1.What are your responsibilities at your present job?

你现在的工作职责是什么？

2.There are several basic financial statements in accounting. What are they?

在会计中有几种基本报表，分别是哪几种呢？

3.What are the most fundamental concepts underlying the accounting process?

构成会计程序的最基本的概念是什么？

4.My work involves various routine bookkeeping and basic accounting tasks including journal entries, verifying data, reconciling discrepancies, checking mathematical accuracy and consistency.

我的工作是履行各种簿记与基础会计事项，包括填写日记账、核实数据、纠正误差以及检查数字的精确性与一致性。

5.The first one is the income statement which shows the amount of income earned by a business over a period of time.

一种是收益表，这种表显示的是一个企业在一定时期内赚取收益的情况。

6.I was employed by the university after my graduation and I've been working at the Finance Office of the university ever since.

大学毕业后，我在母校财务处工作直到现在。

7.Have you ever been involved in the accounting work?

你做过会计工作吗？

8.Team spirit and communication skills are essential in accounting work.

团队精神和社交技巧在会计工作中是至关重要的。

9.As a rule, we should control the handling and recording of cash.

按照常规，我们应该控制现金的处理和记录。

10.Actually, I've signed up for a seminar on Financial Management.

实际上我已经报名参加了一个财务管理班。

Dialogue 1

Dialogue 1

A: Are you familiar with American-styled accounting?

A: 你对美式记账熟悉吗？

B: I am afraid not. I haven't worked in an American company so far.

B: 恐怕不熟悉，迄今为止我没在美国公司工作过。

A: What are the most fundamental concepts underlying the accounting process?

A: 构成会计程序的最基本的概念是什么？

B: The first is accounting entity, and the second is going concern. The third is measuring unit. The fourth is accounting period, and the fifth is objectivity.

B: 第一是会计主体，第二是持续经营，第三是计量单位，第四是会计期限，第五是客观性。

Dialogue 2

Dialogue 2

A: Why do you want to work in our company?

A: 你为什么想来我们公司工作？

B: Well, there are 2 reasons. First of all, I'm itching to work in a foreign enterprise. Secondly，your branch is a new establishment in Beijing. I think I'll be assigned more workload and responsibilities here.

B: 有两个原因，第一是我渴望在外企工作。第二，你们是公司在北京新设的分公司，我应该 会有更多的责任和工作量。

A: Can you tell me something about the balance sheet now?

A: 你能谈谈资产负债表吗？

B: Yes, of course. The balance sheet contains 3 major sections, that is, assets, liabilities and owner's equity.

B: 当然可以。资产负债表包括三个部分，资产、负债和所有者权益。