Hello, is there an exam in the interview? What kind of questions would you ask?

Interview skills of applying for accounting

1, what are the six basic elements of accounting?

A: Assets, liabilities, owners' equity, income, expenses and profits.

2. What are the three major statements of accounting?

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

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

A: Capital expenditure: refers to the expenditure needed for purchasing or producing durable goods with a service life of more than one year, and refers to the expenditure incurred by enterprises, their benefits and those incurred in two or more accounting years, including the expenditure that constitutes fixed assets, intangible assets and deferred assets.

Income and expenditure: also known as period expenses. Refers to the expenses incurred by an enterprise in the course of its operation, and its income is only related to this accounting year, so it is compensated by this year's income. When these expenses occur, they should be recorded in the relevant cost and expense accounts of the current year.

Difference: Income expenditure is different from capital expenditure. The former is fully compensated with the current year's operating income, while the latter is recorded as an asset first and amortized into the annual cost through depreciation or amortization. The purpose of distinguishing income expenditure from capital expenditure is to correctly calculate the profit and loss of each year and correctly reflect the value of assets. If revenue expenditure is regarded as capital expenditure, the result is that the current expenses are underestimated, the asset value is overestimated and the profit is inflated; On the contrary, the current expenses are overvalued, the value of assets is underestimated, and the profits are artificially reduced.

4. What are the methods of depreciation of fixed assets?

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

Among them, the straight line method includes: average life method and workload method.

Accelerated depreciation methods include: double declining balance method and sum of years method.

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

There should be no negative value under any circumstances, and the existing standards do not allow the existence of negative assets, including negative goodwill.

Theoretically, the depreciation of fixed assets after over-age service, or the provision for impairment due to over-value, may lead to the negative value of fixed assets, but this will reduce the total assets on the balance sheet, while the value of other assets has not decreased, which will mislead information users. Therefore, when all assets are negative, they are recorded in the memo book at most.

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

Second, the impact of the implementation of the new accounting standards on enterprises

(A) the impact of new accounting standards on enterprise performance

(B) is conducive to improving the quality of enterprise accounting information.

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

7. What impact does the enterprise income tax reform have on domestic enterprises?

Before the reform of enterprise income tax rate, the enterprise income tax rate was 33%, new

Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%. High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%. 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?

The first is to increase the intensity of dunning.

Second, reduce staff and increase efficiency, reduce costs and protect capital.

Third, stabilize the market and gain a firm foothold. .

Fourth, reduce inventory and revitalize assets.

9. In the face of the financial turmoil, as a manager, will you choose collective salary reduction or layoffs?

There are many factors that cause this problem. My answer is: I will choose collective salary reduction, because I think the enterprise is collective. Only with the concerted efforts of Qi Xin can we tide over the difficulties. Since the enterprise is in crisis, we should unite as one. It is an excellent corporate culture for enterprises to share the joy of collective salary increase after going through the difficulties.

10, market prospect, salary increase or promotion, which do you value more? (58 City-Interview Skills)

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

Question 1

Our unit is a wholly state-owned enterprise, and the superior competent unit is also a state-owned enterprise. Recently, the superior unit wants to invest in an infrastructure project (production enterprise), the construction period is 2-3 years, and our unit will build it on its behalf, so we transferred some personnel to set up the project preparation office, and engraved the special financial seal for the preparation office. After the trial production of this project is completed, it will be handed over to the superior unit for management. Please advise: Does the project preparation office use the accounting system of capital construction or the accounting system of state-owned construction units?

explain

1. According to your introduction, the preparation office should use the Accounting System for State-owned Construction Units or the Accounting Standards for Business Enterprises.

According to the Accounting System for State-owned Construction Units, the scope of application of this system is: state-owned construction units that implement independent accounting, including those that did not arrange capital construction investment in that year, but had maintenance funds, capital construction surplus funds and projects under construction that were suspended or postponed.

If the requirements are met and reported to the competent financial authority for examination and approval, and the financial accounting of the construction unit and the accounting of the production enterprise have been merged, this system will no longer be implemented, and the enterprise accounting system of the corresponding industry should be implemented.

2. Is an independent accountant an independent legal person or just a branch? If it is an independent legal entity, the money will be transferred to the paid-in capital after the establishment of the company, and if it is a branch, it will be accounted as other receivables.

Question 2

How should I answer these interview questions? Ask the teacher to help me analyze and answer. Thank you teachers!

1. How to explain the customer's deduction (invoiced)? What original documents need to be attached?

2. What are the tax deductibles for ordinary taxpayers? What is the process of tax declaration?

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

4. What's the difference between annual financial report and final account report?

5. How to calculate the start-up expenses of the company? How to adjust the income tax settlement?

explain

1. According to the deduction reason, you can ask the other party to issue a certificate to the tax authorities, and then issue a red-ink invoice as the original voucher.

Debit: main business income

Taxes payable-VAT payable (output tax)

Credit: accounts receivable

2. Generally, there are special VAT invoices, transport invoice and customs import VAT payment books, agricultural products invoices, etc. Tax filing process: copy the tax first, and then file the tax every month.

3. Divide the year-end bonus by 12, and then calculate the tax rate and quick deduction according to the result.

If the monthly salary is higher than 2000, the year-end bonus tax payable = year-end bonus × tax rate-quick deduction.

If the monthly salary is less than 2000, the year-end bonus tax payable = [year-end bonus -(2000- monthly salary)] × tax rate-quick deduction.

4. According to the implementation of accounting standards for financial year report, the provisions of tax law should be considered in the final settlement, such as business entertainment expenses. The entertainment expenses actually issued this year should be accounted for in the financial year report, and the pre-tax deduction limit should be adjusted in the final settlement.

In the new tax law, the start-up expenses can be deducted once before tax.

Interview skills of personnel Commissioner

Self-confidence is a stepping stone

Q: You have met all kinds of interviewers. Can you give them a general classification? Which one do you like?

A: I divide the interviewees into four categories: arrogant, overly modest, true and slightly skillful. Personally, I admire an interviewer with a little skill. Last April, our human resources department wanted to recruit an English trainer, and finally two girls entered the interview. One of them is studying human resources, and his English is good, and his professional background is quite consistent; The other is an English major, and I don't know if I can adapt to human resources work. During the interview, the English major girl seemed to see my hesitation and took the initiative to introduce herself: "I graduated from English major, and I believe I am definitely more professional." "At that moment, the balance in my heart began to tilt. As it turns out, this girl is really excellent and was promoted to department head in less than a year.

It is not appropriate to talk about salary in an interview.

Q: Nowadays, many job seekers will directly ask about their salary during the interview. What do you think of this problem?

A: We generally don't like job seekers who pay special attention to salary during the interview. Retail work is hard, and many managers in our company start from the grassroots. As long as Carrefour employees have a warm working attitude and good communication and organizational skills, they will have opportunities for promotion. In fact, salary is closely linked to personal ability. Talking too much about salary in an interview will make people doubt your ability to work.

Understand the corporate culture first.

Q: What preparations do you need to make before the interview to pass the exam smoothly?

A: Applying for different companies has different requirements. The most important thing is to quickly understand and identify with the corporate culture and industry characteristics of the employer. In the interview, we are more optimistic about those job seekers who wear suits and ties, have neat nails and smile. As employees of retail enterprises, they can't dress themselves up, so how to make the goods achieve the best visual effect?

Interview skills of kindergarten teachers

Freshmen majoring in kindergarten teachers often encounter many difficulties in the interview process, but they can't find a good job, which means they are very entangled. The author summarizes four interview skills for kindergarten teachers, hoping to help you.

First of all, mental stress and ways to overcome it.

Almost more than 95% graduates admit that they are nervous during the interview, which is the biggest enemy that graduates need to overcome during the interview. Being questioned by strangers in a strange environment is related to your future development. Graduates should not be nervous. Moderate nervousness can make graduates pay more attention to interviews. However, if you are too nervous, it will do great harm to the interview, which will not only make the candidates lose their concentration, but may even forget the content prepared in advance, leaving their minds blank. Here, there are several ways to overcome tension:

(1) Make full preparations. Anticipating that you may be nervous on the spot, please invite relevant teachers or classmates to act as examiners in advance, conduct mock interviews, find out possible problems and deficiencies, and enhance self-confidence to overcome nervousness.

(2) You should tell yourself repeatedly not to take the gains and losses of an interview too seriously. You have to understand that your competitors are not easy when you are nervous. They may make mistakes, even worse than you. Under the same conditions, whoever overcomes nervousness and answers a question generously, calmly and calmly wins. (Source: 58 City-Interview Skills)

(3) Don't answer questions in a hurry. After the examiner asks questions, candidates can think for five to ten seconds before giving an answer. Be careful not to speak too fast when you answer. If you speak too fast, you can easily get out of touch with your thinking and expression. If you speak too fast, you can't express yourself clearly. Once you realize these situations, you will be more nervous, and as a result, it will be difficult for the interview to achieve the expected results. So remember, from the beginning to the end of the interview, the speech is not urgent or slow, the logic is clear and convincing.

Second, encountered unclear problems and countermeasures

Sometimes, after listening to the questions put forward by the examiner, the candidates will not know how to answer them, and they will ask to repeat the questions, but they still can't answer them. Although this situation is rare, once it happens, you can politely ask the examiner if he refers to a certain question. At this point, it is important to be honest and not to make wild guesses and make irresponsible remarks. If you really don't know how to answer, tell the examiner realistically that you haven't been exposed to this knowledge. As an examiner, he can understand your answer, because no one in the world knows everything. Besides, it is still a question whether such a question should be raised.

Third, I said something wrong and how to correct it.

It's easy to put my foot in my mouth when I'm nervous. For example, a graduate once told such a joke during the interview: the examiner of the employer asked, what do you think of the development prospect of our company and what is its driving force? Graduates are too nervous. After hearing the question, he said without thinking, "I think it's …".

In this case, many candidates are often upset and feel that they have said something wrong. This interview is bound to fail, and the more nervous it is, the worse the effect will be. The correct way is that you made a mistake, which has nothing to do with the overall situation and is harmless. You can continue to concentrate on every problem as if nothing had happened, and don't worry at all. You can't lose an opportunity because of a small mistake. For the employer, you won't let a talented person go because you made a mistake that has nothing to do with the overall situation. If the candidate makes a mistake, it is easy to offend people, or it is more important. You should apologize in time and express your original meaning. For the examiner, he may appreciate your frank attitude and language ability more, and maybe you will win a good impression.

Fourth, long silence and countermeasures

It is normal to be silent for about half a minute in the interview after graduation, but sometimes the examiner will deliberately keep silent for a long time to test the psychological endurance of the candidates, which leads to long silence. Many inexperienced or inexperienced candidates often feel overwhelmed and uneasy. I even said something that I shouldn't have said or didn't make sense, which led to my passivity. A good way to deal with it is to use this time to supplement the topics you mentioned before; Or you can give some personal details about yourself.

By the way, it should be mentioned that a few introverted graduates only use simple words (such as "yes" or "no") to answer the examiner's questions during the interview, but they can't elaborate on their own situation and views on a certain issue. This attitude and practice is generally unacceptable to employers. On the contrary, graduates who usually talk a lot should exercise restraint at this time and not let everyone listen to you alone. If so, the effect will be very poor.

Cashier interview skills

★ How to answer the questions raised in the interview

Unless it is a one-on-one interview, most interview questions contain profound meanings (especially when many people interview one person), except that the interviewer asks some irrelevant words out of mutual relaxation after asking questions. Therefore, job seekers should pay close attention during the interview and think twice before answering all the questions raised. In the interview, in addition to professional topics, the following questions are generally required to be answered:

First: Please tell me your resume.

This is because the interviewer is skeptical about your resume or thinks your resume is exaggerated. At this time, if you skillfully dictate the main part of your resume and relate your knowledge of the position you are applying for to yourself, you will get good results.

A job seeker once answered the interviewer's similar question: "It's all on my resume, and it's clearly written." You can imagine how her interview will turn out.

Second: Do you have any hobbies?

This is a topic to understand the personality and mentality of job seekers. Generally speaking, sales positions require employees to be positive, cheerful, sociable, calm and knowledgeable in civilian positions, and so on.

So you can't say you don't have hobbies, and of course you can't say some obviously vulgar and unpleasant hobbies. Relatively speaking, I can talk more about my hobbies, including three or four hobbies, such as reading, surfing the Internet, sports and traveling. To show my healthy and upward attitude.

Third: What shortcomings do you think you have?

This question seems difficult to answer, but it is actually the best answer.

Many job seekers are always looking forward to this question, fearing that a bad answer will affect their image in the interviewer's mind. Don't you know that the more secretive you are, the easier it is to leave a bad impression on people? As long as you distinguish your shortcomings from the position you are applying for, you can blurt out some shortcomings that have nothing to do with your work, and even some minor shortcomings such as personality influence in your work can be said to show your frankness. You must show your awareness of the shortcomings and your willingness to correct them.

Don't say that you have no shortcomings. You know, people make mistakes when they eat whole grains. Of course, you can't exaggerate or say the shortcomings that seriously affect your job application unless you regard this interview as a joke.

Fourth: Why did you leave your old company?

This is almost a very private question, but job seekers have to answer it. Because of leaving the old group and looking for a new owner, every job seeker doesn't say there is blood and tears, at least there is Qian Qian's heart. The mentality of the interviewer who asked this question is nothing more than the following: First, see if the job seeker has changed jobs for personal interests, and worry that the job seeker will do the same when he arrives in our company. The second is to examine the professional ethics of job seekers. The most important thing is to know whether you have been dismissed by the original company (of course, due to personal mistakes).

When answering this question, we need to find some objective reasons as much as possible, such as the relocation of the company, our original job needs to seek greater development, and even for an honest interviewer, it can be said that it is to get a higher salary. Negative topics that affect the image and personality of an individual or the original company should not be used as an excuse.

In order to fully present their good professional ethics, some interviewers should euphemistically change the topic about the business secrets of the original company.

V: What do you want from your salary?

This is probably one of the most difficult questions for every job seeker to answer. Usually, job seekers don't know much about the salary and salary structure of the new company. I'm afraid that raising too high will scare the interviewer, and raising too low will disappoint my own value. The idea to answer this question is: 1, subject to the corresponding salary regulations of the new company; 2. According to the average wage level of this industry and my original salary, I put forward a lower limit, that is, more than XXX yuan, and stressed that I believe that the new company can calculate and pay the corresponding remuneration according to its own ability.

When the general interviewer repeatedly mentions the topic of salary and treatment, the interview success rate is nine times out of ten. At this time, don't stick to the salary standard proposed by the other party. Unless there is a better opportunity waiting for you, you can say yes first on the premise that it is not much different from your expectations.

A real example is: a job seeker goes to a company to interview for the position of supervisor. The salary offered by the company is less than half of the original income of the job seeker, but he learned from various channels that the scale and efficiency of the company are very ideal. As a result, less than two months after he joined the company, the treatment he enjoyed far exceeded his original expectations.

Six: If you are hired, how will you carry out your work?

If a job seeker lacks sufficient knowledge of the position he is applying for, it is best not to directly tell the specific methods of his work. Even if he is the same as the original position, he should answer first, such as understanding first-hand information, listening to colleagues' opinions, finding out problems and coming up with solutions according to the arrangement of company leaders, and so on. ……

Some interviewers ask questions in the interview, which can be described as unpredictable and strange. Therefore, it is impossible to prepare a set of foolproof rhetoric in advance to deal with it, relying entirely on the improvisation of job seekers and the accumulation of experience in all aspects of Peace Day.

Although we emphasize that job seekers need to be diligent in answering questions, we do not encourage job seekers to be completely mysterious. Answering all kinds of interview questions should be based on honesty, even if it is a little round, it will not affect their future work and development in the company. ★ How to guess the interviewer's mentality?

Although guessing the interviewer's mentality cannot determine the success or failure of the interview, its role can not be ignored.

Generally, in order to save time, more standardized companies will face job seekers with joint interviewers from various departments. Some companies need to go through layers of interviews to recruit important positions, and the last level is often the company's decision maker. But no matter what interview form, there is a key person who decides whether to stay or not. And layer-by-layer interviews require every interviewer to face them seriously.

The interviewer's mentality can be grasped from the following aspects:

One is to master all aspects that the interviewer wants to know through his questions. If Luo applies for the position of department manager of a company, in the interview, the general manager of the company directly lists some problems existing in department management, and then asks Luo how to solve and deal with these problems. At this time, Luo Cai knew that the general manager was concerned about Luo's management ability, not the handling of specific affairs. According to his own experience, Luo briefly talked about his own management ideas in view of the above problems, which coincides with the general manager's ideas.

The second is to judge according to the interviewer's attitude and tone. When the interviewer asks or answers questions, he should face the interviewer in time. Usually the interviewer will pay more attention to the questions he is eager to know, rather than the topics he doesn't care about. If the other person is staring at you, you need to give a more detailed description of the questions you answered; If the other person just echoes the voice or looks away, he should immediately end the topic briefly. Job seekers should not think that they know more about this aspect and talk big.

The third is to use different expressions for different interviewers. For the interviewer who is the department manager, he may pay more attention to your specific work ability, such as handling details. At this time, you need to describe more examples to show your working ability, so as not to leave the impression that you can only talk but have poor hands-on ability; For a high-level interviewer, in addition to the actual work ability, he may be more concerned about your grasp of the overall business and management experience. At this time, we need to put forward our own ideas from the management ideas and framework, and prove them through one or two examples.

The fourth is to use echo dialogue as much as possible, so that the interviewer can talk more and only make concise answers. Only when the other person speaks more can he feel what he wants to express and understand, so as to adjust his thinking to the interviewer.

★ Be prepared to start from scratch.

What the interviewer needs most is to adjust his mentality. No matter how brilliant your performance in your previous company is or how high your position is. When you go to a new company for an interview, you should forget your thinking mode in the original company. Because even if your resume reflects all your existing advantages, you are a newcomer to the interviewer, and all your previous achievements are just a reference and have not been verified. In addition to introducing your work experience, any exaggeration and tireless enumeration of your work achievements will only have the opposite effect.

Furthermore, even though the interviewer may be an ordinary employee of the human resources department and you are applying for the position of deputy general manager, remember not to show any neglect in words and manners. There are countless examples of capsizing in small river ditches in the workplace. The reason is that some interviewers can't grasp their mentality, forget that they are relatively new at the moment and miss the next round of challenges.

Interview skills of salespeople

I. Resume

Whether you can get the interview qualification of the enterprise is more important than your resume. A standard, perfect and focused resume is your own packaging and selling point promotion. The company will compare your own description with the needs of the company and decide whether to inform you of the interview.

When writing a resume, you must pay attention to:

1, must be true:

Enterprises hate untrue resumes, and the higher the position, the more they pay attention to the authenticity of information, because it not only reflects the level of reaction, but also reflects the character. Don't take risks: cheat recruiters. Generally speaking, the level of people who come to interview you will not be lower than you;

2, clear and focused:

Resume at least reflects the following points: study experience, work experience, personal basic information, job seekers must focus on their best skills. If you want to do planning, then the planning cases you have participated in can be expanded proportionally; And if you want to be a market analyst and you happen to study statistics, it is more attractive to describe your career achievements than your family education experience.

Generally speaking, resumes that will not be selected by enterprises: job seekers who often change jobs, job seekers whose resumes are too simple, are obviously job seekers who make up resumes.

Second, personal image.

Many recruiters refuse to admit that it was "love at first sight" when making recruitment decisions. But what is certain is that when enterprises recruit marketing personnel, they decide 80% at the first sight. So, what aspects of job seekers will enterprises pay attention to when recruiting?

1, eyes: "The eyes are the windows of the soul", and the real master can see everything about you from your eyes. However, for your eyes, the average person can't modify them. If you want to transform them, you must strengthen your cultivation from the heart. However, don't let eye diseases such as gum and pinkeye cover up your aura. It should be possible for every candidate.

2. Clothes: "People rely on clothes to make up, and Buddha relies on gold makeup." Clothes are an important factor to reflect a person's status and identity. Therefore, proper dress is a prerequisite for job seekers.

For men, a clean all-wool suit with a neat shirt and a suitable tie is a must in the workplace, while for women, a professional suit is also a good choice.

Dress taboos: fake famous brands, inferior fabrics, dirty clothes, wrong size.

3. Shoes and socks: Many people don't pay attention to shoes and socks. I often meet some applicants, casually wearing a pair of shoes with discount price of 1-200, or wearing a pair of shoes that obviously take several months to brush, or even wearing a travel shoe cover suit and a pair of shiny white socks, which wastes my investment in clothes and pants.

4. Hair: In the eyes of some examiners, hair is more important than clothes. In fact, as we all know, a clean hairstyle suitable for your own style is a must for every normal social person. However, it should be specially reminded that most marketers have short hair and rarely keep it for more than a month.

5. Height and weight: Perhaps, most people think that marketing is the occupation that will not consider height the most, but in some enterprises, people who are too high or too low are not. For example, an enterprise stipulates that male marketers are 1.65m- 1.80m+, preferably 1.70m-65438+.

Weight mainly depends on the applicant's physical condition. Overweight or underweight may be judged as abnormal. After all, the marketing job is about figure.

6. Of course, in addition to the above points, what is more important is the appearance and expression of the face.

Looks are natural, everyone has their own criteria, but it can be revealed that leaders have a tendency to choose subordinates according to looks. But you can pay attention to the following points: cut off the nose hair sticking out of your nostrils, remove food from your teeth, remove breath and clean your ears.

As for the expression: appropriate and appropriate. Too arrogant, too timid, too rigid, etc. Are not very good choices, but as I said earlier, "the expression of the mind is controlled by the brain, so we should further emphasize the importance of inner cultivation here."

Sales interview questions

2008-03- 16 15:47

First, the basic question:

Please introduce yourself.

2. Have you thought about the whole process before coming to the interview? Tell me how you planned to handle this interview before, including all stages.

3. What are your shortcomings or shortcomings? What are your strengths or specialties?

4. Talk about a failure and a success in your work.

5. What kind of boss do you want to work with?

6. The wrong instructions given by the superior will cause the company more than one million losses. Will you carry it out? Why? Or what would you do with it?

7. What do you do when you disagree with your superiors?

8. Why did you leave your old company?

9. What attracts you to our company?

10, what was your daily job before? How are you doing?

1 1. What are the difficulties you can foresee in this job?

12. How can you be qualified for this job without working experience?

13. If the company hired you, how would you work?

14. What is the purpose of your work in our company?

15. What is your expected working environment and working state? What kind of support do you want the company to give you?

16. What was your previous salary? What salary and treatment do you expect?