1, what are the six basic elements of accounting?

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

assets+expenses = liabilities+owners' equity+income

2. What are the three major accounting statements?

balance sheet, cash flow statement, income statement (also called income statement)

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

Capital expenditure is the expenditure incurred in order to obtain the income of multiple accounting periods (such as the expenditure on purchasing and constructing fixed assets and purchasing raw materials)

Income expenditure is the expenditure incurred in order to obtain the income of this accounting period (water and electricity charges, current sales cost, etc.)

Generally speaking, capital expenditure should be included in the cost of assets first when it occurs, and its consumption value will be converted into current expenses with its use; Revenue expenditure is treated as an expense in the current period.

4. What are the depreciation methods for fixed assets?

There are two categories: straight-line method and accelerated depreciation method

Among them, straight-line method includes average life method and workload method

Accelerated depreciation method includes double declining balance method and sum of years method

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

and will not appear negative.

6. What are the impacts on enterprises after the introduction of the new accounting standards?

The new accounting standards constitute a new accounting basic system, which has a great impact on the operating results of financial statements. In terms of income tax, on the one hand, the new standards require enterprises to determine their tax basis when acquiring assets and liabilities, while under the old accounting standards, most enterprises adopt tax payable accounting. After the implementation of the new standard, the income tax is calculated by the balance sheet liability method, which will increase the deferred income tax assets and profits in the current period. On the other hand, the new standard stipulates that the income tax benefits generated by losses should be limited to the future taxable income that is likely to be used to offset losses and tax deductions, and deferred income tax assets should be recognized to increase profits. In terms of fair value, according to the requirements of the new standards, enterprises set up a separate account of "gains and losses from changes in fair value" in the income statement to account for the impact of changes in fair value of trading financial assets, real estate and so on on on the profits and losses of enterprises. In the non-recurring gains and losses, the new standard does not include the gains from changes in fair value. In addition, the impact of changes in the fair value of financial assets sold on enterprise performance is mainly manifested in the impact on capital reserve and net profit. In debt restructuring, the proceeds of restructuring are included in the income statement. In a business combination not under the same control, the assets and liabilities of the acquired enterprise are measured at fair value by purchase method at the time of merger. The goodwill and intangible assets with uncertain service life are tested for impairment every year without amortization, and the restructured acquisition discount is recognized as income when it occurs.

7. what is the impact of the reform of enterprise income tax on domestic enterprises?

before the reform of enterprise income tax rate, the enterprise income tax rate was 33%, and the new < Income Tax Law of the People's Republic of China >: It is stipulated that the tax rate of general enterprise income tax is 25%. If a non-resident enterprise does not have an institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China. The tax rate is 21%.

The enterprise income tax will be levied at a reduced rate of 21% for small-scale enterprises with low profits that meet the requirements. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 1.5%. The reduction of enterprise income tax rate has a good impetus to domestic enterprises, making the competitive environment of enterprises more fair and favorable.

8. How should enterprises face the financial crisis?

enterprises should hold their ground, and on the basis of maintaining the original market share, use marketing strategies such as low price strategy to expand consumer groups, so as to prepare for the expansion of market share. In addition, we should also strive to develop new products and seek diversified development.

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

there are many factors in charge of this problem. My answer is: I will choose a collective pay cut because I think the enterprise is a collective. Only with the concerted efforts of all of us in Qi Xin can we tide over the difficulties. Since the enterprise is in crisis, we should all stick together. After the enterprise tide over the difficulties, it is worthy of being an excellent corporate culture to share the joy of collective salary increase.

11, career prospects, salary increase or promotion, which do you value more?

I choose my career prospects. I always believe that after improving my professional quality and skills, there will be more opportunities for salary increase and promotion.

11, what are the accounting procedures?

the main accounting processing procedures are: accounting voucher accounting processing procedure, account summary accounting processing procedure, summary accounting voucher accounting processing procedure, journal general ledger accounting processing procedure, and multi-column journal accounting processing procedure.

12, what do you think of cost control?

Cost is the concentrated expression of quality of enterprise. Every link of production and operation, the quality of every employee in an enterprise and a certain management decision have an impact on the formation and level of cost. Therefore, we must constantly improve and strengthen the cost control system, control system and control methods.

13, what is the difference between expenses and expenses?

expenses and income exist correspondingly, and only when economic benefits are likely to flow out, which will lead to the decrease of assets or the increase of liabilities of the enterprise, and the outflow of economic benefits can be reliably measured, can they be recognized. Taking industrial enterprises as an example, expenses are divided into production costs and period expenses. Its characteristic is that it will eventually reduce enterprise resources and enterprise owners' rights and interests.

Expenditure refers to all kinds of capital expenditure incurred by public institutions to carry out business activities and other activities.

(In addition, the difference between expenses and costs, costs are objectified expenses collected according to certain objects, which are associated with certain types and quantities of products. )

14, what do you think and solve the problem of new people crowding out?

Newcomers are like this. First of all, they don't know you. Secondly, you split their work, which means that they may have less work, and layoffs will be considered. Newcomers will be squeezed out at work, because novices are also masters in the workplace who will replace veterans in the future, and they will certainly be envied by others, so as long as they can persist, there will be a new world! You are the driving force for success.

15, will you make false accounts?

well, let's summarize the wording by ourselves.

16, how to understand "sitting on the branch"? Do you think sitting on a chair is reasonable?

Zuozhi means that enterprises, institutions, government agencies and groups directly spend cash from their own cash recipients. Of course it's unreasonable. However, sitting support is not always prohibited. You don't have to remember these exceptions.

17, which one do you prefer, UFIDA or Kingdee?

Because we are studying UFIDA, of course I prefer UFIDA, but the examiner told me that UFIDA is comprehensive, but it is inevitably not humanized, which makes Kingdee easier to operate and apply. I haven't used Kingdee either, so I won't comment on it.

18, where do you think you are better than the graduates who graduated with you?

it's good to say something about yourself. But don't say too much, people will say that you are too confident and not modest enough.

19, do you think accounting theory knowledge is more important or practice is more important?

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

OK, that's all. I wish everyone a good job as soon as possible.

why do you want to work in our company?

-the most frequently asked questions and favorite answers of personnel directors

Question 1: How long do you think you will stay in this job if I hire you?

a. This question may have to wait for me to work for some time before I can give a more specific answer.

B. You have to do a job for at least three or five years before you can learn the essence.

C. this question is quite difficult to answer, and it may depend on the situation at that time.

D. At least 2 years. After 2 years, I plan to go abroad for further study. (article source: 58 city-interview questions)

answer: choose b the most, followed by a. B's answer can fully show your stability, but it must be consistent with your previous work on your resume. A's answer is very practical, and some personnel directors can accept such an answer because they appreciate the frankness of candidates.

question 2: besides our company, which other companies have you applied for?

a. In addition to the computer peripheral products company like yours, I also applied for XX beverage company, XX software design company and XX chemical company.

B. Because it is through the talent website, many companies have contacted me, and the list is endless.

C. As I am only interested in computer companies, I have applied for XXX and XXX companies besides your company.

D. I don't want to change my job very actively. Over the past six months or so, I have sent some resumes one after another, and I don't quite remember the company name.

answer: the best answer is C. C's answer can show that the candidate has a clear goal and thinks clearly about where his next job should be.

question 3: what do you hope to achieve in five years?

a. be a monk and ring the bell for a day, and do your best to listen to fate and let nature take its course.

B. according to my cleverness and ability, promotion to department manager is my medium-term goal.

C. Start your own company.

D. "Go all out" is my motto, and I hope I can be given more responsibilities and challenges with the increase of experience.

answer: the ideal answer is D.

question 4: how do you think your boss will react if you leave your present job?

a. I was shocked because my boss trusted me, and I was like his right hand.

B. it's okay, he probably knows it, and the company is not busy now anyway.

C. he's probably used to it, but it's common for his people to come and go.

D. I think he will swear angrily. He is quite emotional.

answer: the ideal answer is a. The interviewer wants to know how you get along with your former (current) supervisor and what is your position in the supervisor's mind?

question 5: why do you want to work in our company?

a. The main thing is that the content of this job appeals to me.

B. Your company is quite famous in the industry, and I heard that the management is also very humanized.

C. My college classmate works in the accounting department of your company, and he suggested me to apply.

D. The industry in which your company is located, its reputation in the industry and the nature of its work are very attractive to me.

answer: the most ideal answer is d, followed by a.

My friend's company wanted to recruit some accountants, and came to ask me for help. Let me write a test paper for his company to test the accounting professional level of the candidates. My suggestion is: "You are only recruiting people for accounting positions, and the application conditions require that you have a technical secondary school degree or above in accounting. It is enough to organize an interview. I will help you out with three interview questions to test the basic accounting skills of the candidates. " I told him that these three interview questions are the most basic questions in accounting major, which seem simple, but it is not easy to answer them well. Nowadays, many students swallow their knowledge, even if they do well in professional examinations, they mostly rely on rote memorization, and their understanding and analysis ability is relatively poor. The three questions of the accounting interview instructions are used to assess whether their professional knowledge is solid.

My three interview questions are: First of all, what is the basis for dividing current assets and non-current assets? (31 points) If the candidate can answer according to the meaning of the standard answer, you can ask him: What specific criterion does this division base on? If he can answer "Accounting Standards for Business Enterprises No.31-Presentation of Financial Statements", you can give him an additional 5 points.

If the candidate answers, the division is based on "whether it is realized within 1 years or within a business cycle exceeding 1 years". At this time, you give him 21 points, praise him for learning well, and kindly remind him that this is what was said in the previous accounting textbook, but now the new standard is different, so we should pay attention to updating our knowledge.

If the candidate answers, the division is based on "whether it will be realized within 1 years". This is probably the most popular answer. You give him a score of 11. At the same time, I asked him: Why are some inventories and accounts receivable of enterprises still listed in the current assets of the balance sheet after they have actually been realized for more than 1 years? If he answers "this is because it can be realized in a business cycle of more than 1 years" after thinking, you can give him an additional score of 5 points and evaluate 15 points.

then ask: what does the business cycle mean to an enterprise? How to know how long a business cycle of an enterprise is? (31 points) If the candidate can answer according to the meaning of the standard answer, you can ask him: "Are the business cycles of different enterprises the same? Is the business cycle of the same enterprise the same in different years? " If he can answer "everything is different", you can give him an additional 5 points and evaluate 35 points.

If the candidate answers the first question correctly, but can't answer the second question, you give him a score of 15, and tell him that this business cycle can be calculated by the accounting staff of the enterprise, and tell him what the calculation formula is.

Finally, give the applicant a balance sheet, an income statement and a calculator, and let him work out how long the business cycle of your company is in 3 minutes. (41 points) Give points as appropriate according to the actual answers of the candidates.