成寒部落格

　　There was this ad posted on the office 

　　　　　　　　   

window of an accounting  firm :

　　"HELP wanted. Must be able to type 70 words 

per minute. Computer literacy is required. Must be 

bilingual. EQUAL EMPLOYER."

　　So there was this dog  ambling  outside the 

office. It noticed the ad and  shuffled  into the office 

to apply for the position. The employer took one look 

at the dog, shook his head and said "But I can't hire 

a dog."

　　The dog pointed at the words  EQUAL  EMPLOYER  

on the ad. So the employer said, "OK, can you first 

type this document?" and gave the dog a letter. The 

dog typed everything correctly and neatly without a 

mistake at a rate of 70 words per minute.

　　Flustered, the employer then said, "Then, can you 

put these figures into  spreadsheet  and make a 

program to feed it into the mainframe, process it in 

the  General  Ledger  Module  and give me the  

Balance  Sheets and  Profit  and  Loss  Statement?" 

and gave the dog some documents. The dog completed 

the spreadsheet, the program, the Balance Sheet and 

the P/L statement promptly & correctly.

　　The employer shook his head, pointed at the ad 

and said, "But are you bilingual?"

　　The dog said "Meow!"

Key  words：

accounting  firm　會計師事務所

bilingual　（adj.）會雙國語言的　   

amble　（v.）從容漫步   

shuffle　（v.）拖著步走

EQUAL   EMPLOYER　　同工同酬　

fluster　（v.）慌亂、緊張不安　   

spreadsheet　（n.）試算表

mainframe　（n.）（大型電腦的）主機

General  Ledger  Module　一種會計工具程式

Balance  Sheets（n.）　資產負債表

Profit  and  Loss  Statement　（n.）　損益表

成寒英語教材：http://chenhen2013.pixnet.net/blog/post/288240074

唸〈成寒英語教材〉，托福、多益 TOEIC 考高分成績榜 ＆ 他們的學習歷程：

　　請看:http://chenhen2013.pixnet.net/blog/post/275932070