当然能,这份资产负债表包含三部分:资产、负债和所有者权益。因此,你看贵公司的当前负债总额为2,372,000美元,所有者权益为5,400,000美元。资产等于债权人权益加上所有者权益,即为7,772,000美元。
660.What's the creditor's equity?
什么是债权人权益?
661.The creditor's equity is the same as liabilities.
债权人权益即负债。
Dialogue A
(I= Interviewer主试人 A= Applicant受试人)
(knocking at the door gently)
I:Come in,please.
A:Good afternoon,sir.My name is Wang Ling.
I:Good afternoon,Miss Wang.According to your application form,you are a university graduate in accounting and have al-ready got 2 year's work experience in a manufacturing factory.Now,can you tell me what made you decide to leave your former factory and apply for the vacancy here?
A:Well,my former working unit is a medium-sized enterprise.Though I am familiar with computerized accounting systems,I can find no application there.That's the reason why I want to come here to face the new challenge.
I:What are your responsibilities at you present work unit?
A: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.
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