人才招聘会上，美国电话电报（中国）公司上海办事处要招聘一名注册会计师，董女士前来应聘此职。面试实况如下：
D: Excuse me, sir. May I apply for the position of certified public accountant?
I: Sure. Please sit down. Would you please introduce yourself in brief?
D: Ok. My name is Dong XX. I graduated in Shanghai University of Finance and Economics, major in Accounting. and My favorite course is electronic data processing accounting, besides, I am good at English.
I: Well, Where are you working?
D: I've been working at Shanghai Telecommunication Corpation since my graduation from Shanghai University of Finance and Economics. 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: When did you become a certified public accountant?
D: In 2002.
I: If you are employed, you'll be responsible for making out financial statements. There are two basic financial statements in accounting. What are they?
D: The first one is the income statement. It shows the amount of income earned by a business over a period of time. Its purpose is to measure whether or not the business achieved or failed to achieve its primary objective of earning an acceptable income. The income statement may be also called a Profit & Loss Statement, Operationa Statement or Statement of Operations. The second one is the balance sheet. It shows the financial position of a business on a particular date. For this reason, it is often called the statement of financial position. The balance sheet presents a view of the business as a collection of resources or assets belonging to the company that is equal to the sources of or claims against those assets. The sources consist of liablities and the owner's equity.
I: What are the most fundamental concepts underlying the accounting process?
D: The first is Accounting Entity. Each business verture is a separate unit, accounted for separately. The second is Going Concern. The assumption is made in accounting that a business will continue indefinely. The third is Measuring Unit. Conventional accountng statements are not adjusted for changes in the value of the dollars. The fourth is Accounting Period. Accounting reports are relalted to specific time periods, typically one year. The fifth is Historical Cost. Assets are reported at acquisition price and are not adjusted upward. The last concept is Objectivity. Whenever possible, accounting entries must be based on objectively determined evidence.
I: All right, I've known your things. Now please leave your resume and other credentials here. We'll notify you of our decision within a few days. Thank you for your interest in this office, Ms Dong.
D: I'll await your notification. You can contact me over my mobile phone, the number of which is in the resume. Thank you for your interview with me, sir.
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