1. What are the six basic elements of accounting?
Assets, liabilities, owners' equity, income, expenses and profits.
Second, what are the three major statements of accounting?
Balance sheet, cash flow statement and income statement (also called income statement).
3. What is the difference between equity expenditure and capital expenditure?
Capital expenditure: refers to the expenditure required for purchasing or producing durable goods with a service life of more than one year, and refers to the expenditure incurred by the enterprise, its benefits and the expenditure 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?
Divided into 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.
Five, the enterprise value-added tax input is not enough, or some expenses incurred by the enterprise have not obtained formal invoices, so finding someone to issue several invoices on behalf of it will not be subject to tax inspection, right?
If the input of enterprise value-added tax is not enough, it is easy for tax inspectors to find someone to falsely invoice for deduction, whether it is one or several, or some projects in the enterprise can't get formal invoices, or the enterprise finds someone to falsely invoice for expenses and pay less taxes to the enterprise.
Now the value-added tax is compared and declared, and the third phase of the golden tax is launched, and the tax inspection on false invoices is increased. Compared with fiscal and taxation big data or third-party information, it is easy for enterprises to find out the behavior of false invoicing.
Taboos in accounting interview:
1, don't be late. Pay attention to your neat clothes. Please have a simple understanding of the company you are applying for in advance. Complete ignorance will give people the impression that you are casual and have no goal.
2. HR asks you if you have any questions during the interview, so please prepare the corresponding questions. Seize the opportunity to ask questions, and be linked to your job.
Don't forge your resume and experience. I feel insincere. Don't always emphasize your work performance, think about the strength of the whole team and make HR feel that you have a collective consciousness.
Don't worry about questions and small mistakes that can't be answered in the interview. In fact, there are no standard answers to many questions. Employers will not completely deny you when they examine your comprehensive ability.