Sample accounting interview FAQs!
Accounting Interview Frequently Asked Questions Sample!110 Accounting Interview Frequently Asked Questions, I hope to help you:
1. What are the general taxpayers deductible tickets?
1. What are the deductible tickets for general taxpayers and how is the process of tax declaration?
2. Customer deduction (invoiced) how to do accounting? What original documents need to be attached?
3. How to calculate the year-end bonus to pay personal income tax?
4. What is the difference between the caliber of the annual financial report and the statement of accounts?
5. The company purchased decoration materials to decorate the rented office space, how to do the accounting treatment?
6. How do you account for start-up costs?
6. How to account for the start-up costs of the company and how to adjust the income tax settlement?
7. Why did you leave your previous company.
8. What is your current job, tell us about the process of your work.
9. How do you think expenses are handled. (Generally for the service industry)
10. How to account for the company's costs. (generally for manufacturing companies)
Before the accounting interview should also do some preparation, first of all, to understand the nature of the business of the applicant, and then look at what kind of talent the company needs, such as cost accounting, you should be at this point more understanding of the cost of the contents of some companies need to be taxed, you should be a little prepared in this regard, for example, the interviewer may ask you how to reasonably avoid taxes, and at present, the latest preferential policies on taxation. What are the latest tax incentives, and so on, you think the interviewer is most likely to raise any questions, you must have a mental point spectrum
Accounting Interview Frequently Asked Questions!2, your unit of strict control is not strict? Late, leave early, slack phenomenon is often occurring? How is your situation in this regard?
3, you often communicate with the supervisor at work, report to him?
4, in the work you see others violate the rules and regulations, what do you do?
5, you think you can make what contribution to our company?
6, in addition to this work, you also in other organizations part-time? What do you do in your second career?
7, the work of your favorite aspects? The least favorite aspect?
8, you are satisfied with your current work situation? Why?
9, how do you think of overtime work, weekends and days off overtime?
10, you often do some work to improve or make suggestions to the leadership?
Accounting interview sample FAQs!31, general taxpayers can be deductible tickets have? How is the process of tax declaration?
2, the customer deduction (has been invoiced) how to do accounting? What original documents need to be attached?
3, the year-end bonus is how to calculate the payment of personal income tax?
4. What is the difference in the caliber of the annual financial report and the remittance statement?
5, the company purchased decoration materials used to decorate the rented office space, how to carry out accounting treatment?
6. How to account for the company's start-up costs? How to adjust the income tax settlement?
7, why did you leave the previous company?
8, what is your current job? Tell us about the process of your work.
9, how do you think expenses are handled? (Generally for the service industry)
10, the company's costs how to account for? (Generally for manufacturing companies)
In fact, there are a number of common accounting interview questions in a variety of accounting interview occasions, such as accounting recruitment examiners tend to ask questions about work experience. If your work experience is very rich naturally not a problem, and for the lack of experience (especially accounting college students) often become hard.
Design life questions of the accounting interview FAQs:
11, please talk about your work experience after graduation.
12, What are the responsibilities of the job you are doing or have done recently? What position do you hold?
13, What do you think you have accomplished in your job?
14. What difficulties have you encountered in the department you supervise? How did you handle or cope with them?
15, please talk about your job promotion and income changes in the enterprise.
16, what are your gains and experiences at work?
17, please talk about your work in this unit and by the reward and punishment.
18、What do you think is difficult or challenging about the job?
19, you think work experience and books learned accounting theory knowledge which is more important?
20, you can do two sets of accounts?
Accounting Interview FAQ Sample!4In fact, there are some accounting interview FAQs in various accounting interview occasions, such as accounting recruitment examiners tend to ask questions about work experience. If your work experience is very rich naturally not a problem, and for the lack of experience (especially accounting college students) often become hard.
Designing Life Questions for Accounting Interview FAQs:
1, please talk about your work experience after graduation.
2. What are the responsibilities of the job you are doing or have done recently? What position do you hold?
3. What do you think you have accomplished at work?
4. What difficulties have you encountered in the department you supervise? How did you handle or cope with them?
5, please talk about your job promotion and income changes in the enterprise.
6. What have you learned and experienced at work?
7, please talk about your work in this unit and by the reward and punishment.
8, you think the work of the difficult or challenging in what place?
9, you think the work experience and books learned accounting theory knowledge which is more important?
10, you can do two sets of accounts?
Accounting Interview FAQs on Professional Theory:
1, what are the 6 basic elements of accounting?
2. What are the 3 major statements of accounting?
3. What is the difference between equity and capital expenditures?
3. What are the methods used for depreciation of fixed assets?
4, the book value of fixed assets in what circumstances will be negative?
5, after the introduction of the new accounting standards, what is the impact on the enterprise?
6. What is the impact of the reform of corporate income tax on domestic enterprises?
7. How should enterprises face the financial crisis?
8, in the face of the financial turmoil, as a manager, collective pay cuts and layoffs you will choose which one?
9, market prospects, pay raises and promotions, which one do you value more?
10, the accounting system has which kinds?
11, for cost control how do you think?
12, what is the difference between costs and expenses?
13, in the face of the new crowded problem, how do you think and solve?
14, you will do the books?
15, how to understand the "sitting expenses"? Do you think it is reasonable to sit on the expense?
16, UFIDA and Kingdee software, you prefer that one?
17, you think you are better than you graduated in the same graduates where?
18, you think the accounting theory knowledge or practice is important?
Accounting interviews are included in the five parts:
First, the 3-minute self-introduction. Be sure to highlight your strengths.
Second, the personal data inquiry and verification. The supervisor will ask some relevant questions about your personal resume, most of which are centered around your resume, so be sure to take a good look at your resume before the interview.
Third, the assessment of professional knowledge and skills. Most of the questions are similar to the ones I listed above, and they are generally not very tricky questions that can be answered with basic knowledge of accounting.
Fourth, the psychological and quality of the assessment. The supervisor will assume some questions for you to answer, and some test psychological questions. For example, today the company asked me, when you close your eyes, your mind will emerge calm sea or a million horses? Give reasons. This will not have an accurate answer, as long as your explanation is reasonable there is no problem.
Fifth, the end of the interview, he will let you do a self-evaluation, evaluation of their own interview is satisfied. Then the interviewer will point out the strengths and weaknesses of your interview, and then tell you that you will be notified in a few days whether you pass the interview.
The U.S. graduate accounting interview questions can be divided into the following categories
Professional:
First, the previous accounting background
1) the biggest achievement in this field.
2) think there are any courses in the field of accounting, but I don't know what they are.
2) What courses are more challenging
3) What are your favorite classes
Second, accounting internships and related work experience
1) Introduction of the company where you interned or worked
2) Accounting-related positions in the company where you interned or worked
3) What was the biggest achievement of your internship or work, and what were the challenges you overcame? What are the challenges, how did you overcome them, what did you get out of it, and what was the impact.
Third, the accounting study plan after going to the U.S.
1) Whether you plan to come back or stay in the U.S.
2) What are your career goals in the future
Hobbies and Interests
1) What kind of sports you like, and what other recreational programs you enjoy.
2) What clubs are you interested in when you get to campus.
3) Examples of your leadership, your character strengths and weaknesses, and so on
Overall, before the graduate accounting interview, you need to carefully prepare your own understanding of the accounting profession, and you can prepare your own paperwork for your specific future direction of accounting, as well as questions about the academic field of accounting, and so on. The first thing you need to do is to make a good outline in Chinese, prepare well in English, show your strengths in your field and have good communication skills to make a good impression on the professor in the graduate accounting interview.
What are the 6 basic elements of accounting?
Assets, Liabilities, Owners' Equity, Income, Expenses, Profit
Assets+Expenses=Liabilities+Owners' Equity+Income
2, What are the 3 major statements of accounting?
Balance Sheet, Cash Flow Statement, Income Statement (also known as Profit and Loss Statement)
3, What is the difference between a revenue expense and a capital expense?
Capital expenditures are expenditures that are incurred in order to generate revenues over multiple accounting periods (e.g., expenditures for the purchase of fixed assets, expenditures for the purchase of raw materials)
Revenue expenditures are expenditures that are incurred in order to generate revenues in the current accounting period (utility costs, current cost of goods sold, etc.)
Generally, capital expenditures are added to the cost of an asset at the time of incurring them, and their consumed value is then added to the cost of the asset as it is used. With the use, the value of its consumption and then transferred to the current cost; and revenue expenditure in the current period as an expense.
4, what are the methods of depreciation of fixed assets?
Divided into two categories: straight-line method and accelerated depreciation method
Which straight-line method includes: the average life method and the workload method
Accelerated depreciation method includes: double-declining-balance method and sum-of-the-years method
5, the book value of fixed assets in what case will be
Will not appear negative.
6, What are the impacts of the new accounting standards on businesses?
The new accounting standard constitutes a new system of accounting basis, which has a greater impact on the results of operations in the financial statements.1 In terms of income tax, on the one hand, the new standard requires that enterprises should determine the tax basis of assets and liabilities at the time of their acquisition, while under the old accounting standard, most of the enterprises used tax payable accounting. After the implementation of the new standard, income tax is accounted for using the balance sheet liability method, which will result in an increase in deferred income tax assets and an increase in profit for the current period. On the other hand, the new standard stipulates that for losses arising from . On the other hand, the new standard stipulates that deferred tax assets should be recognized to the extent that it is probable that future taxable income will be available against which the losses and tax credits can be utilized, which will result in an increase in the current period's deferred tax assets and an increase in the current period's profit.2 In respect of the fair value, in accordance with the requirements of the new standard, an enterprise shall set up a separate account of "Gain or loss on changes in fair value" in the income statement for the purpose of accounting for financial assets held for trading, real estate, etc., to account for the impact of fair value changes on the profit or loss of the enterprise. The new standard does not include gains from changes in fair value in non-recurring gains and losses. In addition, the impact of changes in fair value of financial assets for sale on an enterprise's performance is mainly shown in the impact on capital surplus and net profit.3 In debt restructuring, the gain on restructuring is included in the income statement. The assets and liabilities of the acquired company in a business combination not under the same control are measured at fair value at the time of the combination using the purchase method. Goodwill and intangible assets with indefinite useful lives are tested for impairment annually and are no longer amortized, and the acquisition discount on restructuring is recognized in earnings when it occurs.
7. What is the impact of the reform of the corporate income tax on domestic companies?
Before the reform of the enterprise income tax rate, the enterprise income tax rate is 33%, the new <Chinese People's **** and the State Income Tax Law> provides that the general enterprise income tax rate of 25%, the non-resident enterprise in China has not set up institutions, places, or although the establishment of institutions, places, but obtained the income of its establishment of institutions, places, but no practical connection, should be sourced from the Chinese territory of income to pay enterprise income tax. The tax rate is 20%. The tax rate is 20%.
Qualified small micro-profit enterprises shall be subject to a reduced enterprise income tax rate of 20%. High-tech enterprises that need to be supported by the state are subject to a reduced enterprise income tax rate of 15%. The reduction of the enterprise income tax rate has a good impetus for domestic enterprises, making the competitive environment more fair and favorable.
8, how should enterprises face the financial crisis?
Enterprises should stabilize their positions, and on the basis of retaining the original market share, use low-priced strategies and other marketing strategies to expand the consumer base, in order to prepare for the expansion of market share. In addition, they should also strive to develop new products and seek diversification.
9, in the face of the financial turmoil, as a manager, collective pay cuts and layoffs you will choose which one?
This question is more in charge of factors. My answer is: I will choose a collective pay cut, the reason is that I think the enterprise is a collective, only we all work together, in order to get through the difficult times, the development of the enterprise is good, naturally more, since the enterprise is now in crisis, we should be united together, to be the enterprise to get through the difficult times, and together to share the joy of the collective pay raise is also worthy of an excellent corporate culture.
10, career prospects, salary increases and promotions, which one do you value more?
I choose career prospects, and I always believe that after improving one's professionalism and skills, the chances of getting a raise and a promotion will only be more and not less.
11, what are the types of bookkeeping procedures?
The main accounting procedures are: journal voucher accounting procedures, account summary statement accounting procedures, summary voucher accounting procedures, journal general ledger accounting procedures, multi-column journal accounting procedures.
12, What do you think about cost control?
Cost is the concentrated expression of the quality of the enterprise, production and operation of each link, the quality of each employee of the enterprise, as well as a management decision, etc., all the formation of the cost and the level of impact, so it must be from the cost of the control system, the control system and the control methods and other aspects of the continuous improvement and strengthening.
13, what is the difference between costs and expenses?
Expenses and revenues exist in contrast to each other, and are recognized only when it is probable that the economic benefits will flow out of the enterprise and thus lead to a decrease in assets or an increase in liabilities, and the amount of outflow of economic benefits can be measured reliably, in the case of an industrial enterprise, for example, the expenses are divided into two categories: production costs and period expenses. It is characterized by the fact that it will ultimately reduce the resources of the enterprise and the owner's equity of the enterprise.
Expenses are the various expenditures of funds incurred by an organization to carry out its business and other activities.
(Also, the difference between expense and cost, cost is an objectified expense that is attributed to a certain object and is associated with a certain type and quantity of product.)
14, in the face of the problem of newcomer ostracism, how do you think and solve?
Newcomers are like this, first of all, do not know you, and secondly, is that you split their work away, so that means they are likely to work less, work less, layoffs will be the object of consideration. Newbies are ostracized at work, because newbies are also the workplace masters who are going to replace the veterans in the future, and will surely be envied by others, so as long as they are able to hold on to their jobs, they will have a new world ``! The power of your own success
15, you will do false accounts?
This well, we summarize their own wording.
16, how to understand the "sitting expenses"? Do you think it is reasonable to sit on the expense?
Sitting ducks refers to enterprises, institutions and organizations from the unit's cash receipts directly for cash expenditures. Of course it is not reasonable. But sitting on the money is not always prohibited. These exceptions are not necessary to remember.
17, UFIDA and Kingdee software, you prefer that one?
Because we are studying UFIDA, of course, I tend to UFIDA, but the examiner told me that UFIDA is very comprehensive, but inevitably not enough humane, this point Kingdee easier to operate and apply. I also have not used Kingdee, this will not be evaluated.
18, you think you are better than the same graduates and you graduated where?
It's good to say a little bit about yourself. But don't say too much, people will say you are too confident, not humble enough.
1. What are the 6 basic elements of accounting?
2. What are the 3 major statements of accounting?
3. What is the difference between equity and capital expenditures?
4. What are the methods used for depreciation of fixed assets?
5. Under what circumstances can the book value of fixed assets be negative?
6. What is the impact of the new accounting standards on the business?
7. What is the impact of the reform of corporate income tax on domestic enterprises?
8. How should enterprises face the financial crisis?
9. In the face of the financial turmoil, as a manager, collective pay cuts and layoffs, which one would you choose?
10. Market prospects, pay raises and promotions, which one do you value more?
11. What kinds of accounting systems are there?
12. How do you feel about cost control?
13. What is the difference between a cost and an expense?
14. Facing the problem of newcomer sidelining, how do you think and solve it?
15. Do you do false accounting?
16. How do you understand "sitting ducks"? Do you think it is reasonable?
17. UFIDA and Kingdee software, you prefer that one?
18. Do you think you are better than your fellow graduates where?
19. Do you think it is important to have theoretical knowledge or practice in accounting?
1. What are the 6 basic elements of accounting?
Answer: assets, liabilities, owner's equity, income, expenses, and profit.
2. What are the 3 major statements of accounting?
Answer: balance sheet, cash flow statement, income statement (also known as profit and loss account).
3. What is the difference between equity and capital expenditures?
Answer: Capital expenditures: expenditures for the purchase or production of durable goods with a useful life of more than one year, the expenditures incurred by a business unit, the benefits of which extend over two or more fiscal years, including expenditures that constitute fixed assets, intangible assets, and deferred assets.
Revenue expenses: also called period expenses. It refers to the business unit in the process of operation, its benefits are only related to the current fiscal year, and therefore compensated by the current year's earnings of the expenditures. When these expenditures are incurred, they should be recorded in the current year's relevant cost accounts.
Difference: revenue expenditure is different from capital expenditure, the former is fully compensated by the current year's operating income, the latter is first recorded as an asset, through depreciation or amortization into the cost of each year. The distinction between revenue and capital expenditures is made in order to correctly calculate the profit and loss for each year and to correctly reflect the value of the asset. If the revenue expenditure as capital expenditure, the result is less current costs, more asset value, inflated profits; conversely, more current costs, less asset value, inflated profits
4, fixed assets book value in what case there will be a negative value?
Answer: nothing should be negative, the current guidelines do not allow the existence of negative assets, including negative goodwill.
Theoretically, fixed assets continue to be depreciated over the age of service, or over the value of the provision for impairment, etc. may result in negative fixed assets, but this will reduce the total assets on the balance sheet, while in fact the value of the other assets have not been reduced, and will mislead the user of the information. Therefore, all assets with a negative value should be recorded in the memorandum of understanding at most.
5. What is the impact of the new accounting standards on businesses?
Answers: (a) The impact of the new accounting standards on the performance of enterprises (b) It is conducive to improving the quality of accounting information of enterprises (c) It is conducive to improving the overall level of management of enterprises
6. What are the impacts of reforms in corporate income tax on domestic enterprises?
Before the reform of the enterprise income tax rate, the enterprise income tax rate is 33%, the new & lt; Chinese People's Republic of China & gt; State Income Tax Law & gt; the general enterprise income tax rate of 25%, non-resident enterprises in China has not set up institutions, places, or although the establishment of institutions, places, but the income obtained by its establishment of institutions, places, no practical link between The rate is 20%. The tax rate is 20%. Qualified small micro-profit enterprises shall be subject to a reduced enterprise income tax rate of 20%. High-tech enterprises that need to be supported by the state are subject to a reduced enterprise income tax rate of 15%. The reduction of the enterprise income tax rate is a good impetus for domestic enterprises, making the competitive environment more fair and favorable.
7. How should enterprises face the financial crisis?
1) Increase efforts to collect payments. 2) Reduce manpower, increase efficiency, reduce costs, and preserve the business. 3) Stabilize the market, and make the market more favorable. 3) Stabilize the market, stand firm. 4) Reduce inventory, revitalize assets.
8, in the face of the financial turmoil, as a manager, collective pay cuts and layoffs you will choose which one?
Answer: This question is more competent factors. My answer is: I will choose a collective pay cut, the reason is that I think the enterprise is a collective, only we all work together, in order to get through the difficult times, the development of the enterprise is good, naturally more, since the enterprise is now in crisis, we should be united together, to be the enterprise to get through the difficult times, and together to share the joy of the collective pay raise is also worthy of an excellent corporate culture.
9, the market outlook, salary increase and promotion, which one do you value more?
Answer: I choose career prospects, I always believe that after improving personal professionalism and skills, the opportunity for salary increase and promotion will only be more and not less.
10. What kinds of accounting systems are there?
Answer: 1) Current Accounting Processing System 2) Cashier Accounts Processing System 3) Inventory Processing System 4) Fixed Asset Processing System 5) Cost Accounting Processing System 6) Payroll Accounting Processing System 7) Accounts Processing System: It is the system that prepares the journal entries, trial balances, closes the accounts, registers the books, and prepares the reports.
11, for cost control how do you think?
Answer: For professionals engaged in internal control management (internal audit) work, mastering the various levels of cost control methods, you can more thoroughly understand the potential risks of business operations and management, to improve the efficiency of the internal audit will also be a significant help. It also helps to provide more value-added management advice to managers.
From a broad perspective, cost control is an important part of an organization's internal control. However, for those who specialize in internal control management or internal audit, a full grasp and thorough understanding of corporate cost control issues is an important requirement for good internal control services. The importance of cost control in business operations need not be discussed, it is no exaggeration to say that modern business management is the cost of management.
12. What is the difference between costs and expenses?
Answer: Expenses and revenues exist in contrast, and are recognized only when it is probable that the economic benefits will flow out of the enterprise, resulting in a decrease in assets or an increase in liabilities, and the amount of the outflow of economic benefits can be measured reliably, in the case of an industrial enterprise, for example, the expenses are divided into two categories of production costs and periodical expenses. It is characterized by the fact that it will ultimately reduce the resources of the enterprise and the owner's equity of the enterprise.
Expenses are the various expenditures of funds incurred by an undertaking to carry out its business activities and other activities.
(Also, the difference between expense and cost, cost is an objectified expense that is attributed to a certain object and is associated with a certain type and quantity of product.)
13, in the face of the newcomer exclusion problem, how do you think and solve?
Answer:This is very subjective. Of course, I'd say get the relationships right.
14, you will do false accounts?
15. What do you mean by "sitting on expenses"? Do you think sitting on a branch is reasonable?
Answer: Sitting on expenses refers to enterprises, institutions and organizations directly from the unit's cash receipts for cash expenditures. Of course it is not reasonable. But sitting on the money is not always prohibited. These exceptions are not necessary to remember.
16, UFIDA and Kingdee software, you prefer that one?
Answer: Because we study UFIDA, I certainly tend to UFIDA, but the examiner told me that UFIDA is very systematic and comprehensive, but inevitably not enough humane, this point Kingdee easier to operate and apply. I've never used Kingdee either, so I won't comment on that.
17. Do you think you are better than your fellow graduates?
Answer: It's good to say a little bit about yourself. But don't say too much, people will say you are too confident and not humble enough.
18, do you think the theoretical knowledge of accounting is important or practice is important?
Answer: I think it is equally important, but practice is the only way to test the theory, the theory is to serve the practice, especially in our accounting profession.
19, fixed assets depreciation methods used? Divided into two categories: straight-line method and accelerated depreciation method
Answer: The straight-line method includes: average life method and workload method
Accelerated depreciation method includes: double declining balance method and sum-of-the-years method
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