会计师事务所提供的服务包括有：成立公司、会计、核算、评估、税务咨询（包括税务调查和实地审查）、公司清盘。事务所的专业人士有：注册会计师、税务师、资产评估师、房地产估价师和选价工程师，都在会 计 、 审 计 、 经 济 、 税 务 、 工 程 等 方 面具有丰富的专业知识和工作经验。
BASIC EXPRESSIONS 基本句型表达
1) I forgot to include my experience as an accountant in my resume.
2) The professional English course is just English for accounting.
3) I believe I can have a promising career with the development of this company.
4) I have passed the five courses required by the Chinese CPA Association.
5) I抦 engaged in accounting.
6) Can you name some of the courses you completed in relation to accounting?
7) This balance sheet contains three major sections, that is, assets, liabilities and owner抯 equity.
8) The creditor抯 equity is the same as liabilities.
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.
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.
related 有关的 principle 原理，原则
forecast 预测 school report card 成绩单
bookkeeping 薄记 accounting 帐目清算，结帐
joint venture 合资企业 acquainted 熟知的，知晓的
promising 有前途的 grading 分等级
CPA 注册会计师 association 协会
engage in 从事 journal entry 会计分录
entry 进入，登记，记帐 reconcile 使和谐；查出
regulation 规则，条例 balance sheet 资产负债表
asset 资产 liability 负债， 债务
equity 净资产值 creditor 债权人
Assistant Accountant：助理会计师，Certified Public Accountant：注册会计师，Senior Accountant：高级会计师，Junior Accountant：初级会计师，Chief Accountant：总会计师，会计主任
1) Why did you choose to apply to our company?
Why do you want to work for
What attracted you to
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