What are the frequently asked questions in accounting professional interviews?

1. What are the six basic elements of accounting?

2. What are the three major accounting reports?

3. What is the difference between equity expenditure and capital expenditure?

3. What are the methods used to depreciate fixed assets?

4. Under what circumstances will the book value of fixed assets become negative?

5. What impact will the new accounting standards have on enterprises?

6. What is the impact of corporate income tax reform on domestic enterprises?

7. How should companies face the financial crisis?

8. In the face of the financial crisis, as a manager, which one would you choose between collective salary reduction and layoffs?

9. Which one do you value more, market prospects, salary increase or promotion?

10. What types of accounting systems are there?

11. What do you think about cost control?

12. What is the difference between fees and expenses?

13. How do you view and solve the problem of newcomers being excluded?

14. Can you make false accounts?

15. How do you understand "sitting support"? Do you think sitting support is reasonable?

16. Which one do you prefer, UFIDA or Kingdee?

17. What do you think you are better than the graduates of the same class as you?

18. Do you think accounting theoretical knowledge or practice is more important?

This is a problem I encountered during the interview process these days. When accountants apply for accounting positions, they usually have five parts:

First, 3 minutes self-introduction. You must highlight your own strengths.

Second, inquiry and verification of personal information. The supervisor will ask some relevant questions about your resume, most of which will focus on your resume, so be sure to take a good look at your resume before the interview.

Third, assessment of professional knowledge and skills. Most of the problems are similar to what I listed above. Generally, they are not very tricky problems and can be dealt with if you have basic accounting knowledge.

Fourth, psychological and quality assessment. The supervisor will ask you to answer some hypothetical questions, as well as some psychological testing questions. For example, today this company asked me, when you close your eyes, do you think of the calm sea or the galloping horses? Give reasons. There is no precise answer to this. As long as your explanation is reasonable, there will be no problem.

Fifth, at the end of the interview, he will ask you to make a self-evaluation to evaluate whether you are satisfied with this interview. The interviewer will then point out your strengths and weaknesses in this interview, and then tell you whether you will pass the interview or not within a few days.

I am not very satisfied with today's interview. I feel that I am too nervous. I asked many questions but did not answer the point. But it can be considered as a lesson learned. Please encourage everyone. If you have any common interview questions, please bring them up and take a look.

1. What are the six basic elements of accounting?

Assets, liabilities, owners' equity, income, expenses and profits

2. What are the three major accounting statements?

Balance sheet, cash flow statement, income statement (also called profit and loss statement)

3. What is the difference between equity expenditure and capital expenditure?

Capital expenditure: It is the expenditure required for the purchase or production of durable goods with a service life of more than one year. It refers to the expenditure incurred by an enterprise unit, its benefits and each period in two or more fiscal years. Item expenditures include expenditures constituting fixed assets, intangible assets and deferred assets.

Income expenditure: also called period expense. It refers to various expenditures incurred by an enterprise unit in the course of its operation, the benefits of which are only related to the current fiscal year, and therefore are compensated by the income of this year. When these expenditures occur, they should be recorded in the relevant cost accounts of the year.

Difference: Revenue expenditures are different from capital expenditures. The former are all compensated by the operating income of the year, while the latter are first recorded as assets and are amortized into annual costs through depreciation or amortization. The purpose of distinguishing income expenditures and capital expenditures is to correctly calculate profits and losses in each year and to correctly reflect the value of assets.

If income expenditures are regarded as capital expenditures, the result is that current expenses are undercounted, asset values ??are overstated, and profits are inflated; conversely, current expenses are overcounted, asset values ??are undercounted, and profits are inflated

3. What are the methods used to depreciate fixed assets?

It is divided into two categories: straight-line method and accelerated depreciation method

The straight-line method includes: average life method and workload method

Accelerated depreciation method includes: double Times declining balance method and sum of years' digits method

4. Under what circumstances will the book value of fixed assets become negative?

Negative values ??should not appear under any circumstances. Current standards do not allow the existence of negative assets, including negative goodwill.

Theoretically, continued accrual of depreciation for fixed assets over their service life, or accrual of impairment provisions for over-value, etc. may cause fixed assets to have a negative value, but doing so will reduce the total assets on the balance sheet. In fact, the value of other assets has not decreased, which will mislead information users. Therefore, when any asset has a negative value, it should be recorded in the audit book at most.

5. What impact will the new accounting standards have on enterprises?

II. The impact of the implementation of new accounting standards on enterprises

(1) The impact of new accounting standards on enterprise performance

(2) It is beneficial to improve the performance of enterprises Quality of accounting information

(3) It is conducive to improving the overall management level of enterprises

6. What is the impact of the reform of corporate income tax on domestic enterprises?

Before the reform of the corporate income tax rate, the corporate income tax rate was 33%. The new "Income Tax Law of the People's Republic of China" stipulates that the general corporate income tax rate is 25%. Non-resident enterprises in China do not If an institution or place is established, or if an institution or place is established but the income obtained has no actual connection with the institution or place where it is established, corporate income tax shall be paid on the income derived from China. The tax rate is 20%.

Qualified small and low-profit enterprises are levied a reduced corporate income tax at a tax rate of 20%. High-tech enterprises that need key support from the state are levied a reduced corporate income tax rate of 15%. The reduction in the corporate income tax rate will be a good boost for domestic enterprises, making the competitive environment for enterprises more fair and favorable.

7. How should companies face the financial crisis?

1. Increase efforts to collect payment.

2. Reduce staff, increase efficiency, reduce costs, and operate at a guaranteed cost.

3. Stabilize the market and gain a firm foothold. .

4. Reduce inventory and revitalize assets.

8. In the face of the financial crisis, as a manager, which one would you choose between collective salary reduction and layoffs?

There are many factors that govern this issue. My answer is: I will choose to take a collective salary cut. The reason is that I believe that an enterprise is a collective. Only by working together can we overcome difficulties. If an enterprise develops well, it will naturally lead to more rewards. Since the enterprise is now in crisis, everyone is more We should unite together and share the joy of collective salary increase after the company overcomes the difficulties. This is indeed an excellent corporate culture.

9. Which one do you value more, market prospects, salary increase or promotion?

I choose career prospects. I always firmly believe that by improving one's professional qualities and skills, the chances of salary increase and promotion will increase.

10. What types of accounting systems are there?

1 Current Accounting Processing System

2 Cashier Account Processing System

3 Purchase, Sales and Inventory Processing System

4 Fixed Assets Processing System

5 Cost accounting processing system

6 Payroll accounting processing system

7 Account processing system: preparation of entries, trial balance, settlement, and registration account Bo, a system for preparing reports

11. What do you think of cost control?

For those who specialize in internal control management (internal auditing), mastering the cost control methods at all levels can provide a more thorough understanding of the potential risks in enterprise operation management, which is also helpful for improving the efficiency of internal auditing. will be of major help. It also helps provide managers with more value-added management suggestions.

From a broad perspective, cost control is an important part of enterprise internal control.

However, for those who specialize in internal control management or internal auditing, fully mastering and thoroughly understanding corporate cost control issues is an important condition for providing good internal control services. There is no need to discuss the importance of cost control in business operations. It is no exaggeration to say that modern business management manages costs.

12. What is the difference between fees and expenses?

Expenses and income exist correspondingly, and are recognized only when the outflow of economic benefits is likely to result in a decrease in corporate assets or an increase in liabilities, and the outflow of economic benefits can be measured reliably, taking industrial enterprises as an example. , expenses are divided into two categories: production costs and period expenses. Its characteristic is that it will eventually reduce corporate resources and corporate owner's equity.

Expenditures are various fund expenditures incurred by public institutions to carry out business activities and other activities.

(In addition, the difference between expenses and costs is that costs are objectified expenses collected according to certain objects, which are associated with a certain type and quantity of products.)

13. How do you view and solve the problem of newcomers being excluded?

This is very subjective. Of course I said we need to improve our interpersonal relationships.

14. Can you make false accounts?

“I can do it if I have the ability, but the law and regulations don’t allow me to do it, so I won’t do it.”

15. How do you understand “sitting on the support”? Do you think sitting support is reasonable?

Setting expenditure refers to the direct use of cash expenditures by enterprises, institutions and government agencies from the cash income of their own units. Of course it's unreasonable. But sitting on the support is not always prohibited. There is no need to remember these exceptions.

16. Which one do you prefer, UFIDA or Kingdee?

Because we are studying UF, of course I prefer UF, but the examiner told me that although UF is very systematic and comprehensive, it is inevitably not user-friendly enough. In this regard, Kingdee is easier to operate and apply. I have never used Kingdee, so I can’t comment on this.

17. What do you think you are better than the graduates of the same class as you?

Just say what you think is good. But don't say too much, people will say you are too confident and not humble enough.

18. Do you think accounting theoretical knowledge or practice is more important?

I think it is equally important, but practice is the only way to test theory. Theory serves practice, especially in our accounting profession.