Excuse me , sir . I am coming to apply for the position of accountant .   Oh , please sit down . What university did you graduate from ?   I graduated from Tianjin College of Commerce .   What was your major at college ?   My major was accounting .   Can you name some of the courses you completed in relation to accounting ?   Sure . I took such courses as accounting principles , commercial accounting , cost accounting , industrial accounting , electronic data processing accounting , and accounting involved in foreign capital enterprises .   What kind of work are you doing now ?   I'm engaged in accounting .   What are your responsibilities in your present work ?   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 .   Are you familiar with the PRC Financial and Tax Regulations ?   I think so .   Can you tell me something about this balance sheet now ?   Of course . This balance sheet contains three major sections , that is , assets , liabilities and owner's equity . So , you see , the total current liabilities of your company are $ 3,372 , 000 , and the owner's equity is $ 5,400 , 000 . That means that the total assets , which is equal to the sum of the creditor's and the owner's equities , are $ 8,772 , 000 .   What's the creditor's equity ?   The creditor's equity is the same as liabilities . 