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Smith: You have said that you minored in accounting.
史密斯：你说你修了会计的双学位。
Li Tian: Yes. I studied in accounting for one and half years.
李甜：是的。我学了一年半。
Smith: Let me test your basic knowledge on accounting.
史密斯：让我考考你会计的基础知识。
Li Tian: OK.
李甜：好的。
Smith: Tell me about this balance sheet.
史密斯：跟我说说这份资产负债表。
Li Tian: This balance sheet consists of assets, liabilities and owners' equity.
李甜：资产负债表包括了资产、负债和所有者权益三个部分。
Smith: What's the number of total liabilities?
史密斯：一共有多少负债？
Li Tian: It's 3 million yuan.
李甜：一共有300万元。
Smith: How about the current liability?
史密斯：那短期负债有多少？
Li Tian: The current liability is 10 million yuan.
李甜：有1000万元。
