1. Excuse me: What professional knowledge have you prepared for today's interview? Do you think you're ready? What are the disadvantages?
(assessment point: whether you attach importance to this job, and whether you review or learn the corresponding professional knowledge according to the basic situation of the company learned in the last interview)
2. If financial work is divided into five aspects: accounting, tax-related business, fund management, internal control, financial budgeting and analysis, which aspects did you mainly focus on in your past work experience? What kind of professional job do you want to do now?
(assessment point: on the one hand, understand the knowledge structure, on the other hand, examine the expression ability related to professional knowledge)
3. What major did you study this year? (time, method, content). What tax laws and regulations are you most concerned about at present (main content, connection with work, influence)?
(Assessment point: professional interests, study habits and methods)
4. An enterprise needs to write off an account receivable of 2 million yuan. As far as you know, how to organize the verification within the enterprise, what evidence needs to be collected and how to collect it? What are the scrapping procedures if you need to scrap a house worth 2 million yuan? If so, what evidence do you need to collect?
(Appraisal point: knowledge related to asset management)
5. What secondary subjects are generally set up under projects under construction, and what is the basis?
(Assessment point: assessment of accounting knowledge and familiarity with financial management regulations of infrastructure).
6. Payable employee compensation subjects, including what contents, and how to set up secondary subjects?
(Assessment point: randomly select one item to assess basic accounting knowledge)
7. In order to attract merchants to settle in and expand social influence, a marketing measure was introduced: all merchants in this city were given a cash subsidy of 1% of the purchase amount (please note the relationship: merchants rent the facade of the building materials market, customers purchase goods from merchants, and the building materials market subsidizes customers in cash). If you are the financial director of the building materials market, may I ask:
(1) From the perspective of internal control, what risks do you think subsidies have, and how to design relevant financial processes to ensure the authenticity of subsidies;
(2) From a tax-related perspective, what tax risks do you think subsidies have and how to avoid them?
(3) From the accounting point of view, how to calculate the subsidy expenditure? What subject is it?
(Comprehensive assessment: financial management awareness when dealing with accounting business)
8. If you are the chief financial officer of a group company and the accountant of a subsidiary of a construction enterprise, you are called to ask business questions:
(1) Our company needs to carry out blasting in highway engineering construction, and subcontracts the blasting service to a professional blasting company. When signing the contract, the blasting company proposed that the unit price should be 8 yuan/square instead of invoicing, and the unit price should be 8.5 yuan/square (higher than 6.25%). Please give your professional advice from a financial point of view.
(2) The project cost of expressway undertaken by our company is 654.38+0 billion yuan, but now only 80% of the project cost is 80 million yuan, and we have also issued a Jian 'an invoice of 80 million yuan. In addition, the 20 million project payment can only be paid after the project settlement audit (it is estimated that it will take more than one year). It is estimated that the construction industry will implement the business tax reform within this year, and the remaining 20 million yuan of unpaid project funds can no longer pay business tax at 3% after the implementation of the business tax reform. It is said that VAT will be paid at 1 1%. Then you may have to pay 8% more tax, which is 1.6 million yuan. Do you need to pay taxes first, invoice first, or wait until the policy is clear? Please put forward professional analysis opinions from the perspective of finance and taxation.
(Assessment: Finance and taxation knowledge of construction enterprises. Since the last interview showed that our company participated in many projects, and the reform of the camp is a hot topic in recent construction enterprises, we will evaluate the information collection of the reform of the camp in the construction industry. )
9. If you are the chief financial officer of a group company, you are responsible for reviewing expense reimbursement documents, and you find that a driver has reimbursed a traffic violation fine in 200 yuan. The attached explanation shows that the driver drove to a different place on business, and because he was not familiar with the road conditions, he illegally drove into a one-way street under the instructions of the same car leader, resulting in a fine of 200 yuan. The same car leader is also explaining that the signature is true.
Excuse me, what are you going to do with this fine in 200 yuan? What subjects do you do in accounting?
(Assess the familiarity with the basic financial management regulations, gain insight into the working principle through details, and the standardization of the company's financial management before)