FAQs in accounting interviews!

Sample accounting interview questions! Sample accounting interview questions! 1

10 common accounting interview questions, I hope it will be helpful to everyone:

1. What are the deductible tickets for general taxpayers? Tax returns What is the process?

2. How to account for customer deductions (invoices have been issued)? What original documents need to be attached?

3. How to calculate and pay personal income tax for year-end bonuses ?

4. What is the difference between the caliber of the annual financial report and the final settlement report?

5. How is the accounting treatment done when the company purchases decoration materials to decorate the rented office space?

6. How to account for company start-up expenses? How to adjust when paying income tax?

7. Why did you leave your previous company.

8. What is your current job? Tell us about your work process.

9. How do you think the expenses will be handled. (Generally in the service industry)

10. How to calculate company costs. (Generally for manufacturing companies)

You should also make some preparations before the accounting interview. First understand the nature of the company you are applying for, and then look at what kind of talents the company needs. For example, if you know cost accounting, you should be here Learn more about costs. Some companies require taxation. You should make some preparations in this regard. For example, the interviewer may ask you how to reasonably avoid taxes, what are the latest preferential tax policies, etc. What do you think? What questions are most likely to be asked by the interviewer? You must be mentally aware of these frequently asked accounting interview questions! 2

1. Do you think it is better for the unit to be looser or stricter?

2. Is your unit strict? Do late arrivals, early departures, and slowdowns often occur? ?How is your situation in this regard?

3. Do you often communicate with your supervisor at work and report to him?

4. Do you see others violating regulations at work? and system, what should you do?

5. What contribution do you think you can make to our company?

6. In addition to this job, do you also work part-time in other units? What do you want to do in your second career?

7. What do you like most about this job? What do you like least?

8. Are you satisfied with your current working situation? Why? ?

9. What do you think of overtime work, weekends and rest days?

10. Do you often make improvements to your work or make suggestions to your leaders? Examples of common accounting interview questions ! 3

1. What are the deductible invoices that general taxpayers can use? What is the process for filing a tax return?

2. How to account for customer deductions (invoices have been issued)? What original documents need to be attached?

3. How is the personal income tax calculated for the year-end bonus?

4. What is the difference between the caliber of the annual financial report and the final settlement report?

5. When the company purchases decoration materials to decorate the rented office space, how is the accounting treatment performed?

6. How to calculate company start-up expenses? How to make adjustments when paying income tax?

7. Why did you leave your previous company?

8. What is your current job? Tell us about your work process.

9. How do you think the expenses will be handled? (Generally in the service industry)

10. How to calculate company costs? (Generally manufacturing companies)

In fact, in various accounting interview situations, there are some common accounting interview questions. For example, accounting recruitment examiners often ask questions about work experience. If you have a lot of work experience, this will not be a problem, but for those who lack experience (especially accounting majors), it often becomes a flaw.

Complete list of frequently asked accounting interview questions designed to address life issues:

11. Please talk about your work experience after graduation.

12. What are the responsibilities of your current or recent job? What role do you hold?

13. What do you think you have achieved at work?

14. What difficulties have you encountered in the department you are in charge of? How did you process or cope with the past?

15. Please talk about your job promotion and income changes in the company.

16. What gains and experiences do you have at work?

17. Please talk about your work in this unit and the rewards and punishments you received.

18. What do you think is the difficulty or challenge of this job?

19. Which do you think is more important, work experience or accounting theoretical knowledge learned in books?

20. Can you make two sets of accounts? Sample accounting interview questions! 4

In fact, in various accounting interview situations, there are some common accounting interview questions. For example, accounting recruitment examiners often ask questions about work experience. If you have very rich work experience, this will not be a problem, but for those who lack experience (especially accounting majors), it often becomes a flaw.

Frequently Asked Questions in Accounting Interviews Designing Life Issues:

1. Please talk about your work experience after graduation.

2. What are the responsibilities of your current or recent job? What position do you hold?

3. What do you think your achievements at work are?

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4. What difficulties have you encountered in the department you are in charge of? How did you handle or cope with it?

5. Please talk about your job promotion and income changes in the company Condition.

6. What have you learned and experienced at work?

7. Please talk about your work in this unit and the rewards and punishments you have received.

8. What do you think is the difficulty or challenge of this job?

9. Which do you think is more important, work experience or accounting theoretical knowledge learned in books?

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10. Can you do two sets of accounts?

Common accounting interview questions involving professional theory:

1. What are the six basic elements of accounting?

2. What are the three major accounting statements?

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

3. Depreciation of fixed assets What are the methods used?

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

5. What will be the impact on enterprises after the introduction of new accounting standards?

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

7. How should enterprises face the financial crisis?

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

9. Market prospects, salary increase or promotion, which one do you pay more attention to?

10. What types of accounting systems are there?

11. What do you think of cost control?

12. What is the difference between fees and expenses?

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

14. Can you keep 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?

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

Accounting interviews include five parts:

First, a 3-minute 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? Explain the reason. 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. Sample accounting interview questions! 5

U.S. accounting graduate interview questions can be divided into the following categories

Professional category:

First, previous accounting learning background

1) The largest achievement in this field.

2) Which courses do you think are more challenging?

3) Which courses do you like best

Second, accounting internship and related work experience

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1) Introduction to the company where you are interning or working

2) Accounting-related positions in the company where you are interning or working

3) What are the greatest achievements and challenges of the internship or working Which ones were there, how did you overcome them, what were the gains, and what were the impacts.

Third, accounting study plan after going to the United States

1) Do you plan to come back or stay in the United States

2) What are your future career goals

Hobbies and interests

1) What sports and other entertainment projects you like.

2) What clubs are you interested in after arriving on campus?

3) Examples of your leadership, your character strengths and weaknesses, etc.

Generally speaking, you need to carefully prepare yourself for this before interviewing for an American accounting graduate student. With an understanding of the accounting major, you can prepare specific future accounting study directions based on your own documents, as well as questions about the academic field of accounting, etc. Make a good Chinese outline, fully prepare the English manuscript, show your strengths in this major and have good communication skills, and leave a good impression on the professor during the accounting graduate interview. Sample accounting interview questions! 6

1. What are the six basic elements of accounting?

Assets, liabilities, owners’ equity, income, expenses, profits

Assets + expenses = liabilities + owners’ equity + income

2. Accounting 3 What is the big report?

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

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

Capital expenditures are expenditures incurred in order to obtain income for multiple accounting periods (such as expenditures on purchasing and constructing fixed assets, purchasing raw materials).

Income expenditures are in order to obtain capital expenditures. Expenditures incurred during the accounting period (water and electricity bills, current sales costs, etc.)

Generally speaking, capital expenditures should first be included in the cost of the asset when incurred, and its value will be consumed as it is used. It will then be converted into an expense for the current period; revenue expenditures will be treated as expenses in the current period in which they are incurred.

4. 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

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

5. Under what circumstances will the book value of fixed assets appear?

There will be no negative value.

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

The new accounting standards constitute a new basic accounting system and have a greater impact on the operating results of financial statements.

1 In terms of income tax, on the one hand, the new standards require companies to determine their tax basis when acquiring assets and liabilities. However, under the old accounting standards, most companies use tax payable for accounting. After the implementation of the new standards, income tax will be calculated using the balance sheet debt method, which will increase the current period's deferred income tax assets and increase the current period's profits. On the other hand, the new standards stipulate that the income tax benefits arising from losses should be recognized to the extent of future taxable income that is likely to be used to offset losses and tax credits, and to increase profits. 2 In terms of fair value, in accordance with the requirements of the new standards, enterprises set up a separate "profit and loss from changes in fair value" account in the income statement to calculate the impact of changes in the fair value of trading financial assets, real estate, etc. on the enterprise's profits and losses. Among non-recurring gains and losses, the new standards do not include gains from changes in fair value. In addition, the impact of changes in the fair value of financial assets sold on corporate performance is mainly reflected in the impact on capital reserves and net profits. 3 In a debt restructuring, the proceeds from the restructuring are included in the income statement. In a business merger not under common control, the assets and liabilities of the acquired company are measured at fair value using the purchase method at the time of merger. Goodwill and intangible assets with indefinite useful lives are tested for impairment every year and are no longer amortized. Reorganization The acquisition discount is recognized as income when incurred.

7. What is the impact of corporate income tax reform 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.

8. How should companies face the financial crisis?

Companies should stabilize their position, use low-price strategies and other marketing strategies to expand consumer groups on the basis of maintaining their original market share, and prepare for the expansion of market share. In addition, efforts should also be made to develop new products and seek diversified development.

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

This problem involves many factors. 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.

10. Career prospects, salary increase or promotion, which one do you value more?

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.

11. What are the accounting procedures?

The main accounting processing procedures are: accounting voucher accounting processing program, account summary table accounting processing program, summary accounting voucher accounting processing program, journal general ledger accounting processing program, multi-column Journal accounting procedures.

12. What do you think about cost control?

Cost is a concentrated expression of the quality of an enterprise. Every aspect of production and operation, the quality of each employee of the enterprise, and certain management decisions, etc., all have an impact on the formation and level of costs. Therefore, it must be based on costs. The control system, control system and control methods are constantly improved and strengthened.

13. 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 consumption 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.)

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

Newcomers are like this. First of all, they don’t understand you. Secondly, you have divided their work. This means that they may have less work. With less work, layoffs will be considered. object. Newcomers will be ostracized at work, because novices are also professionals who will replace veterans in the future. They will definitely be jealous of others, so as long as they can persevere, they will have a new world! You are the driving force for success

15. Can you make false accounts?

Well, let’s sum up the wording ourselves.

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

Separate 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.

17. 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 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.

18. 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. Sample accounting interview questions! 7

1. What are the six basic elements of accounting?

2. What are the three major statements of accounting?

3. Equity expenditures and capital What is the difference in sexual expenditure?

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

5. Under what circumstances will the book value of fixed assets appear negative?

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

7. What impact will the reform of corporate income tax have on domestic enterprises?

8. Enterprises How should we face the financial crisis?

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

10. Market prospects, Which do you value more, salary increase or promotion?

11. What kinds of accounting systems are there?

12. What do you think about cost control?

13. What is the difference between fees and expenses?

14. How do you view and solve the problem of squeezing out newcomers?

15. Can you make false accounts?

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

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

18. What do you think you are better than the graduates who graduated from the same class as you?

19. Do you think accounting theoretical knowledge or practice is more important? Sample accounting interview questions! 8

1. What are the six basic elements of accounting?

Answer: assets, liabilities, owners' equity, revenue, expenses and profits.

2. What are the three major statements of accounting?

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

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

Answer: Capital expenditure: It is used to purchase or produce durable goods with a service life of more than one year. Required expenditures refer to various expenditures incurred by an enterprise unit, its benefits, and expenditures in two or more fiscal years, including 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 the costs of each year 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 will be 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

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

Answer: Under no circumstances should there be a negative value. Current standards do not allow the existence of negative assets, including negative quotients. reputation.

Theoretically, the continued accrual of depreciation for fixed assets over their service life, or the accrual of impairment provisions for over-value, etc. may cause the 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 after the promulgation of them?

Answer: (1) The impact of new accounting standards on enterprise performance (2) It is conducive to improving the profitability of enterprises The quality of accounting information (3) 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 corporate income tax rate, the corporate income tax rate It is 33%. The new "Income Tax Law of the People's Republic of China" stipulates that the general corporate income tax rate is 25%. If a non-resident enterprise does not establish an institution or place in China, or if it establishes an institution or place, the income obtained If there is no actual connection with the institution or place where it is established, it shall pay corporate income tax on its income derived from China. The tax rate is 20%. Qualified small and low-profit enterprises are levied a corporate income tax at a reduced 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 payments. 2) Reduce personnel, 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, collective salary reduction or layoffs?

Answer: There are many supervisory factors to this question. 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?

Answer: I choose career prospects. I always believe that after improving personal professionalism and skills, There will be more opportunities for salary increases and promotions.

10. What types of accounting systems are there?

Answer: 1) Current accounting processing system 2) Cashier accounting processing system 3) Invoicing, sales and inventory processing system 4) Fixed Asset processing system 5) Cost accounting processing system 6) Payroll accounting processing system 7) Account processing system: It is the system for preparing entries, trial balance, closing accounts, registering books, and preparing reports.

11. What do you think about cost control?

Answer: For those who specialize in internal control management (internal audit), mastering the cost control methods at all levels can A more thorough understanding of the potential risks in enterprise operations and management will also be of great help in improving the efficiency of internal auditing. 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 expenses and expenses?

Answer: Expenses and income exist correspondingly. Only when economic benefits are likely to flow out, resulting in a decrease in corporate assets or an increase in liabilities, And the outflow of economic benefits will be recognized only when it 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 consumption incurred by public institutions to carry out business activities and other activities.

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

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

Answer: This is very subjective. Of course I said we need to improve our interpersonal relationships. < /p>

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

Answer: Sitting expenditure means that enterprises, institutions and government agencies directly use cash from the cash income of their own units. expenditure. 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, UF or Kingdee?

Answer: Because we are studying UF, of course I prefer UF, but the examiner told me, Although UFIDA 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?

Answer: Just talk about your own merits. 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?

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

19. What are the methods used to depreciate fixed assets? They are 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 methods include: double declining balance method and sum-of-the-years’ digits method;