初级会计面试题目及答案？英文双语对照

1、会计的6大基本要素是什么?

答案：资产、负债、所有者权益、收入、费用和利润

2、会计的3大报表是什么?

答案：资产负债表，现金流量表，利润表(也称为损益表)

3、权益性支出与资本性支出的差异是什么?

答案：资本性支出：是用于购买或生产使用年限在一年以上的耐用品所需的支出，指企业单位发生、其效益及于两个或两个以上会计年度的各项支出，包括构成固定资产、无形资产、递延资产的支出。

收益性支出：也叫期间费用。是指企业单位在经营过程中发生、其效益仅与本会计年度相关、因而由本年收益补偿的各项支出。这些支出发生时，都应记入当年有关成本费用科目。

区别：收益性支出不同于资本性支出，前者全部由当年的营业收入补偿，后者先记作资产，通过计提折旧或摊销分年摊入各年成本费用。区分收益性支出和资本性支出，是为了正确计算各年损益和正确反映资产的价值。如把收益性支出作为资本性支出，结果是少计了当期费用，多计了资产价值，虚增利润;反之，则多计了当期费用，少计了资产价值，虚减利润。

4、固定资产折旧采用的方法有哪些?

答案：分为两类：直线法和加速折旧法

其中直线法包括：平均年限法和工作量法

加速折旧法包括：双倍余额递减法和年数总和法

5、固定资产账面价值在什么情况下会出现负值?

什么情况下都不应该出现负值，现在的准则不允许负资产的存在，包括负商誉。

理论上固定资产超龄服役继续计提折旧，或超价值计提减值准备等都可能造成固定资产出现负值，但这样做会使资产负债表上的资产总额减少，而实际上其他资产价值并没有减少，会误导信息使用者。所以所有资产出现负值时，最多在备查簿上予以记录。

6、新会计准则出台后，对企业的影响有哪些?

(1)新会计准则对企业业绩的影响;

(2)有利于提高企业的会计信息质量;

(3)有利于提高企业整体管理水平。

7、企业所得税的改革对国内企业的影响是什么?

日企招聘企业所得税税率改革前，企业所得税率是33%，新的规定一般企业所得税的税率为25%， 非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税，税率为20%。

符合条件的小型微利企业，减按20%的税率征收企业所得税。国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。日企招聘企业所得税率的降低对国内企业来说有一个很好的推动作用，使得企业的竞争环境更加公平和有利。

8、企业应该如何面对金融危机?

(1)加大力度，催收货款。

(2)减人增效，降低成本，保本经营。

(3)稳定市场，站稳脚跟。

(4)降低库存，盘活资产。

9、面对金融风暴，作为一名管理人员，集体减薪和裁员你会选择哪一个?

这个问题主管因素比较多。我的回答是：我会选择集体减薪，原因是我认为企业是一个集体，只有大家齐心协力，才能度过难关，企业发展的好，自然多得，既然企业现在处于危机之中，大家更应该团结在一起，待企业度过难关后，一起分享集体加薪的欣悦也不愧为一种优秀的企业文化。

10、市场前景，加薪和升职，你更重视哪一个?

我选择职业前景，我始终坚信提高个人的专业素养和技能后，加薪和升职的机会只会多不会少。

1, fiscal what are 6 big main essential factor?

The answer: Asset, indebted, possessory rights and interests, income, charge and profit

2, fiscal what are 3 old report forms?

The answer: Balance sheet, cash flow meter, profit is expressed (also call list of increase and decrease)

3, what is the difference of defray of sex of rights and interests and capital sex defray?

The answer: Capital sex defray: It is to be used at buy or be being produced to use fixed number of year to be in one year of above be able to bear or endure the pay that things place requires, point to an enterprise unit happening, its benefit and at two or each defray of two above financial year, include to form fixed assets, intangible assets, give the pay that delays capital fund.

Profitability defray: During also crying charge. It is to point to medium happening to company unit is running a course, its benefit only related to this financial year, consequently by compensatory of accrual of the current year each defray. When these defray happening, should write down concern cost cost headings in an account book in those days.

Distinction: Profitability defray is different from capital sex defray, former and all by in those days business income compensation, latter marks property first, through plan carry depreciation or minute years booth enters amortize each years to become this fare. Divisional profitability defray and capital sex defray, it is for correct computation each years increase and decrease and the value that reflect asset correctly. If regard capital sex defray as profitability defray, the result is little plan current charge, much plan asset value, empty adds profit; conversely, much plan current charge, little plan asset value, empty reduces profit.

4, what does the method that fixed assets depreciation uses have?

The answer: Cent is two kinds: Linear law and quicken depreciation law

Among them linear law includes: Law of average fixed number of year and workload law

Quicken depreciation law to include: Times doubler degressive law mixes remaining sum year of several summation law

5, below what circumstance can value of face of fixed assets Zhang appear negative worth?

Negative worth should not appear below what circumstance, present criterion does not allow to owe the existence of asset, include to lose business praise.

Theoretic fixed assets is overage enlist in army continue plan carry depreciation, or estimation exceeding value carries the preparation that reduce a cost to wait to cause fixed assets possibly to appear negative worth, but such doing can make the capital total on the balance sheet decreases, and actually other asset value did not decrease, the person that meeting misdirect information is used. When so all assets exceed to lose a value now, be in at most the for future reference gives on book record.

6, after new accountant standard comes on stage, what to have to the influence of the enterprise?

(The influence of standard of 1) new accountant to enterprise outstanding achievement;

(2) is helpful for raising the; of accountant information quality of the enterprise

(3) is helpful for improving enterprise whole level of management.

7, what is the reform of enterprise income tax to the influence of domestic company?

Before tax rate of enterprise income tax of invite applications for a job of day look forward to is reformed, rate of enterprise income tax is 33% , the new tax rate that sets average enterprise income tax is 25% , blame dweller enterprise did not create orgnaization, place in Chinese churchyard, or although create orgnaization, place but what taking gain sets orgnaization, place to do not have actual connection with its, the earning pay enterprise income tax inside the territory in ought to originating with respect to its, tax rate is 20% .

Those who accord with a condition is small-sized small profit company, decrease impose enterprise income tax by the tax rate of 20% . The country needs the company of new and high technology that gives aid to mainly, decrease impose enterprise income tax by the tax rate of 15% . Enterprise income tax of invite applications for a job of day look forward to leads reduce to domestic company one urges action very well, make the competitive environment of the enterprise more fair gentle and advantageous.

8, how should the enterprise face financial crisis?

(1) increases strength, urge receive payment for goods.

(2) decreases person synergism, reduce cost, protect this management.

(3) stabilizes the market, stand firm.

(4) reduces inventory, dish vivid asset.

9, face financial storm, as an administrator, is collective decreased firewood and cut down the member of persons employed which can you choose?

Element of this problem officer is more. My answer is: I can choose collective to reduce salary, the reason is I think the enterprise is a collective, have everybody only make concerted effort, ability spends difficulty, what the company grows is good, nature is much, since the enterprise is in the crisis now in, everybody should unite together more, after waiting for an enterprise to spend difficulty, what share collective raises together is happy also be worthy of be a kind of outstanding company culture.

10, market prospect, raises and rise job, which do you take seriously more?

I choose professional foreground, I am certain from beginning to end after the professional accomplishment that raises an individual and skill, raises and the chance that raise duty are met only much won't little.