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：

bilingual　（adj.）會雙國語言的　click  發音   

amble　（v.）從容漫步    click  發音  

shuffle　（v.）拖著步走　click  發音

EQUAL   EMPLOYER　　同工同酬　

fluster　（v.）慌亂;緊張不安　click  發音   

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　資產負債表

Profit  and  Loss  Statement　（n.）損益表