出纳英语基本口语都有哪些,本人是做出纳的,明天有一些工作上的事情跟老外交流 出纳在一般公司的地位,会计是属于领导阶层吗?
\u51fa\u7eb3\u82f1\u8bed\u57fa\u672c\u53e3\u8bed\u90fd\u6709\u54ea\u4e9b\uff0c\u672c\u4eba\u662f\u505a\u51fa\u7eb3Excuse mesir\uff0eMay I apply for the position of accountant
\u5148\u6211\u7533\u8bf7\u8ba1\u804c
Sure\uff0ePlease sit down\uff0e
\u8bf7\u5750
What university did you graduate from
\u54ea\u6240\u6821\u6bd5\u4e1a
I graduated from Beijing College of Commerce\uff0e
\u6211\u6bd5\u4e1a\u4e8e\u5317\u4eac\u5546\u9662
What was your major at college
\u4e3b\u4fee\u4e13\u4e1a
My major was accounting\uff0e
\u6211\u4e3b\u4fee\u8ba1
Can you name some of the courses you completed in relation to accounting
\u80fd\u8bf4\u4e9b\u4e0e\u8ba1\u76f8\u5173\u8bfe\u7a0b
Sure\uff0eI took such courses as accounting principlescommercial accountingcost accountingindustrical accountingelectronic data processing accountingand accounting involved in foreign capital enterprises\uff0e
\u6211\u4fee\u8ba1\u539f\u7406\u3001\u5546\u4e1a\u8ba1\u3001\u672c\u8ba1\u3001\u5de5\u4e1a\u8ba1\u3001\u7535\u6570\u636e\u5904\u7406\u8ba1\u53ca\u6d89\u5916\u8ba1
What was your favorite course
\u559c\u6b22\u8bfe\u7a0b
My favorite course was electronic data processing account-ing\uff0e
\u6211\u559c\u6b22\u7535\u6570\u636e\u5904\u7406\u8ba1
What kind of work are you doing now
\u73b0\u505a\u5de5\u4f5c
I'm engaged in accounting\uff0e
\u6211\u505a\u8ba1\u5de5\u4f5c
What are you responsibilites at your present work unit
\u76ee\u524d\u5355\u4f4d\u5de5\u4f5c\u804c\u8d23
My work involves various routine bookkeeping and basic ac-counting tasks including journal entriesverifying data and reconciling discrepanciespreparing detailed reports from raw dataand checking accounting documents for completenessmathematical accuracy and consistency\uff0e
\u6211\u5de5\u4f5c\u5c65\u884c\u5404\u79cd\u7c3f\u8bb0\u4e0e\u57fa\u672c\u8ba1\u4e8b\u9879\u5305\u62ec\u586b\u5199\u8bb0\u8d26\u3001\u6838\u5b9e\u6570\u636e\u3001\u7ea0\u8bef\u5dee\u6839\u636e\u539f\u59cb\u6570\u636e\u7f16\u5236\u660e\u7ec6\u62a5\u8868\u3001\u6838\u67e5\u8ba1\u6587\u4ef6\u5b8c\u6574\u6027\u3001\u6570\u5b57\u7cbe\u786e\u6027\u81f4\u6027
\u4e2a\u4eba\u89c2\u70b9\uff1a
\u505a\u4f1a\u8ba1\u4e0d\u4e00\u5b9a\u8981\u4ece\u51fa\u7eb3\u8d77\u6b65\uff0c\u4f46\u5927\u591a\u6570\u5982\u679c\u5b8c\u5168\u51ed\u81ea\u5df1\u4e00\u4e2a\u4eba\u95ef\u8361\u7684\u8bdd\uff0c\u57fa\u672c\u90fd\u4ece\u51fa\u7eb3\u5f00\u59cb\u3002\u800c\u5728\u4e00\u4e2a\u4f01\u4e1a\u91cc\uff0c\u4e0d\u7ba1\u662f\u5927\u4f01\u4e1a\u8fd8\u662f\u5c0f\u4f01\u4e1a\uff0c\u9664\u975e\u8d22\u52a1\u6709\u4eba\u4e8b\u53d8\u52a8\uff0c\u5373\u6709\u4eba\u79bb\u5c97\u4e86\uff0c\u6216\u8005\u516c\u53f8\u672c\u6765\u5c31\u89c4\u5b9a\u591a\u5c11\u65f6\u95f4\u8f6e\u5c97\uff0c\u90a3\u4e48\u4f60\u624d\u4e0d\u518d\u505a\u51fa\u7eb3\u80fd\u63a5\u89e6\u5230\u5176\u4ed6\u5de5\u4f5c\uff0c\u5982\u5e94\u6536\u5e94\u4ed8\u3001\u6216\u8005\u6210\u672c\u6838\u7b97\uff0c\u6216\u8005\u7a0e\u52a1\uff0c\u6216\u8005\u62a5\u8868\u7b49\uff0c\u5426\u5219\u5f88\u53ef\u80fd\u4f60\u4f1a\u4e00\u76f4\u505a\u51fa\u7eb3\u505a\u4e0b\u53bb\u76f4\u5230\u4f60\u81ea\u5df1\u8f9e\u804c\u53bb\u522b\u7684\u516c\u53f8\u5e94\u8058\u65b0\u7684\u5c97\u4f4d\uff0c\u7136\u540e\u518d\u4ece\u8fd9\u65b0\u5c97\u4f4d\u5f00\u59cb\u5b66\u8d77\uff0c\u5f53\u7136\u8fd8\u662f\u8981\u6709\u8001\u5e08\u5085\u80fd\u5e26\u4f60\u3002\u5982\u679c\u4f60\u7ee7\u7eed\u7559\u4e0b\u6765\uff0c\u60f3\u53d8\u66f4\u5c97\u4f4d\uff0c\u90a3\u4e48\u9664\u975e\u4f60\u771f\u7684\u8868\u73b0\u5f88\u597d\u5f88\u597d\u5f88\u597d\uff0c\u6216\u8005\u81ea\u5df1\u5411\u4e3b\u7ba1\u53cd\u5e94\u5e0c\u671b\u8f6e\u5c97\u624d\u6709\u53ef\u80fd\u3002\u4e0d\u8fc7\u90a3\u4e00\u822c\u90fd\u662f\u4e00\u5e74\u540e\u7684\u4e8b\u60c5\uff0c\u66f4\u6709\u53ef\u80fd\u4f60\u7ec8\u751f\u90fd\u662f\u505a\u51fa\u7eb3\u7684\u3002\u7279\u522b\u5728\u5c0f\u4f01\u4e1a\u3002
\u51fa\u56fd\u7684\u8bdd\uff0c\u4f60\u6709\u5fc5\u8981\u4e86\u89e3\u4e0b\u51fa\u56fd\u505a\u4ec0\u4e48\uff0c\u5b66\u4ec0\u4e48\uff0c\u56fd\u5916\u7684\u4e1c\u897f\u5728\u56fd\u5185\u5f88\u591a\u5176\u5b9e\u5e76\u4e0d\u5177\u5907\u4ec0\u4e48\u7ecf\u9a8c\uff0c\u56e0\u4e3a\u56fd\u60c5\u4e0d\u540c\uff0c\u53bb\u56fd\u5916\u552f\u4e00\u7684\u4f18\u52bf\u5c31\u662f\u53ef\u80fd\u4f60\u82f1\u8bed\u53e3\u8bed\u80fd\u63d0\u9ad8\u5f97\u5f88\u5feb\u3002\u5373\u4fbf\u53bb\u7559\u5b66\u7ee7\u7eed\u5b66\u4e60\u4f1a\u8ba1\u8d22\u52a1\u77e5\u8bc6\uff0c\u90a3\u4e48\u56de\u56fd\u540e\u5728\u56fd\u5185\u4e5f\u662f\u5e94\u7528\u6709\u9650\uff0c\u5c0f\u516c\u53f8\u57fa\u672c\u6ca1\u7528\uff0c\u9664\u975e\u5927\u4f01\u4e1a\uff0c500\u5f3a\u90a3\u79cd\uff0c\u800c\u4e14\u524d\u63d0\u662f\u4f60\u6709\u8fc7\u786c\u7684\u5927\u5b66\u62db\u724c\u3002
\u4f60\u7684\u987e\u8651\u6709\u4e00\u5b9a\u9053\u7406\uff0c\u51fa\u56fd\u56de\u6765\u540e\uff0c\u53ef\u80fd\u4e00\u5e74\u65f6\u95f4\uff0c\u5230\u65f6\u4f60\u5728\u4f1a\u8ba1\u7ecf\u9a8c\u4e0a\u4ecd\u505c\u7559\u5728\u51fa\u7eb3\u9636\u6bb5\uff0c\u8981\u518d\u627e\u5de5\u4f5c\u76f8\u5f53\u4e8e\u8fd8\u662f\u91cd\u5934\u5f00\u59cb\uff0c\u6709\u4e9b\u56f0\u96be\u3002
\u5176\u5b9e\u4f1a\u8ba1\u7684\u8bdd\uff0c\u5373\u4fbf\u5de5\u4f5c\u4e86\u4e09\u5e74\uff0c\u5176\u5b9e\u8fd8\u662f\u65b0\u4eba\u4e00\u4e2a\uff0c\u7ecf\u9a8c\u4ecd\u65e7\u4e0d\u8db3\uff0c\u8df3\u69fd\u51e0\u4e4e\u662f\u5fc5\u987b\u7684\u3002\u9664\u975e\u4f60\u4f01\u4e1a\u53ea\u6709\u4f60\u4e00\u4e2a\u4f1a\u8ba1\uff0c\u6240\u6709\u4e8b\u60c5\u90fd\u4f60\u505a\uff0c\u90a3\u4f60\u5c31\u6709\u5927\u6982\u4e86\u89e3\uff0c\u53ef\u8fd9\u6837\u7684\u5c0f\u4f01\u4e1a\u5b66\u5230\u7684\u7ecf\u9a8c\u4e5f\u9002\u5408\u5c0f\u4f01\u4e1a\uff0c\u5230\u5927\u4f01\u4e1a\u5c31\u4e0d\u884c\uff0c\u5982\u679c\u4f60\u53bb\u5927\u4f01\u4e1a\uff0c\u90a3\u4e48\u51e0\u4e4e\u5c31\u53ea\u80fd\u9760\u8df3\u69fd\u6765\u7d2f\u79ef\u7ecf\u9a8c\u3002
\u6211\u540c\u5b66\u6bd5\u4e1a\u4e09\u5e74\u4e0d\u5230\uff0c\u8df3\u69fd\u4e09\u6b21\uff0c\u7b2c\u4e00\u6b21\u51fa\u7eb3\u505a\u4e86\u534a\u5e74\u8df3\u69fd\uff0c\u505a\u5e94\u6536\u5e94\u4ed8\uff0c\u505a\u4e86\u534a\u5e74\u591a\u516c\u53f8\u5012\u95ed\u53bb\u522b\u5bb6\u505a\u7a0e\u52a1\uff0c\u76f4\u5230\u73b0\u5728\u516c\u53f8\u5c97\u4f4d\u8f6e\u6362\uff0c\u505a\u56fa\u5b9a\u8d44\u4ea7\u90a3\u5757\uff0c\u7136\u540e\u5979\u6253\u7b97\u751f\u5b8c\u5c0f\u5b69\u540e\u518d\u8df3\u69fd\u3002
\u81f3\u4e8e\u4f1a\u8ba1\u804c\u4e1a\u751f\u6daf\u4e0e\u53d1\u5c55\u524d\u9014\uff0c\u5168\u5728\u4f60\u81ea\u5df1\uff0c\u60f3\u53d1\u5c55\uff0c\u5c31\u8981\u81ea\u5df1\u6709\u76ee\u6807\uff0c\u53bb\u601d\u8003\u600e\u4e48\u4e00\u6b65\u6b65\u5b9e\u73b0\uff0c\u4e0d\u4f1a\u81ea\u52a8\u653e\u5728\u4f60\u9762\u524d\u3002\u5c31\u8bf4\u51fa\u7eb3\uff0c\u5982\u679c\u4f60\u4e0d\u81ea\u5df1\u4e89\u53d6\uff0c\u90a3\u4e48\u4f60\u53ef\u80fd\u4e00\u8f88\u5b50\u90fd\u662f\u51fa\u7eb3\uff0c\u54ea\u6015\u4f60\u6709\u672c\u79d1\u6587\u51ed\u3002
\u800c\u5f88\u591a\u6700\u540e\u80fd\u505a\u5230\u4e00\u534a\u4e2d\u578b\u4f01\u4e1a\u8d22\u52a1\u4e3b\u7ba1\u7684\u4eba\uff0c\u6709\u4e9b\u4e5f\u662f\u4ece\u51fa\u7eb3\u5f00\u59cb\uff0c\u6162\u6162\u5f80\u4e0a\u722c\uff0c\u7d2f\u79ef\u7ecf\u9a8c\uff0c\u81ea\u5df1\u60f3\u65b9\u8bbe\u6cd5\u600e\u4e48\u505a\u63a5\u89e6\u522b\u7684\u4f1a\u8ba1\u5c97\u4f4d\uff0c\u5168\u51ed\u81ea\u5df1\u80fd\u529b\uff1b\u6709\u4e9b\u4ece\u6ca1\u505a\u8fc7\u51fa\u7eb3\uff0c\u4e00\u5f00\u59cb\u5c31\u63a5\u89e6\u8d22\u52a1\u62a5\u8868\u7b49\uff0c\u56e0\u4e3a\u4ed6\u53ef\u80fd\u4e00\u662f\u4e13\u4e1a\u8fc7\u786c\uff0c\u5927\u5b66\u54c1\u724c\u8fc7\u786c\uff0c\u4e8c\u662f\u53ef\u80fd\u6709\u540e\u53f0\u3002
\u6709\u6ca1\u6709\u8001\u5e08\u6559\uff0c\u8c01\u90fd\u4e0d\u80fd\u4fdd\u8bc1\uff0c\u770b\u4f60\u8fd0\u6c14\u3002\u6709\u65f6\u9009\u62e9\u53d6\u820d\u662f\u5fc5\u987b\u7684\uff0c\u8fd0\u6c14\u4e5f\u5f88\u91cd\u8981\u3002
\u51fa\u7eb3\u7684\u5f85\u9047\u603b\u662f\u76f8\u5bf9\u4f4e\u4e8e\u5176\u4ed6\u4f1a\u8ba1\u5c97\u4f4d\uff0c\u53ef\u4ee5\u7684\u8bdd\u8fd8\u662f\u5f80\u4f1a\u8ba1\u5c97\u4f4d\u4e89\u53d6\u3002\u81f3\u4e8e\u5de5\u8d44\uff0c\u770b\u4f60\u4f01\u4e1a\u7684\uff0c\u5730\u65b9\u4e0d\u540c\u4e5f\u4e0d\u4e00\u6837\uff0c\u80af\u5b9a\u7684\u662f\u51fa\u7eb3\u4f4e\uff0c\u4f1a\u8ba1\u7a0d\u5fae\u9ad8\u4e86\u51e0\u767e\u5427\uff0c\u5982\u679c\u4e3b\u7ba1\u7684\u8bdd\uff08\u5c0f\u4f01\u4e1a\u662f\u4e3b\u529e\u4f1a\u8ba1\uff09\u6700\u591a\u4e5f\u5c313000\uff0c\u5f88\u96be\u7a81\u78343000\u4ee5\u4e0a\uff0c\u5f53\u7136\u5982\u679c\u5927\u4f01\u4e1a\u5c31\u5927\u76f8\u5f84\u5ead\u4e86\uff0c\u6708\u85aa\u4e0a\u4e07\u4e5f\u6b63\u5e38\u7684\u3002
\u5173\u952e\u8fd8\u662f\u4f60\u81ea\u5df1\u53bb\u62fc\u640f\uff0c\u4f46\u4e0d\u662f\u62fc\u4e86\u4e00\u5b9a\u80fd\u6210\u529f\uff0c\u4f46\u4e0d\u62fc\u80af\u5b9a\u4e0d\u884c\u3002
accountant genaral 会计主任
account balancde 结平的帐户
account bill 帐单
account books 帐
account classification 帐户分类
account current 往来帐
account form of balance sheet 帐户式资产负债表
account form of profit and loss statement 帐户式损益表
account payable 应付帐款
account receivable 应收帐款
account of payments 支出表
account of receipts 收入表
account title 帐户名称,会计科目
accounting year 或financial year 会计年度
accounts payable ledger 应付款分类帐
Accounting period(会计期间)
are related to specific time periods ,typically one year(通常是一年)
资产负债表:balance sheet 可以不大写b
利润表: income statements (or statements of income)
利润分配表:retained earnings
现金流量表:cash flows
1、部门的称谓
市场部Marketing
销售部 Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD)
客户服务 Customer Service ,例如客服员叫CSR,R for representative
人事部 Human Resource
行政部 Admin.
财务部 Finance & Accounting
产品供应 Product Supply,例如产品调度员叫 P S Planner
2、人员的称谓
助理 Assistant
秘书 secretary
前台接待小姐 Receptionist
文员 clerk ,如会计文员为Accounting Clerk
主任 supervisor
经理 Manager
总经理 GM,General Manager
入场费admission
运费freight
小费tip
学费tuition
价格,代价charge
制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
总监Director
总会计师 Finance Controller
高级 Senior 如高级经理为 Senior Manager
营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
帐目名词
一、 资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
银行本票 Cashier''s cheque
银行汇票 Bank draft
信用卡 Credit card
信用证保证金 L/C Guarantee deposits
存出投资款 Refundable deposits
短期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
坏账准备 Bad debt reserves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差异 Materials cost variance
自制半成品 Semi-Finished goods
库存商品 Finished goods
商品进销差价 Differences between purchasing and selling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis
受托代销商品 Commissioned and sell the goods on a commission basis
存货跌价准备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
其他股权投资 Other investment on stocks
长期债权投资 Long-term investment on bonds
债券投资 Investment on bonds
其他债权投资 Other investment on bonds
长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor''s rights investment depreciation reserves
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值准备 Depreciation reserves
固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
工程物资 Project goods and material
专用材料 Special-purpose material
专用设备 Special-purpose equipment
预付大型设备款 Prepayments for equipment
为生产准备的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
待处理财产损溢 Wait deal assets loss or income
待处理流动资产损溢 Wait deal intangible assets loss or income
待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
短期借款 Short-term borrowing
应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应付账款 Account payable
预收账款 Deposit received
代销商品款 Proxy sale goods revenue
应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax payable
应交增值税 value added tax payable
进项税额 Withholdings on VAT
已交税金 Paying tax
转出未交增值税 Unpaid VAT changeover
减免税款 Tax deduction
销项税额 Substituted money on VAT
出口退税 Tax reimbursement for export
进项税额转出 Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
转出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
应交消费税 Consumption tax payable
应交资源税 Resources tax payable
应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable
应交城市维护建设税 Tax for maintaining and building cities
payable
应交房产税 Housing property tax payable
应交土地使用税 Tenure tax payable
应交车船使用税 Vehicle and vessel usage license plate
tax(VVULPT) payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
应付债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利息 Accrued interest
长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
递延税款 Deferral taxes
三、所有者权益类 OWNERS'' EQUITY
资本 Capita
实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
已归还投资 Investment Returned
公积
资本公积 Capital reserve
资本(或股本)溢价 Cpital(or Stock) premium
接受捐赠非现金资产准备 Receive non-cash donate reserve
股权投资准备 Stock right investment reserves
拨款转入 Allocate sums changeover in
外币资本折算差额 Foreign currency capital
其他资本公积 Other capital reserve
盈余公积 Surplus reserves
法定盈余公积 Legal surplus
任意盈余公积 Free surplus reserves
法定公益金 Legal public welfare fund
储备基金 Reserve fund
企业发展基金 Enterprise expension fund
利润归还投资 Profits capitalizad on return of investment
利润 Profits
本年利润 Current year profits
利润分配 Profit distribution
其他转入 Other chengeover in
提取法定盈余公积 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取储备基金 Withdrawal reserve fund
提取企业发展基金 Withdrawal reserve for business expansion
提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and
welfare fund
利润归还投资 Profits capitalizad on return of investment
应付优先股股利 Preferred Stock dividends payable
提取任意盈余公积 Withdrawal other common accumulation fund
应付普通股股利 Common Stock dividends payable
转作资本(或股本)的普通股股利 Common Stock dividends change to
assets(or stock)
未分配利润 Undistributed profit
Excuse me,sir.May I apply for the position of accountant?
先生,我可以申请会计一职吗?
Sure.Please sit down.
当然可以,请坐。
What university did you graduate from?
你从哪所学校毕业?
I graduated from Beijing College of Commerce.
我毕业于北京商学院。
What was your major at college?
你上大学主修什么专业?
My major was accounting.
我主修会计学。
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?
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。
What was your favorite course?
你喜欢什么课程?
My favorite course was electronic data processing account-ing.
我最喜欢电子数据处理会计。
What kind of work are you doing now?
你现在正在做什么工作?
I'm engaged in accounting.
我做会计工作。
What are you responsibilites at your present work unit?
你在目前单位的工作职责是什么?
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。 以上是新• 动• 态为您提供的答案,希望能对你有所帮助。
绛旓細鎴愬姛灞炰簬鏈夊噯澶囩殑浜,鍦ㄦ參鎱㈤傚簲瀛︿範鐢熸椿鐜鐨勮繃绋嬩腑,棣栧厛,鍦ㄤ竴骞寸骇,浠庤鍔ㄨ浆鍚戜富鍔,鎴愪负鑷繁鏈潵鐨勪富浜恒傛墦鐗㈠湴鍩,瑙傚康涓婂皢鈥滆鎴戝鈥濆彉涓衡滄垜瑕佸鈥,鑴氳笍瀹炲湴瀛﹀ソ鍩虹璇剧▼,鐗瑰埆鏄鑻辫銆傚湪澶ц鍒掍笅瑕佸仛灏忚鍒,鍧氭寔姣忓ぉ璁拌嫳璇崟璇嶃佺粌涔鍙h,骞朵粠绗竴骞村紑濮嬪氨鍧氬畾涓嶇Щ鍦板涓嬪幓銆傛牴鎹嚜宸辩殑瀹為檯鎯呭喌鑰冭檻鏄惁淇鍙...
绛旓細鍥涚骇鎴愮哗550鍒嗕互涓 (鍚550鍒)鎴栧叚绾ф垚缁╀负520鍒嗕互涓 (鍚520)鎵嶈兘鎶ヨ,鍚噾閲忎笉濡傚彛璇戣瘉涔,浣嗕篃鏄鍙h鑳藉姏楂樹綆鐨勪竴绉嶈瘉鏄庛傝嫳璇笓涓氬叓绾ц瘉涔 (TEM-8)闄ゅ璇被澶у鍙湁鑻辫涓撲笟鎵嶆湁璧勬牸鑰,鑰冭瘯鍒嗕负浼樼銆佽壇濂姐佸強鏍间笁涓瓑绾,鑻辫绫讳笓涓氬鐢熷繀澶囥傛垚缁╀紭绉,鍐欏垎鏁颁篃鍙互,灏ゅ叾鏄垎鏁伴珮鐨勬儏鍐,濡備互涓嬪簲鑱樹細璁°鍑虹撼...
绛旓細鑻辫姘村钩锛 鍙h涓鑸 鑻辫锛 涓鑸 鏃ヨ锛 涓鑸 姹傝亴鎰忓悜 鍙戝睍鏂瑰悜锛 浼氳,鍑虹撼 鍏朵粬瑕佹眰锛 鎸夊姵鍔ㄦ硶瑙勫畾锛屾硶瀹氳妭鍋囨棩浼戝亣锛屾瘡鍛ㄨ嚦灏戜紤鎭竴鏃,宸ヤ綔鍦扮偣闄愮煶纰i晣鎴栧懆杈瑰湴鍖 鑷韩鎯呭喌 鑷垜璇勪环锛 鏈汉鐜板氨鑱屼簬涓滆帪甯備竴瀹舵棩璧勮锤鏄撳叕鍙革紝鎷呬换鍏徃鍑虹撼锛鍏间换鑸瑰姟涓荤!鍚庢潵璋冭亴鎷呬换鏈叕鍙镐細璁¤亴鍔★紝.鐢佃剳鐨勬搷浣...
绛旓細鏈汉浣滀负涓鍚嶄腑鍏卞厷鍛,鍦ㄦ牎鏈熼棿涓鐩存媴浠荤彮鍐呭洟鏀功鑱屽姟,璐熻矗鍙紑鐝唴鍥㈡棩娲诲姩鍜岀粰鍏ュ厷鍚屽織鍑哄叿鍥㈢粍缁囨剰瑙佺瓑宸ヤ綔,鏈夊緢寮虹殑浜ゆ祦鑳藉姏鍜岀粍缁囧崗璋冭兘鍔;鏈汉鍦ㄦ牎鏈熼棿鏇惧娆¤幏寰楁牎鍐呬紭绉鍥㈠憳绉板彿,浼樼鐝共閮ㄧО鍙,涓夊ソ瀛︾敓绉板彿銆 姝ゅ,鍦ㄥ鐢熶細涓媴浠昏繃瀛︿範閮ㄥ壇閮ㄩ暱鑱屽姟,鏇剧粡缁勭粐绗簩灞鑻辫鍙h澶ц禌绛夋椿鍔,娲诲姩涓綋鐜颁簡寰堝ソ鐨勯瀵...
绛旓細鎬濊矾: 1銆佽繖鏄潰璇曠殑蹇呰冮鐩 2銆佷粙缁嶅唴瀹硅涓庝釜浜虹畝鍘嗙浉涓鑷淬 3銆佽〃杩版柟寮忎笂灏介噺鍙h鍖栥 4銆佽鍒囦腑瑕佸锛屼笉璋堟棤鍏炽佹棤鐢ㄧ殑鍐呭銆 5銆佹潯鐞嗚娓呮櫚锛屽眰娆¤鍒嗘槑銆 6銆佷簨鍏堟渶濂戒互鏂囧瓧鐨勫舰寮忓啓濂借儗鐔熴傞棶棰樹簩:鈥滆皥璋堜綘鐨勫搴儏鍐碘濇濊矾: 1銆 鍐靛浜庝簡瑙e簲鑱樿呯殑鎬ф牸銆佽蹇点佸績鎬佺瓑鏈変竴瀹氱殑...
绛旓細cashier: 鍑虹撼鍛 chef: 鍘ㄥ笀 chemist : 鍖栧甯 clerk : 搴楀憳 clown :灏忎笐 cobbler: 鍒(琛)闉嬪尃 computer programmer : 绋嬪簭鍛 construction worker : 寤虹瓚宸ヤ汉 cook: 鍘ㄥ笀 cowboy :鐗涗粩 customs officer :娴峰叧瀹樺憳 dancer : 鑸炶 dentist: 鐗欑鍖荤敓 designer: 璁捐甯 desk clerk: 鎺ュ緟鍛 detective ...
绛旓細鏀挎不鏂归潰,鏈汉涓轰竴鍚嶄腑鍏卞厷鍛,鍦ㄦ牎鏈熼棿涓鐩存媴浠荤彮鍐呭洟鏀功鑱屽姟,璐熻矗鍙紑鐝唴鍥㈡棩娲诲姩鍜岀粰鍏ュ厷鍚屽織鍑哄叿鍥㈢粍缁囨剰瑙佺瓑宸ヤ綔,鏈夊緢寮虹殑浜ゆ祦鑳藉姏鍜岀粍缁囧崗璋冭兘鍔;鏈汉鍦ㄦ牎鏈熼棿鏇惧娆¤幏寰楁牎鍐呬紭绉鍥㈠憳绉板彿,浼樼鐝共閮ㄧО鍙,涓夊ソ瀛︾敓绉板彿銆 绀惧洟娲诲姩鏂归潰,鏈汉鍦ㄥ鐢熶細涓媴浠昏繃瀛︿範閮ㄥ壇閮ㄩ暱鑱屽姟,鏇剧粡缁勭粐绗簩灞鑻辫鍙h澶ц禌绛夋椿鍔,娲诲姩...
绛旓細濡傛灉浣犳槸浠庝簨浼氳鏂归潰鐨勫伐浣滐紝澶栦紒鐨勫伐璧勫拰寰呴亣鏄潪甯稿ソ鐨勶紒濡傛灉鎯宠繘澶栦紒宸ヤ綔锛岃嫳璇鏄寰堝ソ鐨勶紝鐗瑰埆鏄鍙h锛褰撶劧濡傛灉浣犳湁涓浜涙湰鏈篃涓嶉敊锛屾瘮濡傝嫳璇叚绾ц瘉涔︼紝杩欐槸寰堝澶栦紒鎷涜仒鐨勬渶浣庨棬妲涘摝锛佸鏋滀笉鎯宠繘澶栦紒鐨勮瘽锛屼笉绠℃槸鍦ㄥ浗浼佽繕鏄浼锛岄兘鏄湁鐢ㄧ殑锛屽洜涓轰細璁′腑锛屾湁寰堝鐭ヨ瘑閮芥槸鐩存帴涓鑻辨枃缈昏瘧瀵瑰簲涓璧风殑...
绛旓細璐熻矗鍙紑鐝唴鍥㈡棩娲诲姩鍜岀粰鍏ュ厷鍚屽織鍑哄叿鍥㈢粍缁囨剰瑙佺瓑宸ヤ綔锛屾湁寰堝己鐨勪氦娴佽兘鍔涘拰缁勭粐鍗忚皟鑳藉姏锛涙湰浜哄湪鏍℃湡闂存浘澶氭鑾峰緱鏍″唴浼樼鍥㈠憳绉板彿锛屼紭绉鐝共閮ㄧО鍙凤紝涓夊ソ瀛︾敓绉板彿銆傜ぞ鍥㈡椿鍔ㄦ柟闈锛屾湰浜鍦ㄥ鐢熶細涓媴浠昏繃瀛︿範閮ㄥ壇閮ㄩ暱鑱屽姟锛屾浘缁忕粍缁囩浜屽眾鑻辫鍙h澶ц禌绛夋椿鍔紝娲诲姩涓綋鐜颁簡寰堝ソ鐨勯瀵艰兘鍔涘拰鍥㈤槦鍚堜綔鑳藉姏銆;
绛旓細鏀挎不鏂归潰,鏈汉涓轰竴鍚嶄腑鍏卞厷鍛,鍦ㄦ牎鏈熼棿涓鐩存媴浠荤彮鍐呭洟鏀功鑱屽姟,璐熻矗鍙紑鐝唴鍥㈡棩娲诲姩鍜岀粰鍏ュ厷鍚屽織鍑哄叿鍥㈢粍缁囨剰瑙佺瓑宸ヤ綔,鏈夊緢寮虹殑浜ゆ祦鑳藉姏鍜岀粍缁囧崗璋冭兘鍔;鏈汉鍦ㄦ牎鏈熼棿鏇惧娆¤幏寰楁牎鍐呬紭绉鍥㈠憳绉板彿,浼樼鐝共閮ㄧО鍙,涓夊ソ瀛︾敓绉板彿銆 绀惧洟娲诲姩鏂归潰,鏈汉鍦ㄥ鐢熶細涓媴浠昏繃瀛︿範閮ㄥ壇閮ㄩ暱鑱屽姟,鏇剧粡缁勭粐绗簩灞鑻辫鍙h澶ц禌绛夋椿鍔,娲诲姩...