看出你每門課程都學(xué)得很好，可我們廣告上說我們需要有實(shí)際工作經(jīng)驗(yàn)的會(huì)計(jì)師。
A: 我忘了在個(gè)人簡(jiǎn)歷里寫上會(huì)計(jì)經(jīng)歷了。實(shí)際上，在我的第二和第三學(xué)年，我在大西洋商貿(mào)公司做過兼職會(huì)計(jì)。我每周在那里工作三個(gè)晚上，而且做得很出色。這是他們的推薦信。
I: 你英語說得很流利，但我不知道你能否用英語記帳和清算帳目。
A: 沒問題，我的專業(yè)英語就是會(huì)計(jì)英語，而且，你也知道大西洋商貿(mào)公司是一家中澳合資企業(yè)。我在那里做兼職時(shí)，就已經(jīng)熟練掌握用英語進(jìn)行會(huì)計(jì)操作了。
I: 聽起來不錯(cuò)，那你為什么選擇了我們公司呢？
A: 我有個(gè)親戚在貴公司的生產(chǎn)部當(dāng)經(jīng)理，她叫劉靈。她告訴我許多有關(guān)貴公司的情況，我非常感興趣。我相信隨著公司的發(fā)展，我的事業(yè)也會(huì)大有前途的。
I: 你知道我們公司給員工的報(bào)酬情況嗎？
A:不知道，你能介紹一下嗎？
I: 當(dāng)然，對(duì)初級(jí)會(huì)計(jì)師，前半年我們每個(gè)月支付1500元。我們有一個(gè)等級(jí)體系來評(píng)定你的工作。如果你進(jìn)步了，我們肯定會(huì)增加你的薪水。有注冊(cè)會(huì)計(jì)師證書的初級(jí)者，他們每個(gè)月至少能拿到2000元。
A: 我已經(jīng)通過了中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)所要求的五門課程，但證書要到下個(gè)月才能拿到。那怎么辦？
I: 我希望在我們7月末作出決定之前你能把注冊(cè)會(huì)計(jì)師證書拿給我看看。
A: 謝謝你，史密斯女士。和你談話真的很高興。
I: 我也一樣。我們會(huì)和你保持聯(lián)系的。
A: 謝謝，再見。

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，打擾你了，我是來應(yīng)聘會(huì)計(jì)師的。
I: 好，請(qǐng)坐吧。你是哪個(gè)大學(xué)畢業(yè)的？
A: 我是天津商學(xué)院畢業(yè)的。
I: 你大學(xué)時(shí)的專業(yè)是什么？
A: 是會(huì)計(jì)專業(yè)。
I: 你能說出幾門你學(xué)過的和會(huì)計(jì)有關(guān)的課程嗎？
A: 當(dāng)然可以了。我學(xué)過會(huì)計(jì)原理、商業(yè)會(huì)計(jì)、成本會(huì)計(jì)、工業(yè)會(huì)計(jì)、電算會(huì)計(jì)以及涉外會(huì)計(jì)。
I: 你現(xiàn)在做什么工作?
A: 做會(huì)計(jì)。
I: 你目前工作的主要職責(zé)是什么？
A: 我的工作包括日常記帳以及基本的帳目清算任務(wù)，例如日記帳分錄、核對(duì)數(shù)據(jù)、理順差錯(cuò)、為原始數(shù)據(jù)準(zhǔn)備詳細(xì)的報(bào)告以及檢查帳目文檔的完整性、準(zhǔn)確性和一致性。
I: 你熟悉中華人民共和國(guó)的財(cái)政和稅收條例嗎？
A:是的。
I: 現(xiàn)在你能給我講講這張資產(chǎn)負(fù)債表嗎？
A: 當(dāng)然，這張資產(chǎn)負(fù)債表包含三個(gè)主要部分，即資產(chǎn)、負(fù)債和所有者凈資產(chǎn)值。貴公司總的流動(dòng)債務(wù)是$3,372,000，所有者凈資產(chǎn)值是$5,400,000，這就意味著總資產(chǎn)（等于債權(quán)人和所有者凈資產(chǎn)之和）為$8,772,000。
I: 那債權(quán)人凈資產(chǎn)值是什么？
A: 債權(quán)人凈資產(chǎn)值就是負(fù)債。
related  有關(guān)的   principle 原理，原則
forecast  預(yù)測(cè)   school report card 成績(jī)單
bookkeeping  薄記   accounting 帳目清算，結(jié)帳
joint venture 合資企業(yè)   acquainted  熟知的，知曉的
promising  有前途的   grading   分等級(jí)
CPA    注冊(cè)會(huì)計(jì)師   association 協(xié)會(huì)
engage in 從事   journal entry  會(huì)計(jì)分錄
entry  進(jìn)入，登記，記帳  reconcile   使和諧；查出
regulation 規(guī)則，條例  balance sheet 資產(chǎn)負(fù)債表
asset 資產(chǎn)    liability 負(fù)債， 債務(wù)
equity 凈資產(chǎn)值   creditor  債權(quán)人