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，下面就是小编整理的财务会计岗位笔试题目及答案，希望大家喜欢。

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：A

2、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：A

3、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、421200B、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200件，单价2.20 万元，6 月15 日发出200 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+200-200）（2002+2002.2）/（300-100+200）=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：D

6、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：D

7、某公司2003 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2004 年全年销售收入2000 万元，通过某电视台的广告费 支出为200 万元，根据国家税务总局的有关规定，该公司2004 年度在税前准予 扣除的广告费支出为（ ）万元。

A、200 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、2003 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2003年度应纳税所得额，并列出计算过程。

（2） 计算该企业2003 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2003 年度的应纳税所得额=273.80+1+20 —2=292.80（万元）

（6）该企业2003 年度应纳所得税额=应纳税所得额税率 =292.8033%=96.62（万元）

分析问题敏锐，具有一定深度！

感谢的作者的分享。

1、So, tell me a little about yourself.

You don’t need to explain 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.It’s 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, you’ll need a good explanation.But once again, stay positive.

3、Tell me what you know about this company.

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 company or busine you’re going to work for.Has this company been in the news lately? Who are the people in the company you should know about? Do the background work, it will make you stand out as someone who comes prepared, and is genuinely interested in the company and the job.

4.Why do you want to work at X Company?

This should be directly related to the last question.Any research you’ve done on the company should have led you to the conclusion that you’d want to work there.After all, you’re 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 experience do you have? Hopefully if you’re applying for this position you have bags of related experience, and if that’s the case you should mention it all.But if you’re switching careers or trying something a little different, your experience may initially not look like it’s matching up.That’s when you need a little honest creativity to match the experiences required with the ones you have.People skills are people skills after all, you just need to show how customer service skills can apply 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 you’re a boring A-hole, you don’t need to bring

1 that up.Stay positive, always, and maybe have a few specific quotes in mind.“They’d say I was a hard worker” or even better “John Doe has always said I was the most reliable, creative problem-solver he’d ever met.”

7.Have you done anything to further your experience?

This could include anything from night claes to hobbies and sports.If it’s related, it’s worth mentioning.Obviously anything to do with further education is great, but maybe you’re spending time on a home improvement project to work on skills such as self-sufficiency, time management and motivation.8.Where else have you applied?

This is a good way to hint that you’re in demand, without sounding like you’re whoring yourself all over town.So, be honest and mention a few other companie***ut don’t go into detail.The fact that you’re seriously looking and keeping your options open is what the interviewer is driving at.

9.How are you when you’re 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 life’s noble pursuits.You want recognition for a job well done.You want to become better at your job.You want to help others or be a leader in your field.11.What’s your greatest strength?

This is your chance to shine.You’re being asked to explain why you are a great employee, so don’t 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 extraordinary attention to detail.If your greatest strength, however, is to drink anyone under the table or get a top score on Mario Kart, keep it to yourself.The interviewer is looking for work-related strengths.12.What’s your biggest weakne?

If you’re completely honest, you may be kicking yourself in the butt.If you say you don’t have one, you’re obviously lying.This is a horrible question and one that politicians have become masters at answering.They say things like “I’m perhaps too committed to my work and don’t spend enough time with my family.” Oh, there’s a fireable offense.I’ve even heard “I think I’m too good at my job, it can often make people jealous.” Please, let’s keep our feet on the ground.If you’re asked this question, give a small, work-related flaw that

2 you’re working hard to improve.Example: “I’ve been told I occasionally focus on details and mi the bigger picture, so I’ve been spending time laying out the complete project every day to see my overall progre.”

13.Let’s 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 you’re already showing all your cards.You want as much as pos***le, the employer wants you for as little as you’re willing to take.Before you apply, take a look at salary.com for a good idea of what someone with your specific experience should be paid.You may want to say, “well, that’s something I’ve thought long and hard about and I think someone with my experience should get between X & Y.” Or, you could be sly and say, “right now, I’m 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, I’d 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, you’ll always answer YES to this one.It’s 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; it’s a great chance to explain that you’re a natural leader.

15.Tell me a suggestion you have made that was implemented.

It’s important here to focus on the word “implemented.” There’s nothing wrong with having a thousand great ideas, but if the only place they live is on your notepad what’s the point? Better still, you need a good ending.If your previous company took your advice and ended up going bankrupt, that’s not such a great example 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 you’ve worked with? Of course, you have a list as long as your arm.But you can’t 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 “I’ve 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 aren’t team players, who just don’t perform, who complain constantly, and who fail to respond to any efforts to motivate them.” The interviewer is expecting a response focused on personality and personal dislikes.Surprise her by delivering an answer that reflects company values

3 17.Is there anyone you just could not work with?

No.Well, unle you’re talking about murderers, racists, rapists, thieves or other dastardly characters, you can work with anyone.Otherwise you could be flagged as someone who’s picky and difficult if you say, “I can’t work with anyone who’s a Bronco’s fan.Sorry.” 18.Tell me about any iues you’ve had with a previou proce.

Arrgh! If you fall for this one you shouldn’t be hired anyway.The interviewer is testing you to see if you’ll speak badly about your previous supervisor.Simply answer this question with exteme tact, diplomacy and if neceary, a big fat lo of memory.In short, you’ve never had any iues.The answer to 18 is completely wrong.I am a director at a major media company’s interactive division.Our company is expanding 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 happened 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 execute it well.19.Would you rather work for money or job satisfaction?

It’s not a very fair question is it? We’d all love to get paid a Trump-like salary doing a job we love but that’s rare indeed.It’s fine to say money is important, but remember that NOTHING is more important to you than the job.Otherwise, you’re 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 don’t know.” That went over badly, but it was right at the start of my career when I had little to no experience.Since then I’ve realized that my genuine answer is “Neither, I’d rather be respected.” You don’t 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 you’re everyone’***est friend you’ll find it difficult to make tough decisions or hit deadlines.But when you’re respected, you don’t have to be a complete bastard or a lame duck to get the job done.

21.Are you willing to put the interests of X Company ahead of your own? Again, another nasty question.If you say yes, you’re a corporate whore who doesn’t care about family.If you say no, you’re disloyal to the company.I’m afraid that you’ll probably have to say yes to this one though, because you’re trying to be the perfect employee at this point, and perfect employees don’t cut out early for Jimmy’***a***all game.it is situational.if you„ ; if you „.Ethics and profeionalism

4 22.So, explain why I should hire you.As I’m sure you know, “because I’m 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 happen to match the job description.It’s also good to avoid taking potshots at other potential candidates here.Focus on yourself and your talents, not other people’s flaws.

23.Finally, do you have any questions to ask me?

I’ll finish the way I started, with one of the most common questions asked in interviews.This directly relates to the research you’ve done on the company and also gives you a chance to show how eager and prepared you are.You’ll probably want to ask about benefits if they haven’t 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 you’d be working on.Specifically, in the role you’re applying for and how that affects the rest of the company.Always have questions ready, greeting this one with a blank stare is a rotten way to finish your interview.Good luck and happy 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 interviewing 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 company or a small one?

Favorite answer: I’d treat any company like it was my own regardle.Total ownership of the situation can get you a long way.General , the worst answer was “I don’t know.” I’ve since learned that “it depends,” with a couple of examples, is perfectly appropriate

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