財務會計崗位筆試題目及答案

財務會計崗位筆試

題目及答案會計專業更加注重專業知識，想要入職到相對好的公司，就要有

過硬的專業知識，下面就是WTT整理的財務會計崗位筆試

題目及答案，。

一、選擇題1、利潤表是反映企業（）的會計報表。

A、一定會計期間經營成果B、特定日期經營成果C、一定會計期間財務狀況

D、特定日期財務狀況

答案：A

2、處置固定資產的收到的現金屬于（）

As投資活動的現金流量Bs經營活動的現金流量C、籌資活動的現金流量

D、不影響現金流量

答案；A

3、某小規模納稅企業本期購入原材料，取得增值稅專用發票，原材料價款為

450000值稅76500元，商品到達驗收入庫時發現短缺，其中5短缺屬于途中合理

損耗，15的短缺原因待查。則該材料入庫的實際成本是（）

Ax42120_B、500175C、447525D、382500

答案：C解析:52650080+5265005=447525（元）

4、甲公司6日甲原材料結存300件，單價2萬元，6進20_件，單價2.20

萬元，6月15日發出20_

件。企業采用移動平均法計算發出存貨成月15日結存的原材料成本為

（）萬元。

A、400B、416C、420D、440

答案：C解析：（300-100+20_-20_）（20_2+20_2.2）/（300-

100+20_）=420（萬元）

5、票據金額以中文大寫和數碼同時記載，如二者不一致的，則（）

A、以中文大寫為準B、以數碼為準C、以中文大寫和數碼記載較小者為準

D、該票據無效

答案：D

6、實行稅控的商業企業購進貨物，其進項稅額申報抵扣的時間是（）

A、向銷貨方支付貨款后反購進的貨物己經驗收入庫后C、購銷合同簽訂后

D、認證通過當月

答案：D

7、某公司20_3年營業收入凈額為1000萬元，該公司當年發生業務招待費

15萬元，且能提供有效憑證在計算企業所得稅應納稅所得額時，可以抵扣的業務

招待費為（）萬元A、15B、10

答案：C

解析：（1）納稅人全年銷售（營業）收入凈額在1500萬元以下的，扣除標

準為其銷售（營業）收入凈額的5%0；（2）在1500萬元以上的部分，扣除標準

為該部分銷售（營業）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，通過某電視臺的廣告費

支出為20_

萬元，根據國家稅務總局的有關規定，該公司20_4年度在稅前準予扣除

的廣告費支出為（）萬元。

A、20_

B、40C、60D、160

答案：D

二、計算題1._

公司為商業一般納稅企業，增值稅稅率為17,存貨采用實際價格核算，該

公司204年10月發生如下經濟業務，采用分期收款方式銷售產品一批，銷售收

入2880萬元，按協議約定，204年度應收取全部銷售收入的25。本年應收賬款

尚未收到，該產品銷售成本為1728萬元。要求：編制204年上述經濟業務的會

計分錄。

答案：1.編制204年度經濟業務的會計分錄：借，分期收款發出商品1728

貸：庫存商品1728借：應收賬款842.40貸：主營業務收入720應交稅金-應交

增值稅（銷售稅額）122.40172825=432（萬元）借：主營業務成本432貸：分

期收款發出商品4322、20__3年度，某企業產品銷售收入800萬元，勞務收入

40萬元，出租固定資產租金收入5萬元，到期國債利息2萬元。該企業全年發

生的產品銷售成本430萬元，銷售費用80萬元，管理費用20萬元，財務費用

10萬元，營業外支元（其中繳納稅收滯納金1萬元），按稅法規定繳納增值稅

90萬元，城市維護建設稅4.50萬元，教育費附加2.70萬元。該企業全年發放

的計入當期損益的職工工資總額130萬元（稅務機關核定該企業當年計稅工資總

額110萬元）。其他準予扣除項目金額為23萬元。己知該企業適用的所得稅稅

率為33。要求？計算該企業20_3年度應納稅所得額，并列出計算過程。

（2）計算該企業20_3年度應納所得稅稅額，并列出計算過程。

（答案中金額單位用萬元表示；計算結果保留到小數點后兩位）

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不計入應納稅所得額，因此，納稅調整減

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，該項目的納稅調整

增加額=1萬元

（4）該企業實際發生的職工工資總額超過計稅工資標準的部分20萬元不

得在稅前扣除，因此，該項目的納稅調整增加額=20萬元

（5）該企業20_3年度的應納稅所得額=273.80+1+20-2=292.80（萬元）

（6）該企業20_3年度應納所得稅額=應納稅所得額稅率=292.8033=96.62

（萬元）

分析方問題敏銳，具有一定深度！

感謝的作者的分享。

1、So,tellmealittleaboutyourself.

Youdon'tneedtoe_plaineverythingfrombirthtopresent

day.Relevantfactsabouteducation,yourcareerandyourcurrentlife

situationarefine.

2sWhyareyoulooking(orwhydidyouleaveyoulastjob)?

Thisshouldbeastraightforwardquestiontoanswer,butitcan

tripyouup.Presumablyyouarelookingforanewjob(oranyjob)

becauseyouwanttoadvanceyourcareerandgetapositionthatallows

youtogrowasapersonandanemployee.ItJsnotagoodideatomention

moneyhere,itcanmakeyousoundmercenary.Andifyouareinthe

unfortunatesituationofhavingbeendownsized,staypositiveandbe

a__riefaspos__leaboutit.Ifyouwerefired,you'11needagood

e_planation.Butonceagain,staypositive.

3、Tellmewhatyouknowaboutthispany.

Doyourhomeworkbeforeyougotoanyinterview.Whetherit'__eing

theVPofmarketingorthemailroomclerk,youshouldknowaboutthe

panyorbusineyou'regoingtoworkfor.Hasthispanybeeninthenews

lately?Whoarethepeopleinthepanyyoushouldknowabout?Dothe

backgroundwork,itwillmakeyoustandoutassomeonewhoesprepared,

andisgenuinelyinterestedinthepanyandthejob.

4.Whydoyouwanttoworkat_pany?

Thisshouldbedirectlyrelatedtothelastquestion.Anyresearch

you'vedoneonthepanyshouldhaveledyoutotheconclusionthat

you'dwanttoworkthere.Afterall,you'reattheinterview,right?

Putsomethoughtintothisanswerbeforeyouhaveyourinterview,

mentionyourcareergoalsandhighlightforward-thinkinggoalsand

careerplans.

5.Whatrelevante_periencedoyouhave?Hopefullyifyou,relying

forthispositionyouhavebagsofrelatede_perience,andifthat's

thecaseyoushouldmentionitall.Butifyou'reswitchingcareersor

tryingsomethingalittledifferent,youre_periencemayinitiallynot

looklikeit'smatchingup.That'swhenyouneedalittlehonest

creativitytomatchthee_periencesrequiredwiththeonesyou

have.Peopleskillsarepeopleskillsafterall,youjustneedtoshow

howcustomerserviceskillscanlytointernalmanagementpositions,and

soon.

6.Ifyourpreviousco-workerswerehere,whatwouldtheysayabout

you?Ok,thisisnotthetimeforfulldisclosure.Ifsomepeoplefrom

yourpastaregoingtosayyou,reaboringA-hole,youdon'tneedto

bring

1thatup.Staypositive,always,andmaybehaveafewspecifictes

inmind."They'dsayIwasahardworkerorevenbetter“JohnDoe

hasalwayssaidIwasthemostreliable,creativeproblem-solverhe'd

evermet.w

7.Haveyoudoneanythingtofurtheryoureperience?

Thiscouldincludeanythingfromnightclaestohobbiesand

sports.Ifit'srelated,it*sworthmentioning.Obviouslyanythingtodo

withfurthereducationisgreat,butmaybeyou'respendingtimeona

homeimprovementprojecttoworkonskillssuchasself-sufficiency,

timemanagementandmotivation.8.Whereelsehaveyoulied?

Thisisagoodwaytohintthatyou'reindemand,withoutsounding

likeyou'rewhoringyourselfallovertown.So,behonestandmentiona

fewotherpanie__utdon'tgointodetail.Thefactthatyou're

seriouslylookingandkeepingyouroptionsopeniswhattheinterviewer

isdrivingat.

9.Howareyouwhenyou'reworkingunderpreure?

Onceagain,thereareafewwaystoanswerthi__uttheyshouldall

bepositive.Youmayworkwellunderpreure,youmaythriveunderpreure,

andyoumayactuallyPREFERworkingunderpreure.Ifyousayyoucrumble

likeagedbluecheese,thisisnotgoingtohelpyougetyourfootin

thedoor.

10.Whatmotivatesyoutodoagoodjob?

Theanswertothisoneisnotmoney,evenifitis.Youshouldbe

motivatedbylife,snoblepursuits.Youwantrecognitionforajobwell

done.Youwanttobeebetteratyourjob.Youwanttohelpothersorbea

leaderinyourfield.11.What*syourgreateststrength?

Thisisyourchancetoshin。.You'rebeingaskedtoe_plainwhyyou

areagreatemployee,sodon'tholdbackandstaydostaypositive.You

couldbesomeonewhothrivesunderpreure,agreatmotivator,anamazing

problemsolverorsomeonewithe_traordinaryattentiontodetail.Ifyour

greateststrength,however,istodrinkanyoneunderthetableorgeta

scoreonMarioKart,keepittoyourself.Theinterviewerislookingfor

work-relatedstrengths.12.What'syourbiggestweakne?

Ifyou'repletelyhonest,youmaybekickingyourselfinthe

butt.Ifyousayyoudon'thaveone,you'reobviouslylying.Thisisa

horriblequestionandonethatpoliticianshavebeemastersat

answering.Theysaythingslike"I'mperhapstoomittedtomyworkand

don'tspendenoughtimewithmyfamily.ffOh,there,safireable

offense.Tveevenheard“IthinkI'mtoogoodatmyjob,itcanoften

makepeoplejealous.nPlease,let'skeepourfeetontheground.If

you'reaskedthisquestion,giveasmall,work-relatedflawthat

2you,reworkinghardtoimprove.E_le:'TvebeentoldI

occasionallyfocusondetailsandmithebiggerpicture,soTvebeen

spendingtimelayingoutthepleteprojecteverydaytoseemyoverall

progro.”

13.Let,stalkaboutsalary.Whatareyoulookingfor?

Runforcover!Thisisonetrickygametoplayinaninterview.Even

ifyouknowthesalaryrangeforthejob,ifyouanswerfirstyou're

alreadyshogallyourcards.Youwantasmuchaspos__le,theemployer

wantsyouforaslittleasyou'rewillingtotake.Beforeyouly?takea

lookatsalary,foragoodideaofwhatsomeonewithyourspecific

e_perienceshouldbepaid.Youmaywanttosay,°well,that'ssomething

rvethoughtlongandhardaboutandIthinksomeonewithmye_perience

shouldgetbetween_&Y."Or,youcouldbeslyandsay,“rightnow,

rmmoreinterestedintalkingmoreaboutwhatthepositioncanoffer

mycareer,"Thatcouldatleastbuyyoualittletimetoscopeoutthe

situation.Butifyoudohaveaspecificfigureinmindandyouare

confidentthatyoucangetit,Vdsaygoforit.1haveonmany

occasions,andeverytimeIgotveryclosetothatfigure(bothbelow

andsometimesabove).14.Areyougoodatworkinginateam?

UnleyouhavetheI.Q.ofahouseplant,you'11alwaysanswerYESto

thisone.It'stheonlyanswer.Howcananyonefunctioninsidean

organizationiftheyarealoner?Youmaywanttomentionwhatpartyou

liketoplayinateamthough;it'sagreatchancetoe_plainthat

you'reanaturalleader.

15.Tellmeasuggestionyouhavemadethatwasimplemented.

It'simportantheretofocusonthewordaimplemented.wThereys

nothingwrongwithhavingathousandgreatideas,butiftheonlyplace

theyliveisonyournotepadwhat'sthepoint?Betterstill,youneeda

goodending.Ifyourpreviouspanytookyouradviceandendedupgoing

bankrupt,that'snotsuchagreate」。either.Bepreparedwithastory

aboutanideaofyoursthatwastakenfromideatoimplementation,and

consideredsucceful.

16.Hasanythingeverirritatedyouaboutpeopleyou'veworkedwith?

Ofcourse,youhavealistaslongasyourarm.Butyoucan'tsaythat,

itshowsyoua____eingnegativeanddifficulttoworkwith.Thebestway

toanswerthisoneistothinkforawhileandthensaysomethinglike

"I'vealwaysgotonjustfinewithmyco-workersactually.Usethis

questionasachancetoshowthatyouareateamplayer:"Th。only

peopleIhavetroublewitharethosewhoaren?tteamplayers,whojust

don'tperform,whoplainconstantly,andwhofailtorespondtoany

effortstomotivatethem.wTheinterviewerise_pectingaresponse

focusedonpersonalityandpersonaldislikes.Surpriseherbydelivering

ananswerthatreflectspanyvalues

317.Isthereanyoneyoujustcouldnotworkwith?

No.Well,unleyou,retalkingaboutmurderers,racists,rapists,

thievesorotherdastardlycharacters,youcanworkwith

anyone.Otherwiseyoucouldbeflaggedassomeonewho'spickyand

difficultifyousay,“Ican'tworkwithanyonewho,saBroncoys

fan.Sorry.n18.Tellmeaboutanyiuesyou'vehadwithapreviouproce.

Arrgh!Ifyoufallforthisoneyoushouldn,tbehiredanyway.The

intervieweristestingyoutoseeifyou'11speakbadlyaboutyour

previoussupervisor.Simplyanswerthisquestionwithe_temetact,

diplomacyandifneceary,abigfatloofmemory.Inshort,you'venever

hadanyiues.Theanswerto18ispletelywrong.Iamadirectorata

majormediapany'sinteractivedivision.Ourpanyise_pandingandIam

almostinaconstantstateofhiring.Iaskavariationofthisquestion

ineverysingleinterviewandifacandidatehasneverhadoneiueor

disagreementwithanyone,(Istatedavariation:Iaskifithashoned

withanyoneintheworkplace)Ipegthemasaliarandrejectthem

immediately.Iwentwellwithmypreviou__o.Ifthereisanconflict,I

willbeopenmindandtalkaboutfacts,oncedecisionismade,Ie_ecute

itwell.19.Wouldyouratherworkformoneyorjobsatisfaction?

It'snotaveryfairquestionisit?W。'dalllovetogetpaida

Trump-likesalarydoingajobwelovebutthat'srareindeed.It'sfine

tosaymoneyisimportant,butrememberthatNOTHINGismoreimportant

toyouthanthejob.Otherwise,you'rejustsomeonelookingforabigger

paycheck.

20.Wouldyouratherbelikedorfeared?

Ihavebeenaskedthisalot,invariousincarnations.Thefirst

timeIjustdrewablankandsaid,"Idon'tknow.vThatwentover

badly,butitwasrightatthestartofmycareerwhenIhadlittleto

noe_perience.SincethenI'verealizedthatmygenuineansweris

aNeither,I'dratherberespected.wYoudon'twanttobefeared

becausefearisnowaytomotivateateam.Youmaygotthejobdonebut

atwhatcost?Similarly,ifyou'reeveryoneJ__estfriendyou'11find

itdifficulttomaketoughdecisionsorhitdeadlines.Butwhenyou're

respected,youdon'thavetobeapletebastardoralameducktoget

thejobdone.

21.Areyouwillingtoputtheinterestsof_panyaheadofyourown?

Again,anothernastyquestion.Ifyousayyes,you'reacorporatewhore

whodoesn,tcareaboutfamily.Ifyousayno,you'redisloyaltothe

pany.Irmafraidthatyou'11probablyhavetosayyestothisone

though,becauseyou'retryingtobetheperfectemployeeatthispoint,

andperfectemployeesdon'tcutoutearlyforJimmy'__a__allgame,it

issituational,ifyou,,;ifyouEthicsandprofeionalism

422.So,e_plainwhyIshouldhireyou.AsI'msureyouknow,

ubecauseI'mgreatwor“Ireallyneedajob“arenotgoodanswers

here.Thisisatimetogivetheemployeralaundrylistofyourgreatest

talentsthatjustsohentomatchthejobdescription.It9salsogoodto

avoidtaking