非非1227
会计职务英语面试指导
求职者如何用英语去应聘会计职务呢？下面我们来看一下有哪些方法可用?
642.Excuse me，sir.May I apply for the position of accountant？
先生，我可以申请会计一职吗？
643.Sure.Please sit down.
当然可以，请坐。
644.What university did you graduate from？
你从哪所学校毕业？
645.I graduated from Beijing College of Commerce.
我毕业于北京商学院。
646.What was your major at college？
你上大学主修什么专业？
647.My major was accounting.
我主修会计学。
648.Can you name some of the courses you completed in relation to accounting？
你能说出一些你学过的与会计相关的课程吗？
649.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.
当然可以，我修过会计学原理、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。
650.What was your favorite course？
你喜欢什么课程？
651.My favorite course was electronic data processing account-ing.
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 responsibilites 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 and reconciling 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 sec-tions，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 ＄ 5，400，000.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.
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，你看贵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主试人 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 al-ready 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，I 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 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 注释
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.
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 payable？
应付工资是多少？
4.In accounting，cash means all items that are acceptable for de-posit 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。
6.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.
按常规，我们应当控制现金处理和记录，现金管理应与现金业务的记录分开进行。这样，差错就能马上查出来，也减少了不法行为的可能性。
7.How does it work，then？
这是怎么做的呢？
8.That means cash receipts are deposited intact in the bank，and major payments are made by check 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，一切的主要支出都使用支票，并设立预付资金来用于零星的现金支付。
9.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。
Words and Expression
更多相关的 英语面试 内容推荐，大家敬请参考： 英语面试应如何开场 面试自我评价的英语用语 英语面试陈述要有针对性
华兰欣子
Account Code Account Title 1001 现金 Cash1002 银行存款 Cash in Bank1015 其他货币资金 Other cash and cash equivalents1101 交易性金融资产（短期投资） Held for trading financial assets1121 应收票据 Note receivable1122 应收账款 Account receivable1123 预付帐款 Account prepaid1231 其他应收款 Other receivable123101 应收出口退税 refund of tax for export receivable123102 应收补贴款 subsidies of receivable123199 其他 other1241 坏账准备 Bad debt reserves1321 受托代销商品 Commissioned and sell the goods on a commission basis1401 商品采购 merchandise purchase1403 材料物资 Material1406 库存商品 Goods on hand1407 发出商品（分期收款发出商品） Goods on installment sale1408 出租商品 Merchandise held for rental1410 商品进销差价（包含受托代销商品差价） Differences between purchasing and selling price1411 委托加工商品 Materials in outside processing1412 包装物及低值易耗品 Wrappage & consumable supplies141201 包装物 wrappage141202 办公用品 Office supplies141203 电器家私 electrical home appliance & furnishings141204 仓储物品 things for warehouse1461 存货跌价准备 Inventory falling price reserves1501 待摊费用 Deferred and prepaid expenses150101 租赁费 lease rental150102 办公家私 furnishings150103 养路费 road maintaining fee150104 装修费 fit up fee150199 待转进项税 Pending changerover VAT on purchase15019901 进口待采集 Pending collection import VAT15019902 普通待认证 Pending attestation VAT15019903 运费待认证 Pending Transportation VAT1524 长期股权投资 long term of equity share investment1601 固定资产 fixed assets1602 累计折旧 Accumulated depreciation1603 固定资产减值准备 Fixed assets depreciation reserves1604 在建工程 Construction-in-process1606 固定资产清理 Liquidation of fixed assets1701 无形资产 Intangible assets170101 商标 Trademarks1801 长期待摊费用 Long-term deferred and prepaid expenses1901 待处理财产损益 Assets loss or income in suspense190101 待处理流动资产损益 Assets loss or income in suspense190102 待处理固定资产损益 Assets loss or income in suspense1902 其他长期资产 Other Long Term Assets190201 特准储备物资 Physical assets reserve specifically authorized 2001 短期借款 Short term debt2201 应付票据 Notes payable2202 应付帐款 Account payable2205 预收帐款 Deposit received2211 应付职工薪酬（含福利费） Wages & welfarism payable2221 应交税费（含应交税金和其他应交款） Taxes and dues payable222101 个人所得税 individual income tax222102 应交增值税 value added tax payable22210201 进项税额 VAT on purchase22210202 已交税金 VAT paid22210203 转出未交增值税 unpaid VAT changeover22210204 减免税额 tax deduction22210205 销项税额 VAT on sales22210206 进项税额转出 changeover VAT on purchase22210207 转出多交增值税 overpaid VAT changeover22210208 出口退税 VAT Refund for exported22210209 出口抵减内销产品应纳税额 export deduct domestic sales goods tax222103 未交增值税 Unpaid VAT222104 关税 tariff222105 应交消费税 consumption tax payable222106 应交城市维护建设税 tax for maintaining and building cities payable222107 应交所得税 income tax payable222108 待抵扣进项税额 pending deduct VAT on purchase222109 待调整 pending adjust222110 其他应交款 other fund in conformity with paying22211001 应交教育费附加 educational fee payable2241 其他应付款 Other payables2401 预提费用 Provision for expenses2402 特准储备资金 Fund reserve specifically authorized2601 长期借款 Long term loans2602 长期债卷（应付债卷） long term bonds2801 长期应付款 Long term account payable2811 专项应付款 Special payable2901 递延所得税负债 Deferred income tax liabilities2902 住房周转金 Housing Revolving Funds 4001 实收资本 Paid in capital4002 资本公积 Capital reserve400201 资本溢价 Capital premium4101 盈余公积 Surplus reserves410101 公益金 Legal public welfare fund4103 本年利润 Current year profits4104 利润分配 Profit distribution410401 未分配利润 undistributed profit410402 盈余公积补亏 surplus reserves recover loss410403 提取盈余公积 Withdrawal legal surplus410404 应付利润 profit payable410405 转作奖金的利润 profit change to bonus410406 应交特种基金 special funds payable410407 归还借款的利润 profit return loan410408 单项留用的利润 profit reserved for a single item 6001 主营业务收入 Prime operating revenue6051 其他业务收入 Other operating revenue6052 代购代销收入 Income from purchase and sales commission6061 汇兑损益 Exchange gain or loss6111 投资收益（包含补贴收入） Investment revenue (include Subsidize revenue)6301 营业外收入 Non operating revenue6401 主营业务成本 Operating costs6402 其他业务支出 Other business expense6403 代购代销支出 Expense from purchase and sales commission6405 营业税金及附加 Sales tax and extra charges6601 销售费用 Operating expenses660101 财产保险 property insurance660102 包装费 packaging fee660103 报关费 customs charges660104 商检费 commodity inspection fee660105 维修费 repair charge660106 仓库租金费 rental for Warehouse660107 运输费 carriage charges660108 仓储费 storage Fee660109 汽油费 gasoline660110 汽车行驶费 car travel fee660111 差旅费 travel expense660112 设计费 design fee660113 办公费 office allowance660114 工资 staff salaries660115 装卸费 handling charges660116 广告费 advertising fee660199 其他 other6602 管理费用 Adminisstrative expenses660201 办公费 office allowance660202 停车费 car parking fee660203 汽油费 gasoline660204 路桥费 toll charge660205 电话费 correspondence fee660206 差旅费 travel expense660207 印花税 stamp tax660208 折旧 depreciation660209 咨询费 Consult fee660210 福利费 welfarism660211 网络费 network fee660212 租赁费 lease rental660213 工资 staff salaries660214 业务招待费 business entertainment660215 低值易耗品摊销 article of consumption660216 水电费 utilities660217 管理费 administrative fee660218 养路费 toll maintenance fee 660219 交通费 660220 洗车费 car washing fee660221 广告费 advertising fee660222 服务费 clothing fee660223 审计费 auditing fee660224 业务宣传费 business propagandize fee660225 社保 social security660299 其他 other6603 财务费用 Finance charge660301 利息 interest exchange660302 手续费/工本费 charge for trouble6711 营业外支出 Nonbusiness expenditure671101 固定资产减值准备 fixed assets depreciation reserves6801 所得税 Income tax6901 以前年度损益调整 Prior year income adjustment (PYIA)
兰兰110110
财务会计培训内容1、会计分类明确，每种类型都有不同的职责，财务会计便是其中一种。财务会计基本是个会计信息系统，它立足于企业，面向市场，是以货币作为主要量度，对企业已经发生的交易或事项，运用专门的方法确认、计量，并且以财务会计报告为主要形式，定期向各个经济利益相关者提供会计信息的企业外部会计。2、财务会计通过一系列的会计程序，提供有用的信息，并且积极参与经营管理决策，提高企业经济效益，服务于市场经济的健康有序发展。3、那么财务会计培训内容有哪些呢？跟着学乐佳小编一起了解吧：4、5、首先，了解一下财务会计的工作职责6、1、按国家会计法，在公司财务主管的指导、监督下做好记帐付帐报帐工作。7、2、按财务制度审核原始凭证和记帐凭证，建立并且完善财务凭证。8、3、在财务经理的监督下进行财务核算，计划、控制工作，编制各种财务会计报表，组织公司日常会计核算工作，发现问题及时查实后向有关领导汇报。9、4、 认真执行会计制度，按时做好记账、算账、报账工作，如实全面地反映公司资金活动情况，做到手续完备，内容真实，数据准确，帐目清楚，按期结报。10、5、负责公司费用、销售成本及利润的核算，计提各类应交税金，办理纳税工作；11、6、定期核对往来账款，及时清算应收应付款12、7、妥善保管财务帐簿，会计报表和会计资料，保守财务秘密。13、8、 按照规定，定期（月、季、年）核对账目、结账、编制会计报表，并做到报表数字真实、计算准确、内容完整、说明清楚。任何人都不得窜改或授意、指使他人窜改会计报表数字。14、9、 按公司领导的要求，有计划地合理使用资金，随时进行控制，向领导提供资金执行情况的分析和考核，以利于公司领导采取措施，保证资金有效使用。15、10、 保管好所有财务凭证，按照规定对各种会计资料，定期收集、审查、核对，整理立卷、编制目录、装订成册并妥善保管，防止丢失损坏。16、11、完成公司领导交付的其他任务。17、18、培训内容：19、1、企业财务会计的基本理论20、2、货币资金21、3、应收款项22、4、存货23、5、投资24、6、无形资产、长期待摊费用以及其他资产25、7、流动负债26、8、长期负债27、9、所有者权益28、10、收入费用和利润29、11、会计报表12、会计报表分析
优质会计资格证问答知识库
