Because accounting income use accrual basis and cash flow use cash basis.
专业化而且很主观，这样的题目完全超出了我的知识能力范围。。。这句英文是大概是问会计利润净收入和资金流动量的异同点相关问题。我只能帮到这。。。
会计职务英语面试口语
以下是由PQ我为大家收集整理出来的会计职务英语面试口语x，希望能够帮到大家。
经典对话：
Excuse me，sir. May I apply forthe position of accountant?
先生，我可以申请会计一职吗?
Sure.Pleasesit 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 ofCommerce.
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 youcompleted 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 accountingprinciples，commercial accounting，cost accounting，industrial accounting，electronic data processing accounting，and accountinginvolved 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 dataprocessing 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 responsibilities at yourpresent work unit?
你在目前单位的`工作职责是什么?
My work involves various routinebookkeeping and basic ac-counting tasks including journal entries，verifyingdata and reconciling discrepancies，preparing detailedreports from raw data，and checking accounting documents for completeness，mathematicalaccuracy 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。
Are you familiar with PRC Financial and TaxRegulations?
你熟悉中华人民共和国财税制度吗?
I think so.
熟悉。
Can you tell me something about thisbalance sheet now?
你可以和我谈谈这份资产负债表的情况吗?
Of course. This balance sheet containsthree major sections，that is，assets，liabilities and owner's equity. So，you see，the totalcurrent liabilities of your company are $2，372，000，and theowner's equity is $ 5，400，000.That means that the total assets，which is equal tothe sum of the creditor's and the owner's equities，are $ 7，772，000.
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。
What's the creditor's equity?
什么是债权人权益?
The creditor's equity is the same as liabilities.
债权人权益即负债。
可以把历年四级真题的两个连在一起，关联的，比如车误了，然后说去吃点东西，然后女士可以说胖，吃不了，连下去
