管帳人員面試濟南署理記賬需求必備的常識?

　　Jinan tube account personnel interview acting accounting requirements necessary common sense?

　　公司在招聘時，也許會調查求職者的專業技術，那么，管帳必備的根底技術有哪些呢?下面，恒譽小編就為我們逐個羅列出來，期望對你的求職面試有所協助!濟南代理記賬公司

　　Companies in the recruitment, job seekers may survey of professional technology, then, tube account necessary technology of the warp and woof of what? Is for us individually listed below, by reputation is a small make up, expect some help to your job interview! Jinan bookkeeping agency company

　　1、管帳的6大基本要素是啥?

　　1, the six basic elements of tube account is what?

　　濟南署理記賬答案：財物、負債、一切者權益、收入、費用和贏利

　　Jinan acting accounting answer: property, liabilities, and all rights, incomes, expenses and profit

　　2、管帳的3大報表是啥?

　　2, in charge of account three statements is what?

　　濟南代理記賬公司答案：財物負債表，現金流量表，贏利表(也稱為損益表)

　　Answer: jinan bookkeeping agency company property sheet, the cash flow statement, profit table (also called a profit and loss statement)

　　3、權益性開銷與本錢性開銷的差異是啥?

　　3, the differences between the equity cost and capital cost is what?

　　濟南代理記賬公司答案：本錢性開銷：是用于采購或出產運用年限在一年以上的耐用品所需的開銷，指公司單位發作、其效益及于兩個或兩個以上管帳年度的各項開銷，包含構成固定財物、無形財物、遞延財物的開銷。

　　Answer: jinan bookkeeping agency company capital spending: is used for purchase or produce use fixed number of year in more than a year the overhead required for the durable goods, refers to the unit, its benefit and in the two or more than two pipe account annual each overhead, contains a fixed property, intangible property, deferred property costs.

　　收益性開銷：也叫時期費用。是指公司單位在運營過程中發作、其效益僅與本管帳年度有關、因而由本年收益抵償的各項開銷。這些開銷發作時，都應記入當年有關成本費用門類。

　　Profitability overhead: also known as period costs. Refers to the company units attack in the process of operation, the enterprise is only related to this tube account annual, so by this year's gains counter each overhead. The overhead occurs, should be credited to the relevant cost categories.

　　差異：收益性開銷不同于本錢性開銷，前者全部由當年的營業收入抵償，后者先記作財物，經過計提折舊或攤銷分年攤入各年成本費用。區別收益性開銷和本錢性開銷，是為了準確核算各年損益和準確反映財物的價值。如把收益性開銷作為本錢性開銷，結果是少計了當期費用，多計了財物價值，虛增贏利;反之，則多計了當期費用，少計了財物價值，虛減贏利

　　Differences: profitability overhead is different from the capital cost, all by the revenue of the former counter, the latter as property first, after depreciation or amortization into the cost in each of the points in stand. Difference between rentability expenditure and capital spending, is for the sake of accurate accounting in each of the profit and loss and accurately reflect the value of the property. Such as the profitability overhead as capital costs, the result is less than the current cost, much plan the property value, inflated profits; On the other hand, is much plan the current cost, less than the property value, decreased profit

　　4、固定財物折舊選用的辦法有哪些?

　　4, the selection method for the depreciation of fixed property have?

　　濟南署理記賬答案：分為兩類：直線法和加快折舊法 其間直線法包含：均勻年限法和工作量法。加快折舊法包含：雙倍余額遞減法和年數總和法

　　Acting accounting answer: jinan is divided into two categories: the straight-line method and accelerated method of depreciation Meanwhile the straight-line method includes: uniform fixed number of year and work method. Accelerated depreciation method includes: double declining balance method and the sum of the method

　　5、固定財物賬面價值在啥情況下會呈現負值?

　　5, the book value of fixed property what circumstances will be negative?

　　濟南代理記賬公司答案：啥情況下都不應當呈現負值，如今的準則不允許負財物的存在，包含負商譽。

　　Jinan bookkeeping agency company answer: what circumstances should not be negative, today's rules do not allow the existence of negative property, including negative goodwill.

　　理論上固定財物超齡服役持續計提折舊，或超價值計提減值預備等都也許造成固定財物呈現負值，但這樣做會使財物負債表上的財物總額削減，而實踐上別的財物價值并沒有削減，會誤導信息運用者。所以一切財物呈現負值時，最多在備檢簿上予以記載。

　　Fixed property theoretically overage service continue to depreciation, or provision for impairment preparation such as super value may cause negative fixed property, but doing so will make the total property sheet property reduction, and practical value on other things and not cut, be misleading information to use. So all money and negative, in most case check book shall be recorded.

　　6、新管帳準則出臺后，對公司的影響有哪些?

　　After six, new accounting guidelines, the impact on the company have?

　　濟南代理記賬公司答案：二、新管帳準則實施對公司的影響 (一)新管帳準則對公司成績的影響 (二)有利于進步公司的管帳信息質量 (三)有利于進步公司全體管理水平

　　Jinan bookkeeping agency company answer: 2, the new accounting standards implementation of the company (a) the influence of the new tube account standard impact on firm performance (2) is conducive to progress of the company's accounting information quality (3) is conducive to progress the company management level

　　7、公司所得稅的變革對國內公司的影響是啥?

　　7, the influence of the change of corporate income tax for domestic companies is what?

　　濟南代理記賬公司答案：公司所得稅稅率變革前，公司所得稅率是33%，新的中華人民共和國所得稅法規定通常公司所得稅的稅率為25%， 非居民公司在我國境內未建立組織、場合的，或許雖建立組織、場合但取得的所得與其所設組織、場合沒有實踐聯絡的，應當就其來源于我國境內的所得交納公司所得稅。稅率為20%。

　　Jinan bookkeeping agency company answers: the company income tax rate change before the company income tax rate is 33%, the new income tax law of the People's Republic of China company income tax shall be levied at the rate of 25%, usually a non-resident company organization has not been established in our country, the occasion, may establish organization, occasions but its income from organization, contact occasions without practice should pay corporate income tax for its incomes derived from within the territory of China. The tax rate shall be 20%.

　　符合條件的小型微利公司，減按20%的稅率征收公司所得稅。國家需求要點扶持的高新技術公司，減按15%的稅率征收公司所得稅。公司所得稅率的下降對國內公司來說有一個極好的推進效果，使得公司的競賽環境愈加公平和有利。

　　Conform to the conditions for small profit-making companies, corporate income tax shall be levied at a reduced rate of 20%. National demand point support of new and high technology company, the corporate income tax shall be levied at a reduced rate of 15%. Company reduced income tax rates for domestic companies have a very good promoting effect, make the company's competition environment more fair and favorable.

　　8、公司應當怎么面臨金融危機?

　　8, the company should be how to face the financial crisis?

　　濟南代理記賬公司答案：一、加大力度，催收貨款。二、減人增效，下降成本，保本運營。三、穩定市場，站穩腳跟。四、下降庫存，盤活財物。

　　Jinan bookkeeping agency company answer: (1) increasing, collect payment for goods. Second, the reduced efficiency, falling costs, capital preservation. Third, stabilize the market, a firm foothold. Fourth, the decline in inventory, revitalize the property.

　　9、面臨金融風暴，作為一名管理人員，團體減薪和裁人你會挑選哪一個?

　　9, facing financial storm, as a manager, group pay cuts, and firing people you will choose which one?

　　濟南代理記賬公司答案： 這個疑問主管要素比較多。我的回答是：我會挑選團體減薪，原因是我以為公司是一個團體，只有我們齊心協力，才干度過難關，公司發展的好，天然多得，已然公司如今處于危機當中，我們更應當聯合在一同，待公司度過難關后，一同分享團體加薪的欣悅也不愧為一種優異的公司文化。

　　Jinan bookkeeping agency company answers: the question more factors of director. My answer is: I will choose groups pay cuts, the reason is I think the company is a group, only we work together, through talent, good for the development of the company, more natural, has the company is now in a crisis, we should be more united in together, after the company through share group raises the heart also deserves to be an excellent corporate culture.

　　10、市場遠景，加薪和升職，你更注重哪一個?

　　10, market prospect, a raise and a promotion, you pay more attention to which one?

　　濟南代理記賬公司答案：我挑選工作遠景，我一直深信進步自己的專業素質和技術后，加薪和升職的時機只會多不會少。

　　Answer: jinan bookkeeping agency company vision, my choice of work I have been convinced that progress after their own professional quality and technology, a raise and promotion time will only more not less.

　　濟南代理記賬公司：http://www.chnew.cn/