How to stand out in the accounting workplace and get the interviewer's affirmation in the interview? The following are the common questions and answers of accounting interview that I compiled for you for your reference, hoping to help friends in need.
Frequently asked questions in accounting interview 1 What do you think of cost control?
Answer: For those who specialize in internal control management (internal audit), mastering cost control methods at all levels can help them thoroughly understand the potential risks in enterprise management, which will also be of great help to improve the efficiency of internal audit. It is also helpful to provide more valuable management suggestions for managers.
Broadly speaking, cost control is an important part of enterprise internal control. But for those who specialize in internal control management or internal audit, it is an important condition to fully grasp and thoroughly understand the cost control of enterprises. The importance of cost control in enterprise management need not be discussed. It is no exaggeration to say that modern enterprise management is cost.
What's the difference between expenses and expenses?
Answer: Expenses and income exist in correspondence. Only when economic benefits are likely to flow out, resulting in the decrease of assets or the increase of liabilities, can the outflow of economic benefits be reliably measured. 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 expenditures incurred by public institutions to carry out business activities and other activities.
(In addition, the difference between cost and expense is that cost is the objective cost collected by an object, which is associated with a certain kind and quantity of products. )
How to treat and solve the problem of new people crowding out?
Answer: This is very subjective. Of course, I'm talking about improving interpersonal relationships.
How to understand "George"? Do you think it's reasonable to sit in a chair?
Answer: Zuozhi means that enterprises, institutions, government organizations directly use their cash income for cash expenditure. Of course it's unreasonable. However, sitting support is not always prohibited. You don't have to remember these exceptions.
Which do you prefer, UFIDA or Kingdee Software?
Answer: Because we learn UFIDA, of course I prefer UFIDA, but the examiner told me that UFIDA system is comprehensive, but it is inevitably not humanized enough, which makes Kingdee easier to operate and apply. I haven't used Kingdee either, so I won't comment.
Where do you think you are better than the graduates who graduated with you?
Answer: Just say something about yourself. But don't talk too much, people will say that you are too confident and not modest enough.
Do you think accounting theory knowledge is important or practice is important?
Answer: I think it is equally important, but practice is the only way to test theory. Theory serves practice, especially in our accounting industry.
What are the methods of depreciation of fixed assets?
Divided into two categories: straight-line method and accelerated depreciation method.
A: Among them, the straight-line method includes the average life method and the workload method.
Accelerated depreciation methods include: double declining balance method and sum of years method.
Frequently Asked Questions and Answers in Accounting Interview Question 2 1
Our company is profitable now, and natural person shareholders will pay dividends from the end of the year. Some shareholders receive dividends as high as tens of millions of yuan. How can we legally get dividends and reduce taxes?
Please briefly say three common ideas!
Answer:
(1) proposes to withdraw capital.
1. 1, enterprise income tax treatment
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.34)
According to the policy, the assets recovered by enterprise shareholders through capital reduction or divestment are divided into three parts: one part is the recovery of investment cost, the other part is the income from dividend recovery, and the other part is the income from the transfer of investment assets. "Income from equity investment such as dividends and bonuses among eligible resident enterprises is tax-free and exempt from enterprise income tax." Only the income from the transfer of the third part of investment assets is required to pay enterprise income tax.
1.2, personal income tax treatment of natural person shareholders
Announcement of State Taxation Administration of The People's Republic of China on Individual Income Tax Collection for Individuals Terminating Investment and Recovering Funds (State Taxation Administration of The People's Republic of China Announcement No.411)
"Individuals who terminate investment, joint ventures, business cooperation and other behaviors for various reasons, and the income from equity transfer, liquidated damages, compensation and money recovered in other names obtained from invested enterprises or cooperative projects, invested enterprises and other investors of cooperative projects belong to taxable income of personal income tax, and personal income tax shall be calculated and paid in accordance with the applicable provisions of the projects obtained from property transfer.
However, it has begun to make a profit. Withdraw funds? In order to get this year's dividend, give up next year's dividend?
(two), the use of national preferential tax policies, do a good job in tax planning.
"Income from equity investment such as dividends and bonuses among eligible resident enterprises is tax-free and exempt from enterprise income tax." Therefore, if all shareholders are enterprises and pay dividends to corporate shareholders, there is no need to pay personal income tax. It only involves enterprise income tax, so it can play a good role in avoiding dividends for shareholders. It is suggested that natural person shareholders be transformed into corporate shareholders. (A natural person establishes a wholly-owned company, and the wholly-owned company is a shareholder of corporate shareholders. )
(3) Regard shareholders' expenses as pre-tax expenses of enterprise expenses.
3. 1. Shareholder's remuneration: dividend is subject to 20% tax rate, and remuneration is subject to 7 tax rates, with exemption and special additional deduction.
3.2. Expense reimbursement: Shareholders' travel expenses and business entertainment expenses related to production and operation can be reimbursed according to the company system after actual consumption.
(4) Establishing tax depressions.
If you invest in corporate shareholders and use it as a platform for holding shares, and this platform is located in an area with preferential tax, then you can lower the comprehensive tax rate.
(5) Asset occupation.
This method is not very compliant, and accountants should not touch the red line.
Question 2
Our company will be cancelled soon, and there is still 8 million virtual inventory on the books. In fact, this is a problem left over from the past, and it has long been out of stock. How to deal with these stocks is more tax-saving?
Please briefly say four common ideas!
Answer:
Two ways, either sell or scrap.
(1) Loss of assets
1. 1, inventory scrapping, which is caused by abnormal losses, refers to' theft, loss, mildew and deterioration' caused by poor management.
1.2, inventory impairment, confirmed as defective, through the asset impairment loss account.
1.3, inventory overdue cleaning, inventory warranty period is set, after which it can be cleaned.
1.4, loss of inventory, accounting by pending property loss and surplus account.
(2) Invoicing and outbound
When this scheme is a false invoice or a real transaction, the unit price is reduced, the quantity is increased, and the value-added tax is generated (if there is input tax deduction, the tax is also saved). If the enterprise does not lose money, it does not need to pay income tax. But it is not recommended.
Question 3
As we all know, Gong Hu is increasingly strict in monitoring private account transfers, especially large-sum fund transfers, but our boss just wants to withdraw money from his own account to his personal card, and always feels that it is not safe to put the money in the company account. what should he do ？
Please briefly say two common ideas!
Answer:
1, you can pay dividends and pay 20% personal income tax.
2. You can withdraw cash and pay wages.
Question 4
Our company is a financial consulting management company, with 6 employees at ordinary times and an annual income of 6 million. The cost is too small, and the cost of giving gifts and sending cards on holidays can't be remembered, resulting in too much corporate income tax. How to deal with it?
Please briefly say four common ideas!
Answer:
1. Consider offsetting in the form of salary.
2. Consider letting these gifts be offset by other office expense invoices.
3. It can be considered that many idle laborers on the platform now pay labor remuneration for processing.
4. Application for approval and collection
Question 5
At present, our company has 100 employees, but 40 people are unwilling to pay social security, just because the company doesn't want to pay these people, but I don't know how to deal with it legally.
Answer:
Sign a labor contract with them, so you don't have to pay social security.
How to deal with wages and individual taxes after signing a labor service contract;
Question 6
There are many unrecoverable accounts receivable and many unpaid accounts payable in our company's books, which are left over from many years. How to clean them?
Please briefly say four common ideas!
Answer:
For uncollectible accounts receivable, provision for bad debts shall be made and written off. Accounts payable that cannot be paid are transferred to non-operating income accounts.
1. For accounts payable that really do not need to be paid, accounting treatment: debit: other accounts payable, and accounts payable credit: non-operating income.
2. For truly irrecoverable receivables:
(1) If bad debt provision is withdrawn, debit: bad debt provision loan: accounts receivable.
(2) If the bad debt reserve is not withdrawn, it shall be borrowed from: management expenses-bad debt loss loan: accounts receivable.
Question 7
At present, the difference between purchase and sale of our company is too large, which leads to the VAT rate as high as 9.7%. For this reason, the tax bureau also specifically asked us why we paid so much value-added tax, and even asked us to write an explanation. We don't want to pay so much value-added tax, but we don't know how to legally reduce taxes.
Please briefly say two common ideas!
Answer:
1, you can write it like this, because many cooperative enterprises do not issue special tickets.
2. Set up a number of companies to distribute income and enjoy the policy of small and micro enterprises.
3. Many parks have a VAT refund policy, which is about 35% of the paid amount. It is suggested to set up a company in the park.
Question 8
I heard that receipts can also be recorded and deducted before enterprise income tax, right?
Please simply name four kinds of receipts that can be deducted before tax!
Answer:
I. Sporadic expenses below 500 yuan paid in cash.
Enterprise operation inevitably involves some sporadic expenses, such as repairing locks and lights, which are not more than those in 500 yuan, and are all sporadic expenses for enterprises. Such sporadic expenses can also be deducted before tax, and only need to obtain the receipt certificate issued by the individual when deducting.
It is worth noting that if the receipt is to be used as pre-tax deduction, the financial personnel need to check whether the receipt indicates the payee's name, payee's name and ID number, expenditure items, receipt amount and other information.
Tips: Receipt voucher is the receipt mentioned in daily life.
Second, the transportation costs of enterprise operation
Enterprise management inevitably needs to go out, which involves the transportation expenses of the people who go out. No matter whether it is a car, train or plane, you don't need to provide an invoice. You only need to provide receipts such as travel itinerary, train tickets and plane tickets for pre-tax deduction.
When using this kind of bills for pre-tax deduction, financial personnel should also focus on checking whether the ticket purchaser, round trip, ticket purchase time, etc. are in line with the real situation.
Third, breach of contract penalty.
Enterprises sometimes encounter problems such as the adjustment of business strategy, which leads to the failure to perform the contract as agreed, and it is necessary to pay the contractual liquidated damages to the cooperative enterprise. However, because the contract has not been fulfilled and the business has not occurred, it does not belong to VAT taxable behavior, and it is not necessary to obtain an invoice for pre-tax deduction.
These expenses can be deducted before tax by the purchase and sale agreement, compensation agreement signed with the partner and the receipt issued by the partner.
Tips: If there is a court judgment, conciliation statement or arbitration institution ruling, it should also be attached.
Four. Employee benefits paid in cash within the company
Some enterprises will pay employees holiday expenses, welfare expenses or subsidies for employees' living difficulties during the holiday period. Such employee welfare expenses can be deducted before tax, and employees do not need to issue invoices.
When deducting such expenses before tax, relevant company documents, welfare payment list signed by employees, cash payment list and bank transfer voucher should be attached.
In order to be closer to the actual operation of enterprises and conform to the reality of taxpayers, the provisions of the tax law are strict and comprehensive, and financial personnel must understand the comprehensive, compliant and perfect handling of related affairs when handling related finance.
Question 9
Soon, we will give the sales staff half a year's performance, some as high as100000 yuan. How can we reduce the payment of individual taxes?
Please briefly say two common ideas!
Answer:
1. The performance is declared as a separate bonus for individual income tax.
2. Reasonably budget the annual salary and performance income, test the payment method with the lowest tax burden, allocate one year to different months, and balance the overall tax burden;
3. Improve the pre-tax deduction standard for employees' capital reserve.
Question 10
Our company will transfer the equity of natural persons next month, which will definitely involve a higher 20% equity transfer tax. We want to plan ahead and see how to deal with it.
Please briefly say three common ideas!
Answer:
1, through the transfer to immediate family members, reduce the share price and thus reduce the premium of equity transfer;
2. Whether it can be transferred to immediate family members;
3. Reduce the net assets first, because the tax bureau now requires that the transfer price cannot be lower than the proportion of net assets that should be enjoyed;
4. Prevent double taxation: increase capital first and then transfer it to avoid double taxation.
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