會(huì )計面試中常用的英語(yǔ)

　　我們在外企面試的時(shí)候要用到一些常用的英語(yǔ)口語(yǔ)，下面是小編整理的會(huì )計面試中常用的英語(yǔ)，歡迎閱讀。

　　Assistant Accountant：助理會(huì )計師，Certified Public Accountant：注冊會(huì )計師，Senior Accountant：高級會(huì )計師，Junior Accountant：初級會(huì )計師，Chief Accountant：總會(huì )計師，會(huì )計主任

　　1) Why did you choose to apply to our company?

　　Why do you want to work for

　　What attracted you to

　　你為何選擇應聘我們公司？

　　你為何想要來(lái)我們公司工作？

　　是什么讓你想要來(lái)我們公司工作？

　　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

　　對于初級會(huì )計師，前半年我們每個(gè)月支付1500元。

　　對于注冊會(huì )計師，前半年每個(gè)月1500元。

　　高級會(huì )計師，前半年每個(gè)月1500元。

　　初級會(huì )計師，前半年每個(gè)月1500元。

　　應聘會(huì )計師

　　會(huì )計師事務(wù)所提供的服務(wù)包括有：成立公司、會(huì )計、核算、評估、稅務(wù)咨詢(xún)（包括稅務(wù)調查和實(shí)地審查）、公司清盤(pán)。事務(wù)所的專(zhuān)業(yè)人士有：注冊會(huì )計師、稅務(wù)師、資產(chǎn)評估師、房地產(chǎn)估價(jià)師和選價(jià)工程師，都在會(huì ) 計 、 審 計 、 經(jīng) 濟 、 稅 務(wù) 、 工 程 等 方 面具有豐富的專(zhuān)業(yè)知識和工作經(jīng)驗。

　　BASIC EXPRESSIONS 基本句型表達

　　1) I forgot to include my experience as an accountant in my resume.

　　我忘了在我的個(gè)人簡(jiǎn)歷里寫(xiě)上我的會(huì )計經(jīng)歷了。

　　2) The professional English course is just English for accounting.

　　我的專(zhuān)業(yè)英語(yǔ)就是會(huì )計英語(yǔ)。

　　3) I believe I can have a promising career with the development of this company.

　　我相信隨著(zhù)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(guò)了中國注冊會(huì )計師協(xié)會(huì )所要求的五門(mén)課程。

　　5) I抦 engaged in accounting.

　　我從事會(huì )計行業(yè)。

　　6) Can you name some of the courses you completed in relation to accounting?

　　你能說(shuō)出幾門(mén)你學(xué)過(guò)的和會(huì )計有關(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)負債表包含三個(gè)主要部分，那就是資產(chǎn)、負債和所有者凈資產(chǎn)值。

　　8) The creditor抯 equity is the same as liabilities.

　　債權者的凈資產(chǎn)值就是負債。

　　CONVERSATIONS 會(huì )話(huà)

　�。ˋ=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: 請進(jìn)。

　　A: 早上好，史密斯女士。

　　I: 早上好，你是孫先生吧？請坐。

　　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 )計專(zhuān)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 )計原理》，接下來(lái)的幾年學(xué)了《成本會(huì )計》、《商業(yè)會(huì )計》、《工業(yè)會(huì )計》和《管理會(huì )計》。

　　I: 你學(xué)過(guò)《決策與控制會(huì )計》嗎？

　　A: 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》。

　　I: 從成績(jì)單上可以看出你每門(mén)課程都學(xué)得很好，可我們廣告上說(shuō)我們需要有實(shí)際工作經(jīng)驗的會(huì )計師。

　　A: 我忘了在個(gè)人簡(jiǎn)歷里寫(xiě)上會(huì )計經(jīng)歷了。實(shí)際上，在我的'第二和第三學(xué)年，我在大西洋商貿公司做過(guò)兼職會(huì )計。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(yǔ)說(shuō)得很流利，但我不知道你能否用英語(yǔ)記帳和清算帳目。

　　A: 沒(méi)問(wèn)題，我的專(zhuān)業(yè)英語(yǔ)就是會(huì )計英語(yǔ)，而且，你也知道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。

　　I: 聽(tīng)起來(lái)不錯，那你為何選擇了我們公司呢？

　　A: 我有個(gè)親戚在您公司的生產(chǎn)部當經(jīng)理，她叫劉靈。她告訴我許多有關(guān)您公司的情況，我非常感興趣。我相信隨著(zhù)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酬情況嗎？

　　A:不知道，你能介紹一下嗎？

　　I: 當然，對初級會(huì )計師，前半年我們每個(gè)月支付1500元。我們有一個(gè)等級體系來(lái)評定你的工作。如果你進(jìn)步了，我們肯定會(huì )增加你的薪水。有注冊會(huì )計師證書(shū)的初級者，他們每個(gè)月至少能拿到2000元。

　　A: 我已經(jīng)通過(guò)了中國注冊會(huì )計師協(xié)會(huì )所要求的五門(mén)課程，但證書(shū)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會(huì )計師證書(shū)拿給我看看。

　　A: 謝謝你，史密斯女士。和你談話(huà)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(jiàn)。

　　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(lái)應聘會(huì )計師的。

　　I: 好，請坐吧。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(zhuān)業(yè)是什么？

　　A: 是會(huì )計專(zhuān)業(yè)。

　　I: 你能說(shuō)出幾門(mén)你學(xué)過(guò)的和會(huì )計有關(guān)的課程嗎？

　　A: 當然可以了。我學(xué)過(guò)會(huì )計原理、商業(yè)會(huì )計、成本會(huì )計、工業(yè)會(huì )計、電算會(huì )計以及涉外會(huì )計。

　　I: 你現在做什么工作?

　　A: 做會(huì )計。

　　I: 你目前工作的主要職責是什么？

　　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、核對數據、理順差錯、為原始數據準備詳細的報告以及檢查帳目文檔的完整性、準確性和一致性。

　　I: 你熟悉中華人民共和國的財政和稅收條例嗎？

　　A:是的。

　　I: 現在你能給我講講這張資產(chǎn)負債表嗎？

　　A: 當然，這張資產(chǎn)負債表包含三個(gè)主要部分，即資產(chǎn)、負債和所有者凈資產(chǎn)值。您公司總的流動(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(zhù)總資產(chǎn)（等于債權者和所有者凈資產(chǎn)之和）為$8,772,000。

　　I: 那債權者凈資產(chǎn)值是什么？

　　A: 債權者凈資產(chǎn)值就是負債。

　　related 有關(guān)的 principle 原理，原則

　　forecast 預測 school report card 成績(jì)單

　　bookkeeping 薄記 accounting 帳目清算，結帳

　　joint venture 合資企業(yè) acquainted 熟知的，知曉的

　　promising 有前途的 grading 分等級

　　CPA 注冊會(huì )計師 association 協(xié)會(huì )

　　engage in 從事 journal entry 會(huì )計分錄

　　entry 進(jìn)入，登記，記帳 reconcile 使和諧；查出

　　regulation 規則，條例 balance sheet 資產(chǎn)負債表

　　asset 資產(chǎn) liability 負債， 債務(wù)

　　equity 凈資產(chǎn)值 creditor 債權者

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