出纳会计面试常见笔试题.docx

出纳会计面试常见笔试题.docx

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出纳会计面试常见笔试题

出纳会计面试常见笔试题（Cashierinterviewinterviewcommontestquestions）

Onehundredcommoditystoreaccountingposition

Question:

applyforalargedepartmentstoreaccountingpositions,buttothewrittenexamination,Iwouldliketoaskyou,likethiskindoflargeshoppingmallsinthewrittenexaminationgenerallytestwhataspectsofaccountingknowledge?

Answer:

toapplyforalargedepartmentstoreaccountingposition,youmustknowthefollowing:

Businessaccountingworkflowisgenerallymadetheoriginalcertificate;makeaccountingvoucher;theendofthemonthtodosummarycoursesummarytable;registrationledger;thenaccordingtotheaccountingvouchersregistrationledgerandgeneralledgerandsubsidiaryledgeraccountinventory;check;makeaccountingstatement;iftheunitisthegeneraltaxpayertodoonlinetaxreturnsandtaxdeclaration（thewheretherearedifferent,someplaceormanualreporting）;reportafterthereportarchivecopy.

Indetail:

1revieworiginaldocuments

（1foreignoriginaldocuments.Documentsobtainedbythebusinesspersonnelatthetimeofbusinessoccurrenceorcompletion,suchassupplyunits,deliveryinvoices,bankcollectionnotices,etc..

（2homemadeoriginalvouchers.Theunititselfdevelopedbytherelevantdepartmentsorpersonneltofillinthecertificate,suchasreceivingandcalculationofsinglesingle,requisitions,wagestatements,receipts,invoices,salescost.

2accountingvouchers

Totheendofthemonthcanputtheoriginalcertificateofsimilarsummaryvoucherscanoccuratanytime.Butdon'tfilloutoforderintime.Prepareaccountingentriesaccordingtotherulesofaccounting,whichincludeborrowing,lending,andborrowing.

3Review

Justtoseeifthereareanymistakes.

4billing

Accordingtotheaccountingvoucherbookingsmallcompanyessentialbooks:

thecashjournal;bankjournal;generalledger;threecolumnledger

5.prepareaccountingstatements

1,accordingtothebalanceofledgeraccounts.Canbedirectlyonthefinalbalanceofthegeneralledgerlist,（suchasnotesreceivable,shorttermloans）someaccordingtothefinalbalanceofseveralgeneralledgercalculationlist,suchas"money",accordingtothe"cash","bankdeposits","othermonetaryfund"atotalofthreesubjectsforthefinalbalancethetotalnumberoffilling.

2,accordingtotheledgeraccountbalancecalculationlist.Suchas"accountspayable",accordingto"accountspayable"and"prepaid"relateddetailsofthesubjectoftheendofthecreditbalancecalculated.

3,accordingtothetotalaccountanddetailedaccountbalanceanalysisandcalculation.Suchas"long-termborrowing",accordingtothe"long-termborrowing"generalledgerbalancedeductedfromthe"long-termborrowing"detailedsubjectswillbeinayeartothetermofthelong-termborrowingpartoftheanalysis,calculation,column.

4.Checktheregistrationrecord.Certaininformationinthenotesofthefinancialstatementsshallbepreparedinaccordancewiththerecordsintheregisterforfuturereference.

5,taxdeclaration

1,VAT:

thesaleorpurchaseofgoods,providingprocessingorrepair,repairservices,istopayvalue-addedtax.TheVATrateforsmall-scaletaxpayersis4%-6%

2,salestax:

businesstaxtaxpayers,istoprovidetaxableservicesinPeople'sRepublicofChina,thetransferofintangibleassetsorthesaleofrealestateunitsandindividuals.Businesstaxratesvaryindifferentindustries.Ordinaryfreightcarriesout3%ofthebusinesstaxrate,andthelogisticsserviceindustryperforms5%ofthebusinesstaxrate.Inlogistics,transportation,loadingandunloading,handlingare3%,warehousing,distribution,agencyisaccordingtoserviceindustry5%

3,tax:

paylandtax,whichisbasedonthebusinesstax,urbanconstructiontaxleviedby7%respectively（1%and5%,asthecity,dependingonthesize）and3%educationsurchargeplaces（1%or2%,eachcityisdifferent）.

4,incometax:

whetheritisbusinessorservices,toprofittopaycorporateincometax,specifictaxsystem:

accordingtotherequirementsofenterpriseincometaxreturns,filltheincome,cost,expenses,calculatedprofits,taxadjustmentinaccordancewiththerelevantprovisionsofthetaxlaw,calculatetheamountoftaxableincomeandaccordingtoacertainrate（33%）tocalculatetheamountoftaxpayable.Thestatutorytaxrateis33%,buttheannualtaxableincomeshouldbeleviedatarateof18%below30thousandyuan（including30thousandyuan）;

Taxableincomeofmorethan30thousandyuantolessthan100thousandyuan（including100thousandyuan）willbeleviedatareducedrateof27%.100thousandormore33%.Thesetaxesshouldbeenoughforyou.

Taxdeclaration:

1,value-addedtaxandconsumptiontaxdeclarationoftaxpayersin1monthand10daysbyitselforbysocialintermediaryorganizationstothelocaltaxauthoritiestaxservicehallwindowtaxdeclarationfortaxdeclaration,thedeclarationrequiredinthefollowinginformation:

（1）thetaxreturns;

（2）financialstatementsandmeetinginformation;VATgeneraltaxpayershallprovidetheVATinvoicefordeductionvouchers,deposit,monthlyVATandincometaxscheduleandotherinformationrequirementsforthedeclarationoftaxauthorities.

2,thebusinesstaxbusinesstaxpayersinthefinancialsectoraftertheendofeachquarterwithintendaystocompletetheformalitiesfortaxdeclaration,taxonbusinessinsuranceintendaysaftertheendofthemonthfortaxdeclaration,mustholdthefollowinginformation:

（1）salestaxreturns;

（2）financialstatementsandmeetingthatdata;（3）otherrequirementsforreportingdata.

3,theenterpriseincometaxreturnforenterpriseincometaxthetaxpayershalldeclareinadvancewithinfifteendaysaftertheendofmonthorquarter,theendoftheyearwithinforty-fivedaysofannualreports（summarymembersofenterprisesandunitstopaytaxesintheendofthequarterwithinfifteendaysorforty-fivedaysattheendoftheyeartosubmitthedeclarationform,taxauthorities）fourmonthsaftertheendoftheyearhuisuanqingjiao.

Whenreporting,youmustholdthefollowinginformation:

A,quarterlyadvance

（1）incometaxreturn;

（2）financialstatementsandexplanatorymaterials.B,annualincome

（1）incometaxreturn;

（2）incometaxreturnschedule;（3）financialstatementsandexplanatorynotes;（4）otherinformation.

Debitandcreditaccounting

Itisadoubleentrybookkeepingmethodwhichuses"borrowing"and"lending"astheaccountingsymbols.Itsbasicprinciplesincludeaccountingsymbols,accountstructure,accountingrulesandtrialbalancemethod.

（1）accountingsymbols:

borrowingandlending.

（2）accountstructure:

alltheaccountsontheleftas"borrow"side,therightsideas"loan"side,anduseonepartytoincreasethenumberofregistration,onepartyregistrationreduction.Amongthem,theassetclass,costandprofitandlossaccountdebitexpenditureincreasethenumberofregistration,registrationnumberreducecredit,debitbalanceattheend;liabilitycategory,owner'sequityandprofitandlossaccountwiththelenderreceivedhumanregistrationnumber,reducethenumberofdebit,thefinalbalanceincredit.

（3）therulesofAccounting:

whenthereisborrowing,theremustbeloans.

（4）trialbalance:

underdebitandcreditaccounting,themethodoftrialbalanceisachievedbycompilingthebalanceofthetotalledgeraccounts,thetrialbalanceorthecurrentbalanceofthetotalledgeraccounts.

Endingbalance=initialbalance+increaseincurrentperiod-decreaseincurrentamount

Assetclass:

enddebitbalance=initialdebitbalance+currentdebitamount-currentcreditamount

Liabilities,owner'sequity:

endcreditbalance=initialcreditbalance+currentcreditamount-currentdebitamount

Themostbasicandthemostcommonlyusedaccountingsubjects

Aclassofassets,cashbankdepositsandothermonetaryfundsreceivableaccountsreceivableandotherreceivablesprovisionforprepaymentsofmaterialsprocurementofrawmaterialsinventoryaccumulateddepreciationoffixedassetsfixedassetsintangibleassets

Two,liabilities,short-termloans,billspayable,accountspayable,accountsreceivable,otherpayables,payabletoemployees,taxespayable,long-termloans,long-termpayables

Three.Owner'sequity,paidincapital,capitalsurplus,surplusreserve,profitandprofitdistributionoftheyear

Four,thelossofassetimpairmentlossesofmainbusinessincomeandotherbusinessincomeoperatingincomeofmainbusinesscostofbusinesstaxandadditionalbusinessexpensesofcostofsalesmanagementexpenseaccountexpensesoperatingexpensestaxexpense

Twomajorenterprisescashierpositions

Hello,Ihaveappliedforthecashierofalargeenterprise.Today,IwasinformedthatIshouldgotothesecondexaminationnextMonday.WhataspectsshouldIpayattentionto?

Thankyou,nothing

Answer:

1,thecashier'sresponsibilities（includingthedailyhandlingofsomething）,oraskyouwhatthecompanydidbeforeandsoon

Thisisinaccordancewiththeactualsituationofeachcompany,thecompanyaskedwhattodowhattodo,thegeneralneedformoney,tickets,butalsothemostimportantcontent,aslongasthemoney,checksandsoon,donotless,wrong.Generallyremembercash,bankaccounts.Iusedtoworkforaperiodoftime,cashier,themanagementofthemattercanbemany,sothisdependsonyourcompany'ssituation,accordingtotherequirementsofthecompany.

2,iflargeenterprisesmaytestyourfinancialknowledge,right?

Ihaveseenthetest:

ifyoucandobankreconciliation?

;

Doyouknowthebaseofeachfileofpersonalincometax?

:

Thebaseofthepersonalincometaxis2000.Theamountoftaxpayableshouldbesubtract