管帐人员面试济南署理记账需求必备的常识?

　　管帐人员面试济南署理记账需求必备的常识?

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

　　公司在招聘时，也许会调查求职者的专业技术，那么，管帐必备的根底技术有哪些呢?下面，恒誉小编就为我们逐个罗列出来，期望对你的求职面试有所协助!济南代理记账公司

　　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、管帐的6大基本要素是啥?

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

　　济南署理记账答案：财物、负债、一切者权益、收入、费用和赢利

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

　　2、管帐的3大报表是啥?

　　2, in charge of account three statements is what?

　　济南代理记账公司答案：财物负债表，现金流量表，赢利表(也称为损益表)

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

　　3、权益性开销与本钱性开销的差异是啥?

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

　　济南代理记账公司答案：本钱性开销：是用于采购或出产运用年限在一年以上的耐用品所需的开销，指公司单位发作、其效益及于两个或两个以上管帐年度的各项开销，包含构成固定财物、无形财物、递延财物的开销。

　　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.

　　收益性开销：也叫时期费用。是指公司单位在运营过程中发作、其效益仅与本管帐年度有关、因而由本年收益抵偿的各项开销。这些开销发作时，都应记入当年有关成本费用门类。

　　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.

　　差异：收益性开销不同于本钱性开销，前者全部由当年的营业收入抵偿，后者先记作财物，经过计提折旧或摊销分年摊入各年成本费用。区别收益性开销和本钱性开销，是为了准确核算各年损益和准确反映财物的价值。如把收益性开销作为本钱性开销，结果是少计了当期费用，多计了财物价值，虚增赢利;反之，则多计了当期费用，少计了财物价值，虚减赢利

　　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、固定财物折旧选用的办法有哪些?

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

　　济南署理记账答案：分为两类：直线法和加快折旧法 其间直线法包含：均匀年限法和工作量法。加快折旧法包含：双倍余额递减法和年数总和法

　　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、固定财物账面价值在啥情况下会呈现负值?

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

　　济南代理记账公司答案：啥情况下都不应当呈现负值，如今的准则不允许负财物的存在，包含负商誉。

　　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.

　　理论上固定财物超龄服役持续计提折旧，或超价值计提减值预备等都也许造成固定财物呈现负值，但这样做会使财物负债表上的财物总额削减，而实践上别的财物价值并没有削减，会误导信息运用者。所以一切财物呈现负值时，最多在备检簿上予以记载。

　　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、新管帐准则出台后，对公司的影响有哪些?

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

　　济南代理记账公司答案：二、新管帐准则实施对公司的影响 (一)新管帐准则对公司成绩的影响 (二)有利于进步公司的管帐信息质量 (三)有利于进步公司全体管理水平

　　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、公司所得税的变革对国内公司的影响是啥?

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

　　济南代理记账公司答案：公司所得税税率变革前，公司所得税率是33%，新的中华人民共和国所得税法规定通常公司所得税的税率为25%， 非居民公司在我国境内未建立组织、场合的，或许虽建立组织、场合但取得的所得与其所设组织、场合没有实践联络的，应当就其来源于我国境内的所得交纳公司所得税。税率为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%.

　　符合条件的小型微利公司，减按20%的税率征收公司所得税。国家需求要点扶持的高新技术公司，减按15%的税率征收公司所得税。公司所得税率的下降对国内公司来说有一个极好的推进效果，使得公司的竞赛环境愈加公平和有利。

　　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、公司应当怎么面临金融危机?

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

　　济南代理记账公司答案：一、加大力度，催收货款。二、减人增效，下降成本，保本运营。三、稳定市场，站稳脚跟。四、下降库存，盘活财物。

　　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、面临金融风暴，作为一名管理人员，团体减薪和裁人你会挑选哪一个?

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

　　济南代理记账公司答案： 这个疑问主管要素比较多。我的回答是：我会挑选团体减薪，原因是我以为公司是一个团体，只有我们齐心协力，才干度过难关，公司发展的好，天然多得，已然公司如今处于危机当中，我们更应当联合在一同，待公司度过难关后，一同分享团体加薪的欣悦也不愧为一种优异的公司文化。

　　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、市场远景，加薪和升职，你更注重哪一个?

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

　　济南代理记账公司答案：我挑选工作远景，我一直深信进步自己的专业素质和技术后，加薪和升职的时机只会多不会少。

　　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.

　　济南代理记账公司：http://www.jnqqjz.com/