财务会计岗位笔试题目及答案.doc

财务会计岗位笔试题目及答案财务会计岗位笔试题目及答案会计专业更加注重专业知识，想要入职到相对好的公司，就要有过硬的专业知识，下面就是WTT整理的财务会计岗位笔试题目及答案，。一、选择题1、利润表是反映企业（ ）的会计报表。A、一定会计期间经营成果 B、特定日期经营成果 C、一定会计期间财务状况 D、特定日期财务状况答案：A2、处置固定资产的收到的现金属于（ ）A、投资活动的现金流量 B、经营活动的现金流量 C、筹资活动的现金流量 D、不影响现金流量答案：A3、某小规模纳税企业本期购入原材料，取得增值税专用发票，原材料价款为450000 值税76500元，商品到达验收入库时发现短缺，其中5短缺属于途中合理 损耗，15的 短缺原因待查。则该材料入库的实际成本是（ ）A、42120_B、500175 C、447525 D、382500答案：C 解析:52650080+5265005=447525（元）4、甲公司6 日甲原材料结存300件，单价2 万元，6 进20_件，单价2.20 万元，6 月15 日发出20_件。企业采用移动平均法计 算发出存货成 月15日结存的原材料成本为（ ）万元。A、400 B、416 C、420 D、440答案：C 解析:（300-100+20_-20_）（20_2+20_2.2）/（300-100+20_）=420（万元）5、票据金额以中文大写和数码同时记载，如二者不一致的，则（ ）A、以中文大写为准B、以数码为准 C、以中文大写和数码记载较小者为准 D、该票据无效答案：D6、实行税控的商业企业购进货物，其进项税额申报抵扣的时间是（ ）A、向销货方支付货款后B、购进的货物已经验收入库后 C、购销合同签订后 D、认证通过当月答案：D7、某公司20_3 年营业收入净额为1000 万元，该公司当年发生业务招待费 15 万元，且能提供有效凭证在计算企业所得税应纳税所得额时，可以抵扣的业 务招待费为（ ）万元 A、15 B、10答案：C解析:（1）纳税人全年销售（营业）收入净额在1500 万元以下的，扣除标准为 其销售（营业）收入净额的5；（2）在1500 万元以上的部分，扣除标准为该部分 销售（营业）收入净额的3。8、某保健品公司20_4 年全年销售收入20_ 万元，通过某电视台的广告费 支出为20_万元，根据国家税务总局的有关规定，该公司20_4 年度在税前准予 扣除的广告费支出为（ ）万元。A、20_B、40 C、60 D、160答案：D二、计算题1._公司为商业一般纳税企业，增值税税率为17，存货采用实际价格核算， 该公司204 年10 月发生如下经济业务：采用分期收款方式销售产品一批，销 售收入2880 万元，按协议约定，204 年度应收取全部销售收入的25。本年应 收账款尚未收到，该产品销售成本为1728 万元。要求：编制204 年上述经济 业务的会计分录。答案: 1.编制204 年度经济业务的会计分录： 借：分期收款发出商品 1728 贷：库存商品 1728 借：应收账款 842.40 贷：主营业务收入 720 应交税金-应交增值税（销售税额）122.40 172825=432（万元） 借：主营业务成本 432 贷：分期收款发出商品 432 2、20_3 年度，某企业产品销售收入800 万元，劳务收入40 万元，出租固 定资产租金收入5 万元，到期国债利息2 万元。该企业全年发生的产品销售成本 430 万元，销售费用80 万元 ，管理费用20 万元，财务费用10 万元，营业外支 元（其中缴纳税收滞纳金1万元），按税法规定缴纳增值税90 万元，城市 维护建设税4.50 万元，教育费附加2.70 万元。该企业全年发放的计入当期损益 的职工工资总额130 万元（税务机关核定该企业当年计税工资总额110 万元）。其 他准予扣除项目金额为23 万元。已知该企业适用的所得税税率为33。要求： 计算该企业20_3年度应纳税所得额，并列出计算过程。（2） 计算该企业20_3 年度应纳所得税税额，并列出计算过程。（答案中金额单位用万元表示；计算结果 保留到小数点后两位）答案:（1）利润总额=（800+40+5+2） （430+80+20+10+3+4.50+2.70+23）=273.80（万元）（2）纳税人购买国债的利息收入 不计入应纳税所得额，因此，纳税调整减少额=2 万元（3）纳税人缴纳的税收滞纳 金不得在税前扣除，因此，该项目的纳税调整增加额=1 万元（4）该企业实际发生 的职工工资总额超过计税工资标准的部分20 万元不得在税前扣除，因此，该项 目的纳税调整增加额=20 万元（5）该企业20_3 年度的应纳税所得额=273.80+1+20 2=292.80（万元）（6）该企业20_3 年度应纳所得税额=应纳税所得额税率 =292.8033=96.62（万元）分析p 问题敏锐，具有一定深度！感谢的作者的分享。1、So, tell me a little about yourself.You dont need to e_plain everything from birth to present day.Relevant facts about education, your career and your current life situation are fine.2、Why are you looking (or why did you leave you last job)?This should be a straightforward question to answer, but it can trip you up.Presumably you are looking for a new job (or any job) because you want to advance your career and get a position that allows you to grow as a person and an employee.Its not a good idea to mention money here, it can make you sound mercenary.And if you are in the unfortunate situation of having been downsized, stay positive and be a_rief as pos_le about it.If you were fired, youll need a good e_planation.But once again, stay positive.3、Tell me what you know about this pany.Do your homework before you go to any interview.Whether it_eing the VP of marketing or the mailroom clerk, you should know about the pany or busine youre going to work for.Has this pany been in the news lately? Who are the people in the pany you should know about? Do the background work, it will make you stand out as someone who es prepared, and is genuinely interested in the pany and the job.4.Why do you want to work at _ pany?This should be directly related to the last question.Any research youve done on the pany should have led you to the conclusion that youd want to work there.After all, youre at the interview, right? Put some thought into this answer before you have your interview, mention your career goals and highlight forward-thinking goals and career plans.5.What relevant e_perience do you have? Hopefully if youre lying for this position you have bags of related e_perience, and if thats the case you should mention it all.But if youre switching careers or trying something a little different, your e_perience may initially not look like its matching up.Thats when you need a little honest creativity to match the e_periences required with the ones you have.People skills are people skills after all, you just need to show how customer service skills can ly to internal management positions, and so on.6.If your previous co-workers were here, what would they say about you? Ok, this is not the time for full disclosure.If some people from your past are going to say youre a boring A-hole, you dont need to bring 1 that up.Stay positive, always, and maybe have a few specific tes in mind.“Theyd say I was a hard worker” or even better “John Doe has always said I was the most reliable, creative problem-solver hed ever met.”7.Have you done anything to further your e_perience?This could include anything from night claes to hobbies and sports.If its related, its worth mentioning.Obviously anything to do with further education is great, but maybe youre spending time on a home improvement project to work on skills such as self-sufficiency, time management and motivation.8.Where else have you lied? This is a good way to hint that youre in demand, without sounding like youre whoring yourself all over town.So, be honest and mention a few other panie_ut dont go into detail.The fact that youre seriously looking and keeping your options open is what the interviewer is driving at.9.How are you when youre working under preure?Once again, there are a few ways to answer thi_ut they should all be positive.You may work well under preure, you may thrive under preure, and you may actually PREFER working under preure.If you say you crumble like aged blue cheese, this is not going to help you get your foot in the door.10.What motivates you to do a good job?The answer to this one is not money, even if it is.You should be motivated by lifes noble pursuits.You want recognition for a job well done.You want to bee better at your job.You want to help others or be a leader in your field.11.Whats your greatest strength?This is your chance to shine.Youre being asked to e_plain why you are a great employee, so dont hold back and stay do stay positive.You could be someone who thrives under preure, a great motivator, an amazing problem solver or someone with e_traordinary attention to detail.If your greatest strength, however, is to drink anyone under the table or get a score on Mario Kart, keep it to yourself.The interviewer is looking for work-related strengths.12.Whats your biggest weakne?If youre pletely honest, you may be kicking yourself in the butt.If you say you dont have one, youre obviously lying.This is a horrible question and one that politicians have bee masters at answering.They say things like “Im perhaps too mitted to my work and dont spend enough time with my family.” Oh, theres a fireable offense.Ive even heard “I think Im too good at my job, it can often make people jealous.” Please, lets keep our feet on the ground.If youre asked this question, give a small, work-related flaw that 2 youre working hard to improve.E_le: “Ive been told I occasionally focus on details and mi the bigger picture, so Ive been spending time laying out the plete project every day to see my overall progre.”13.Lets talk about salary.What are you looking for?Run for cover! This is one tricky game to play in an interview.Even if you know the salary range for the job, if you answer first youre already shog all your cards.You want as much as pos_le, the employer wants you for as little as youre willing to take.Before you ly, take a look at salary. for a good idea of what someone with your specific e_perience should be paid.You may want to say, “well, thats something Ive thought long and hard about and I think someone with my e_perience should get between _ & Y.” Or, you could be sly and say, “right now, Im more interested in talking more about what the position can offer my career.” That could at least buy you a little time to scope out the situation.But if you do have a specific figure in mind and you are confident that you can get it, Id say go for it.I have on many occasions, and every time I got very close to that figure (both below and sometimes above).14.Are you good at working in a team?Unle you have the I.Q.of a houseplant, youll always answer YES to this one.Its the only answer.How can anyone function inside an organization if they are a loner? You may want to mention what part you like to play in a team though; its a great chance to e_plain that youre a natural leader.15.Tell me a suggestion you have made that was implemented.Its important here to focus on the word “implemented.” Theres nothing wrong with having a thousand great ideas, but if the only place they live is on your notepad whats the point? Better still, you need a good ending.If your previous pany took your advice and ended up going bankrupt, thats not such a great e_le either.Be prepared with a story about an idea of yours that was taken from idea to implementation, and considered succeful.16.Has anything ever irritated you about people youve worked with? Of course, you have a list as long as your arm.But you cant say that, it shows you a_eing negative and difficult to work with.The best way to answer this one is to think for a while and then say something like “Ive always got on just fine with my co-workers actually.”Use this question as a chance to show that you are a team player: “The only people I have trouble with are those who arent team players, who just dont perform, who plain constantly, and who fail to respond to any efforts to motivate them.” The interviewer is e_pecting a response focused on personality and personal dislikes.Surprise her by delivering an answer that reflects pany values3 17.Is there anyone you just could not work with?No.Well, unle youre talking about murderers, racists, rapists, thieves or other dastardly characters, you can work with anyone.Otherwise you could be flagged as someone whos picky and difficult if you say, “I cant work with anyone whos a Broncos fan.Sorry.” 18.Tell me about any iues youve had with a previou proce.Arrgh! If you fall for this one you shouldnt be hired anyway.The interviewer is testing you to see if youll speak badly about your previous supervisor.Simply answer this question with e_teme tact, diplomacy and if neceary, a big fat lo of memory.In short, youve never had any iues.The answer to 18 is pletely wrong.I am a director at a major media panys interactive division.Our pany is e_panding and I am almost in a constant state of hiring.I ask a variation of this question in every single interview and if a candidate has never had one iue or disagreement with anyone, (I stated a variation: I ask if it has hened with anyone in the workplace) I peg them as a liar and reject them immediately.I went well with my previou_o.If there is an conflict, I will be open mind and talk about facts.once decision is made, I e_ecute it well.19.Would you rather work for money or job satisfaction?Its not a very fair question is it? Wed all love to get paid a Trump-like salary doing a job we love but thats rare indeed.Its fine to say money is important, but remember that NOTHING is more important to you than the job.Otherwise, youre just someone looking for a bigger paycheck.20.Would you rather be liked or feared?I have been asked this a lot, in various incarnations.The first time I just drew a blank and said, “I dont know.” That went over badly, but it was right at the start of my career when I had little to no e_perience.Since then Ive realized that my genuine answer is “Neither, Id rather be respected.” You dont want to be feared because fear is no way to motivate a team.You may got the job done but at what cost? Similarly, if youre everyone_est friend youll find it difficult to make tough decisions or hit deadlines.But when youre respected, you dont have to be a plete bastard or a lame duck to get the job done.21.Are you willing to put the interests of _ pany ahead of your own? Again, another nasty question.If you say yes, youre a corporate whore who doesnt care about family.If you say no, youre disloyal to the pany.Im afraid that youll probably have to say yes to this one though, because youre trying to be the perfect employee at this point, and perfect employees dont cut out early for Jimmy_a_all game.it is situational.if you ; if you .Ethics and profeionalism4 22.So, e_plain why I should hire you.As Im sure you know, “because Im great” or “I really need a job” are not good answers here.This is a time to give the employer a laundry list of your greatest talents that just so hen to match the job description.Its also good to avoid taking potshots at other potential candidates here.Focus on yourself and your talents, not other peoples flaws.23.Finally, do you have any questions to ask me?Ill finish the way I started, with one of the most mon questions asked in interviews.This directly relates to the research youve done on the pany and also gives you a chance to show how eager and prepared you are.Youll probably want to ask about benefits if they havent been covered already.A good generic one is “how soon could I start, if I were offered the job of course.” You may also ask what youd be working on.Specifically, in the role youre lying for and how that affects the rest of the pany.Always have questions ready, greeting this one with a blank stare is a rotten way to finish your interview.Good luck and hy job hunting.ponder for a moment, and then ask your interviewer “what aspect of your job do you find most challenging”.I would ask the interviewer, “Why do you like to work here?” 24.Where do you want to be in 5 to years?They dont want to hear in the same job you are intervieg for.Ultimately, the HR people are searching for someone who can handle the job now, and has the potential to grow into a high level management job in the future.Do you have those goals too?25.Would you rather work for a big pany or a small one?Favorite answer: Id treat any pany like it was my own regardle.Total ownership of the situation can get you a long way.General , the worst answer was “I dont know.” Ive since learned that “it depends,” with a couple of e_les, is perfectly ropriate第 11 页 共 11 页