會(huì )計面試英語(yǔ)口語(yǔ)
隨著(zhù)經(jīng)濟全球化的不斷發(fā)展，中國經(jīng)濟與世界經(jīng)濟的融合越來(lái)越密切，尤其是與西方國家的經(jīng)濟合作越來(lái)越頻繁。在國際上，包括會(huì )計在內的經(jīng)濟活動(dòng)越來(lái)越多地使用英語(yǔ)作為溝通語(yǔ)言，會(huì )計英語(yǔ)的重要性不言而喻。以下是小編為您整理的會(huì )計面試英語(yǔ)口語(yǔ)相關(guān)資料，歡迎閱讀！
會(huì )計面試英語(yǔ)口語(yǔ)
A: Have you taken Accounting for Decision-Making and Control?
你學(xué)過(guò)《決策與控制會(huì )計》嗎?
B: No，we have not taken such a course, but we have taken a more specialized course for decision making, by the name of Forecasting and Decision-Making.
沒(méi)有，但我們學(xué)了一門(mén)更專(zhuān)業(yè)的有關(guān)決策的課程，名字叫《預測與 決策》。
A: What are your responsibilities in your present work?
你目前工作的主要職責是什么?
B: My work involves various routine bookkeeping and basic accounting tasks.
我的工作包括日常記賬以及基本的賬目清算任務(wù)。
journal entry會(huì )計分錄; entry進(jìn)入，登記，記賬; reconcile使和諧，查出
A: You can speak English fluently but I wonder if you can deal with bookkeeping and accounting in English.
你英語(yǔ)說(shuō)得很流利，但我不知道你能否用英語(yǔ)記賬及清算賬目。
B: No problem. The professional English course is just English for Accounting. Moreover, 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.
沒(méi)問(wèn)題，我的'專(zhuān)業(yè)英語(yǔ)就是會(huì )計英語(yǔ)，而且，大西洋商貿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(yǔ)進(jìn)行會(huì )計操作了。
A: Are you familiar with the PRC Financial and Tax Regulations?
你熟悉中華人民共和國的財政和稅收條例嗎?
B: I think so.是的。
PRC = Peoples Republic of China 中華人民共和國
A: What's the creditor's equity?債權人凈資產(chǎn)值是什么?
B: The creditor's equity is the same as liabilities.
債權人凈資產(chǎn)值就是負債。
equity凈資產(chǎn)值;creditor債權人
你能告訴我關(guān)于現金控制的一些知識嗎?
A: Are you familiar with America-styled accounting?
你熟悉西方會(huì )計嗎?
B: Yes. I had worked as an assistant accountant with IBM China. Inc. 是的。我曾經(jīng)在IBM中國公司做過(guò)助理會(huì )計。
會(huì )計面試英語(yǔ)口語(yǔ)相關(guān)詞匯
會(huì )計 accounting
決策人 Decision Maker
投資人 Investor
股東 Shareholder
債權人 Creditor
財務(wù)會(huì )計 Financial Accounting
管理會(huì )計 Management Accounting
成本會(huì )計 Cost Accounting
私業(yè)會(huì )計 Private Accounting
公眾會(huì )計 Public Accounting
注冊會(huì )計師 CPA Certified Public Accountant
國際會(huì )計準則委員會(huì ) IASC
美國注冊會(huì )計師協(xié)會(huì ) AICPA
財務(wù)會(huì )計準則委員會(huì ) FASB
管理會(huì )計協(xié)會(huì ) IMA
美國會(huì )計學(xué)會(huì ) AAA
稅務(wù)稽核署 IRS
獨資企業(yè) Proprietorship
合伙人企業(yè) Partnership
公司 Corporation
會(huì )計目標 Accounting Objectives
會(huì )計假設 Accounting Assumptions
會(huì )計要素 Accounting Elements
會(huì )計原則 Accounting Principles
會(huì )計實(shí)務(wù)過(guò)程 Accounting Procedures
財務(wù)報表 Financial Statements
財務(wù)分析Financial Analysis
會(huì )計主體假設 Separate-entity Assumption
貨幣計量假設 Unit-of-measure Assumption
持續經(jīng)營(yíng)假設 Continuity(Going-concern) Assumption
會(huì )計分期假設 Time-period Assumption
資產(chǎn) Asset
負債 Liability
業(yè)主權益 Owner's Equity
收入 Revenue
費用 Expense
收益 Income
虧損 Loss
歷史成本原則 Cost Principle
收入實(shí)現原則 Revenue Principle
配比原則 Matching Principle
全面披露原則 Full-disclosure (Reporting) Principle
客觀(guān)性原則 Objective Principle
一致性原則 Consistent Principle
可比性原則 Comparability Principle
重大性原則 Materiality Principle
穩健性原則 Conservatism Principle
權責發(fā)生制 Accrual Basis
現金收付制 Cash Basis
財務(wù)報告 Financial Report
流動(dòng)資產(chǎn) Current assets
流動(dòng)負債 Current Liabilities
長(cháng)期負債 Long-term Liabilities
投入資本 Contributed Capital
留存收益 Retained Earning
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