出纳会计面试常见笔试题.docx

1、出纳会计面试常见笔试题出纳会计面试常见笔试题（Cashier interview interview common test questions）One hundred commodity store accounting positionQuestion: apply for a large department store accounting positions, but to the written examination, I would like to ask you, like this kind of large shopping malls in the written ex

2、amination generally test what aspects of accounting knowledge?Answer: to apply for a large department store accounting position, you must know the following:Business accounting work flow is generally made the original certificate; make accounting voucher; the end of the month to do summary course su

3、mmary table; registration ledger; then according to the accounting vouchers registration ledger and general ledger and subsidiary ledger account inventory; check; make accounting statement; if the unit is the general taxpayer to do online tax returns and tax declaration (the where there are differen

4、t, some place or manual reporting); report after the report archive copy.In detail:1 review original documents(1 foreign original documents. Documents obtained by the business personnel at the time of business occurrence or completion, such as supply units, delivery invoices, bank collection notices

5、, etc.(2 homemade original vouchers. The unit itself developed by the relevant departments or personnel to fill in the certificate, such as receiving and calculation of single single, requisitions, wage statements, receipts, invoices, sales cost.2 accounting vouchersTo the end of the month can put t

6、he original certificate of similar summary vouchers can occur at any time. But dont fill out of order in time. Prepare accounting entries according to the rules of accounting, which include borrowing, lending, and borrowing.3 ReviewJust to see if there are any mistakes.4 billingAccording to the acco

7、unting voucher booking small company essential books: the cash journal; bank journal; general ledger; three column ledger5. prepare accounting statements1, according to the balance of ledger accounts. Can be directly on the final balance of the general ledger list, (such as notes receivable, short t

8、erm loans) some according to the final balance of several general ledger calculation list, such as money, according to the cash, bank deposits, other monetary fund a total of three subjects for the final balance the total number of filling.2, according to the ledger account balance calculation list.

9、 Such as accounts payable, according to accounts payable and prepaid related details of the subject of the end of the credit balance calculated.3, according to the total account and detailed account balance analysis and calculation. Such as long-term borrowing, according to the long-term borrowing g

10、eneral ledger balance deducted from the long-term borrowing detailed subjects will be in a year to the term of the long-term borrowing part of the analysis, calculation, column.4. Check the registration record. Certain information in the notes of the financial statements shall be prepared in accorda

11、nce with the records in the register for future reference.5, tax declaration1, VAT: the sale or purchase of goods, providing processing or repair, repair services, is to pay value-added tax. The VAT rate for small-scale taxpayers is 4% - 6%2, sales tax: business tax taxpayers, is to provide taxable

12、services in Peoples Republic of China, the transfer of intangible assets or the sale of real estate units and individuals. Business tax rates vary in different industries. Ordinary freight carries out 3% of the business tax rate, and the logistics service industry performs 5% of the business tax rat

13、e. In logistics, transportation, loading and unloading, handling are 3%, warehousing, distribution, agency is according to service industry 5%3, tax: pay land tax, which is based on the business tax, urban construction tax levied by 7% respectively (1% and 5%, as the city, depending on the size) and

14、 3% education surcharge places (1% or 2%, each city is different).4, income tax: whether it is business or services, to profit to pay corporate income tax, specific tax system: according to the requirements of enterprise income tax returns, fill the income, cost, expenses, calculated profits, tax ad

15、justment in accordance with the relevant provisions of the tax law, calculate the amount of taxable income and according to a certain rate (33%) to calculate the amount of tax payable. The statutory tax rate is 33%, but the annual taxable income should be levied at a rate of 18% below 30 thousand yu

16、an (including 30 thousand yuan);Taxable income of more than 30 thousand yuan to less than 100 thousand yuan (including 100 thousand yuan) will be levied at a reduced rate of 27%. 100 thousand or more 33%. These taxes should be enough for you.Tax declaration:1, value-added tax and consumption tax dec

17、laration of taxpayers in 1 month and 10 days by itself or by social intermediary organizations to the local tax authorities tax service hall window tax declaration for tax declaration, the declaration required in the following information: (1) the tax returns; (2) financial statements and meeting in

18、formation; VAT general taxpayer shall provide the VAT invoice for deduction vouchers, deposit, monthly VAT and income tax schedule and other information requirements for the declaration of tax authorities.2, the business tax business tax payers in the financial sector after the end of each quarter w

19、ithin ten days to complete the formalities for tax declaration, tax on business insurance in ten days after the end of the month for tax declaration, must hold the following information: (1) sales tax returns; (2) financial statements and meeting that data; (3) other requirements for reporting data.

20、3, the enterprise income tax return for enterprise income tax the taxpayer shall declare in advance within fifteen days after the end of month or quarter, the end of the year within forty-five days of annual reports (summary members of enterprises and units to pay taxes in the end of the quarter wit

21、hin fifteen days or forty-five days at the end of the year to submit the declaration form, tax authorities) four months after the end of the year huisuanqingjiao.When reporting, you must hold the following information: A, quarterly advance (1) income tax return; (2) financial statements and explanat

22、ory materials. B, annual income (1) income tax return; (2) income tax return schedule; (3) financial statements and explanatory notes; (4) other information.Debit and credit accountingIt is a double entry bookkeeping method which uses borrowing and lending as the accounting symbols. Its basic princi

23、ples include accounting symbols, account structure, accounting rules and trial balance method.(1) accounting symbols: borrowing and lending.(2) account structure: all the accounts on the left as borrow side, the right side as loan side, and use one party to increase the number of registration, one p

24、arty registration reduction. Among them, the asset class, cost and profit and loss account debit expenditure increase the number of registration, registration number reduce credit, debit balance at the end; liability category, owners equity and profit and loss account with the lender received human

25、registration number, reduce the number of debit, the final balance in credit.(3) the rules of Accounting: when there is borrowing, there must be loans.(4) trial balance: under debit and credit accounting, the method of trial balance is achieved by compiling the balance of the total ledger accounts,

26、the trial balance or the current balance of the total ledger accounts.Ending balance = initial balance + increase in current period - decrease in current amountAsset class: end debit balance = initial debit balance + current debit amount - current credit amountLiabilities, owners equity: end credit

27、balance = initial credit balance + current credit amount - current debit amountThe most basic and the most commonly used accounting subjectsA class of assets, cash bank deposits and other monetary funds receivable accounts receivable and other receivables provision for prepayments of materials procu

28、rement of raw materials inventory accumulated depreciation of fixed assets fixed assets intangible assetsTwo, liabilities, short-term loans, bills payable, accounts payable, accounts receivable, other payables, payable to employees, taxes payable, long-term loans, long-term payablesThree. Owners equ

29、ity, paid in capital, capital surplus, surplus reserve, profit and profit distribution of the yearFour, the loss of asset impairment losses of main business income and other business income operating income of main business cost of business tax and additional business expenses of cost of sales manag

30、ement expense account expenses operating expenses tax expenseTwo major enterprises cashier positionsHello, I have applied for the cashier of a large enterprise. Today, I was informed that I should go to the second examination next Monday. What aspects should I pay attention to? Thank you, nothingAns

31、wer:1, the cashiers responsibilities (including the daily handling of something), or ask you what the company did before and so onThis is in accordance with the actual situation of each company, the company asked what to do what to do, the general need for money, tickets, but also the most important

32、 content, as long as the money, checks and so on, do not less, wrong. Generally remember cash, bank accounts. I used to work for a period of time, cashier, the management of the matter can be many, so this depends on your companys situation, according to the requirements of the company.2, if large enterprises may test your financial knowledge, right?I have seen the test: if you can do bank reconciliation?;Do you know the base of each file of personal income tax?:The base of the personal income tax is 2000. The amount of tax payable should be subtract