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谢谢张美红老师

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深圳大学 赖小琪

今晚打电话给我的会计论文指导老师张美红教授,问一下她关于论文的事情,因为上次开会我因为要期末考所以没有参加。她很耐心地给我讲了相关的情况,然后更告诉我一个好消息。她说我的国际会计这门考试拿了A+,学得很好。一颗悬浮的心终于落下。

Tonight I made a phone call to my thesis instructor, professor Zhang, asking her something about how to write the thesis. I did not attend the meeting last time for I had to take another final test. She patiently elaborated on the relevant information to me, and more surprisingly, she told me that I got A+ in the test of international accounting and complimented my efforts. My uneasy heart finally got back to the feet.

说起来真的汗颜,一个学期在忙忙碌碌,到最后也不知道自己忙了些什么东西。国际会计这门课除了平时听课以外都没怎么看太多,考试前几天才拼命地看啊背啊,把课件翻来覆去地看。考试那天早上6点就起床了,飞快洗漱完毕吃完早餐就开灯看书。考试时一连几个填空题我都不太确定,盯着那我以前最爱的英文字母呆了好一会,发现当时是这么地痛恨它们。不过后面还好,做着做着也好像不太难,但是好像有些又有点模糊的,总之感觉非常复杂。还好,本人的英文功底扎实,表达起来不用绞尽脑汁,很快就做完了试卷差不多提前一个小时交了。

It is a shame for me to talk about again that I have been busy as a bee for the whole semester but I do not know what I have learnt finally. In the course of international accounting, except attending classes, I did not pay too much effort on it afterwards. During the several days before the exam came, I moved mountain and earth to read through the book and recite relating knowledge. On the day of the test, I got up at 6:00 in the morning amazing and finished all the wash and brush as well as my breakfast hastily. Then I concentrated myself on the textbook. At the beginning of the test, I was stricken by the first several blank-filling exercise, staring at them desperately for quite q while. I had never imagined I would have hated English so much at that time. But the situation turned better later and the following exercise was not that difficult, but still somewhat obscure. Altogether, I had a complex feeling all the way. Luckily, my English foundation was considerably solid and could express myself effortlessly, which rendered me hand in my paper one hour earlier.

提早交卷好像成了我的风格,但这不代表我会考好,有时甚至仅仅及格,就好像电脑编程VB一样。但是我觉得,我会做的都做了,该写的也写了,不会的我再怎么想也不会,何不交了卷复习下一科呢?所以把国际会计的基本题做完了,还把附加题也做了,就交卷。其实说是附加题,主要还是考你的英文表达能力强不强。题目的意思是说:你觉得会计国际化的趋势是否是主流,以及国际化过程中会遇到什么困难。题目根本不是很难,都是发表个人的观点。

Handing in the paper early appears to become my style, but it by no means indicates that I will perform well in the exam. Sometimes I can just pass the exam with a small margin, just like the programming course VB. But to my mind, I think since I have finished those I know, and I can never work out those I don’t know, why don’t I hand in the paper earlier in order to go over the next test? Therefore, after finishing the basic exercise and the additional, I handed over my paper. The so-called additional paper was actually testing your English expressing ability. The body of the question reads like: Do you thing the accounting globalization will become a trend in the future? What difficulties will we come across in the course of accounting harmonization. It was not difficult and simply requires us to present our personal views.

当老师和我说我考得很好时,我很不好意思地对她说:“老师其实我很惭愧,我学这门课的功夫真的对不起你给我的成绩。”我还和她说我学会计过程中的困惑和困难。但是她总是说我已经很上进很勤奋了,还说她以前教我财务会计我也考得很好。她说她以前上大学时根本没有我这么勤奋。她一直鼓励我,叫我不要太着急,要慢慢来,以后工作了很多不懂的就会懂的,现在认真准备CPA,把该学的学扎实就行了。听了她的话我真的很感动,深大像她那样关心帮助学生的老师已经不多了。

When my teacher told me I had performed exceptionally in the exam, I said to her with great guilt, “Sorry Ms Zhang, actually I feel guilty to you, for my efforts on the course do not deserve your score.” I also told her the confusion and difficulties I encountered in learning accounting. But she always insists on saying that I am already very industrious and I have performed quite well in her last course called financial accounting. She said that she did not work as hard as I do now when she was in college. She has been encouraging me by asking me not to be too hasty and to study what I need to learn step by step. She said that in the future after I go to work, I will have a better understanding of what I feel puzzled about now. She reminded me that my major task now is to prepare for the CPA well. Hearing her words, I was totally moved to tears. After all, there are not to many good teachers like her in our school.

我其实觉得她很谦虚,老是说她大学在混日子,英语也学得很差,可是我就算没有见过她,我也觉得她的外语肯定不会差的。她的本科是会计,硕士和博士都是研究国际会计,看的全是英文版的书,很多还是外国的原著,试问这样一个人英文会差吗?而且后来她也说了,她大学很早就过了四六级了,听说是第一批考过的,以前都很努力学英语的,当然专业课更不用说了。和她接触越多,我就越佩服她。她很早就考过CPA了,有些课程虽然她很久没教,可是她并没有忘记,我经常去问她问题,她都很轻易地为我解答了。特别是学到合并财务报表时,她看一下题目不用多想就会做了。我有时拿CPA的综合题去问她,她回家帮我看一下,下次上课来了就可以给我讲了。

As a matter of fact, I find she is very modest and always says that she did not study hard in college and her English is extremely poor. But even though I had not seen her before, I would have known that her English must be very good! Her major was a accounting when she was a bachelor. In her master’s degree and doctoral degree, she studied international accounting. She has read tons of professional English books, most of which are original compositions. It was also said by her that she was one of the first group of students who passed the CET4 and CET6. The more you deal with her, the more you admire her. She has overcome CPA long time ago. Though she did not teach some courses for a long time, she did not forget the relevant knowledge. I frequently came to her and asked many questions. She always answered my questions easily. When I learnt the consolidated accounts and turned to her, she could work out the answer within a short time.

总之张美红老师真的对我们学生很好,我都不知道怎么报答她了。下学期有问题,不管是会计审计还是什么财务成本管理的,全都要去问她,她就像一部会计的百科全书,全通的。我真的没看过这么厉害的老师!我可以毫不夸张地说一句,给她教的学生是最幸福的!为了报答老师,我从今以后一定会好好学好会计,争取考过CPA!

All in all, professor Zhang treats students very well and I do not know how to repay her. Next semester, I will often ask her questions regardless of accounting, auditing or financial cost management. She is like a cyclopedia who knows everything about accounting. I had never met such an excellent teacher before. Therefore I can definitely say those who are taught by her are the happiest! In order to repay her, I resolve to learn CPA well and pass the exam!

中午终于和好久不见的竹静和志超吃饭了,聊得很愉快。晚上又和朋友打了一会儿火锅。平时没空聚的朋友,这时全都一个接一个地约会了。这是一种既痛苦又幸福的感受。痛苦是因为有时太累了,大家都在问:“小琪,考完了吧?什么时候出来吃个饭?”一听到这个我的头就痛了,怎么安排呢?中午是某某人,晚上是某某人……时间又有限,安排不了这么多。都怪深大的落后考试制度,每次都是最晚放假的,考得人家精疲力竭。幸福就是朋友还不少,校内校外,真朋还是假友,都不少。里面既有真正的好朋友,也有暂时建立在利益关系上的友情。

This noon I finally had a lunch with Zhujing and Zhichao and we had a pleasant chat. In the evening I enjoyed the hot pot with my friends. In the past I have been too busy to date with them, so now I have to date with them one by one. It is a happiness as well as a suffering. I feel tough because many of my friends will ask me when to have a dinner with them and I have no idea how to put the priority on the list. At that moment, I could not help complaining about the awful testing system in our school that made us have the finals so late. My happiness means that I still have a large circle of friends, though among which there are true friends as well as fair-weather friends.

我很早就明白了一个道理,虽然我还没出去工作,那就是客户归客户,朋友归朋友。当然客户接触多了可能也会变朋友,但是切不可随随便便把客户当朋友,否则可能会损失惨重。现在接触人多了,仿佛有了直觉。一和某些人聊几句,我就知道他究竟是利益关系的朋友还是真正的好朋友。不过有些东西,大家心知肚明就行了,不必挑明白,就像一个形容情人的词“好聚好散”。利益关系的朋友也一样,大家为了各自的利益而来,当各自没有了利用价值了就分道扬镳。社会有时就是这么现实,早点看透也未尝不是件好事。有时帮人也是不看僧面看佛面。有些人我的确很不想帮,有求于人还一副高高在上的样子,帮了连谢谢一声也没有,不过看在是好朋友的男朋友或者女朋友的份上,我还是做了。为了好朋友有时吃点亏哪怕受点气也是在所难免的,人的一生真正的好朋友能有几个?呵呵。

I have been enlightened on such a common wisdom that client is client while friend is friend, though I still do not go out to work. Of course, when you touch your client frequently, you two may become good friends, but you should keep in mind that never treat a client as a friend easily, or you will suffer a great loss sooner or later. With the number of people I am touching increasing, I have seemingly cultivated an intuition that who will be the true friends and who are not. Sometimes both my friend and I know something clearly, but we will not talk about it in front of each other. There is a good Chinese saying for valentines that “Good to know and good to leave”. It is the same with those who stand by the same interest with you. When both of us lose the unique value to each other, we may depart forever. The society is sometimes so realistic that it is a good thing to see it through as early as possible. Sometimes we should help others in the way you do not like. Sometimes I am reluctant to help those who are arrogant and say no thanks to me after the thing is done. But I still help them for they are my good friends’ friends! It is inevitable to suffer some sort of loss for the sake of our good friends. After all, it is very difficult for us to come across a good friend! Aha!

今天张凯打电话问我下周一要不要去吃自助餐,他说他有几张在海岸城那边一个自助餐厅的免费餐券,想请我和几个同学一起去。我立即说:“不!我不吃了!”最近这段时间吃自助餐吃到我都有点反感了,隔三差五就有人找我去吃,我得好好修整一下肠胃。明天要去东莞小陶那里作客,老朋友好久不见了,可以聚聚。同时一直呆在深圳,走走别的地方散一下心也不错!祝自己明天旅途愉快!呵呵!

Today Zhang Kai phoned me and asked me whether I could have a buffet with him next Monday. He had several free tickets for a canteen and wanted to invite me and some other friends to enjoy. I instantly rejected his invitation for I have eaten so many buffets these days and feel a little disgusted! Now I have to adjust my stomach. Tomorrow I will go to Dongguang to visit Xiaotao, one of my best friends. Meantime, I want to go out to another city to relax myself! Here I am wishing myself to have a smooth and gleeful trip tomorrow! Aha!
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