財(cái)務(wù)會(huì)計(jì)崗位筆試題目及答案.doc

1、財(cái)務(wù)會(huì)計(jì)崗位筆試題目及答案財(cái)務(wù)會(huì)計(jì)崗位筆試題目及答案會(huì)計(jì)專業(yè)更加注重專業(yè)知識(shí)，想要入職到相對(duì)好的公司，就要有過硬的專業(yè)知識(shí)，下面就是WTT整理的財(cái)務(wù)會(huì)計(jì)崗位筆試題目及答案，。一、選擇題1、利潤表是反映企業(yè)（ ）的會(huì)計(jì)報(bào)表。A、一定會(huì)計(jì)期間經(jīng)營成果 B、特定日期經(jīng)營成果 C、一定會(huì)計(jì)期間財(cái)務(wù)狀況 D、特定日期財(cái)務(wù)狀況答案：A2、處置固定資產(chǎn)的收到的現(xiàn)金屬于（ ）A、投資活動(dòng)的現(xiàn)金流量 B、經(jīng)營活動(dòng)的現(xiàn)金流量 C、籌資活動(dòng)的現(xiàn)金流量 D、不影響現(xiàn)金流量答案：A3、某小規(guī)模納稅企業(yè)本期購入原材料，取得增值稅專用發(fā)票，原材料價(jià)款為450000 值稅76500元，商品到達(dá)驗(yàn)收入庫時(shí)發(fā)現(xiàn)短缺，其中5短缺屬

2、于途中合理 損耗，15的 短缺原因待查。則該材料入庫的實(shí)際成本是（ ）A、42120_B、500175 C、447525 D、382500答案：C 解析:52650080+5265005=447525（元）4、甲公司6 日甲原材料結(jié)存300件，單價(jià)2 萬元，6 進(jìn)20_件，單價(jià)2.20 萬元，6 月15 日發(fā)出20_件。企業(yè)采用移動(dòng)平均法計(jì) 算發(fā)出存貨成 月15日結(jié)存的原材料成本為（ ）萬元。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（萬元）5、票據(jù)金額以中文大寫和數(shù)碼同時(shí)記載，

3、如二者不一致的，則（ ）A、以中文大寫為準(zhǔn)B、以數(shù)碼為準(zhǔn) C、以中文大寫和數(shù)碼記載較小者為準(zhǔn) D、該票據(jù)無效答案：D6、實(shí)行稅控的商業(yè)企業(yè)購進(jìn)貨物，其進(jìn)項(xiàng)稅額申報(bào)抵扣的時(shí)間是（ ）A、向銷貨方支付貨款后B、購進(jìn)的貨物已經(jīng)驗(yàn)收入庫后 C、購銷合同簽訂后 D、認(rèn)證通過當(dāng)月答案：D7、某公司20_3 年?duì)I業(yè)收入凈額為1000 萬元，該公司當(dāng)年發(fā)生業(yè)務(wù)招待費(fèi) 15 萬元，且能提供有效憑證在計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí)，可以抵扣的業(yè) 務(wù)招待費(fèi)為（ ）萬元 A、15 B、10答案：C解析:（1）納稅人全年銷售（營業(yè)）收入凈額在1500 萬元以下的，扣除標(biāo)準(zhǔn)為 其銷售（營業(yè)）收入凈額的5；（2）在1500

4、萬元以上的部分，扣除標(biāo)準(zhǔn)為該部分 銷售（營業(yè)）收入凈額的3。8、某保健品公司20_4 年全年銷售收入20_ 萬元，通過某電視臺(tái)的廣告費(fèi) 支出為20_萬元，根據(jù)國家稅務(wù)總局的有關(guān)規(guī)定，該公司20_4 年度在稅前準(zhǔn)予 扣除的廣告費(fèi)支出為（ ）萬元。A、20_B、40 C、60 D、160答案：D二、計(jì)算題1._公司為商業(yè)一般納稅企業(yè)，增值稅稅率為17，存貨采用實(shí)際價(jià)格核算， 該公司204 年10 月發(fā)生如下經(jīng)濟(jì)業(yè)務(wù)：采用分期收款方式銷售產(chǎn)品一批，銷 售收入2880 萬元，按協(xié)議約定，204 年度應(yīng)收取全部銷售收入的25。本年應(yīng) 收賬款尚未收到，該產(chǎn)品銷售成本為1728 萬元。要求：編制204 年上

5、述經(jīng)濟(jì) 業(yè)務(wù)的會(huì)計(jì)分錄。答案: 1.編制204 年度經(jīng)濟(jì)業(yè)務(wù)的會(huì)計(jì)分錄： 借：分期收款發(fā)出商品 1728 貸：庫存商品 1728 借：應(yīng)收賬款 842.40 貸：主營業(yè)務(wù)收入 720 應(yīng)交稅金-應(yīng)交增值稅（銷售稅額）122.40 172825=432（萬元） 借：主營業(yè)務(wù)成本 432 貸：分期收款發(fā)出商品 432 2、20_3 年度，某企業(yè)產(chǎn)品銷售收入800 萬元，勞務(wù)收入40 萬元，出租固 定資產(chǎn)租金收入5 萬元，到期國債利息2 萬元。該企業(yè)全年發(fā)生的產(chǎn)品銷售成本 430 萬元，銷售費(fèi)用80 萬元 ，管理費(fèi)用20 萬元，財(cái)務(wù)費(fèi)用10 萬元，營業(yè)外支 元（其中繳納稅收滯納金1萬元），按稅法規(guī)定

6、繳納增值稅90 萬元，城市 維護(hù)建設(shè)稅4.50 萬元，教育費(fèi)附加2.70 萬元。該企業(yè)全年發(fā)放的計(jì)入當(dāng)期損益 的職工工資總額130 萬元（稅務(wù)機(jī)關(guān)核定該企業(yè)當(dāng)年計(jì)稅工資總額110 萬元）。其 他準(zhǔn)予扣除項(xiàng)目金額為23 萬元。已知該企業(yè)適用的所得稅稅率為33。要求： 計(jì)算該企業(yè)20_3年度應(yīng)納稅所得額，并列出計(jì)算過程。（2） 計(jì)算該企業(yè)20_3 年度應(yīng)納所得稅稅額，并列出計(jì)算過程。（答案中金額單位用萬元表示；計(jì)算結(jié)果 保留到小數(shù)點(diǎn)后兩位）答案:（1）利潤總額=（800+40+5+2） （430+80+20+10+3+4.50+2.70+23）=273.80（萬元）（2）納稅人購買國債的利息收入

7、不計(jì)入應(yīng)納稅所得額，因此，納稅調(diào)整減少額=2 萬元（3）納稅人繳納的稅收滯納 金不得在稅前扣除，因此，該項(xiàng)目的納稅調(diào)整增加額=1 萬元（4）該企業(yè)實(shí)際發(fā)生 的職工工資總額超過計(jì)稅工資標(biāo)準(zhǔn)的部分20 萬元不得在稅前扣除，因此，該項(xiàng) 目的納稅調(diào)整增加額=20 萬元（5）該企業(yè)20_3 年度的應(yīng)納稅所得額=273.80+1+20 2=292.80（萬元）（6）該企業(yè)20_3 年度應(yīng)納所得稅額=應(yīng)納稅所得額稅率 =292.8033=96.62（萬元）分析p 問題敏銳，具有一定深度！感謝的作者的分享。1、So, tell me a little about yourself.You dont need

8、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

9、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_

10、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 goi

11、ng 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 r

12、elated 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 goal

13、s 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 lik

14、e 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

15、 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 “J

16、ohn 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,

17、 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

18、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,

19、 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 li

20、fes 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 st

21、ay 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 lookin

22、g 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 mitte

23、d 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

24、 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 i

25、f 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.

26、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 l

27、ittle 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

28、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

29、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

30、 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 sa

31、y 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 trou

32、ble 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

33、 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.”

34、 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 mem

35、ory.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 i

36、ue 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.Woul

37、d 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

38、 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 r

39、ealized 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

40、 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 afra

41、id 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 kno

42、w, “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 m