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出纳会计面试常见笔试题（Cashierinterviewinterviewcommontestquestions）OnehundredcommoditystoreaccountingpositionQuestion:applyforalargedepartmentstoreaccountingpositions,buttothewrittenexamination,Iwouldliketoaskyou,likethiskindoflargeshoppingmallsinthewrittenexaminationgenerallytestwhataspectsofaccountingknowledge?Answer:toapplyforalargedepartmentstoreaccountingposition,youmustknowthefollowing:Businessaccountingworkflowisgenerallymadetheoriginalcertificate;makeaccountingvoucher;theendofthemonthtodosummarycoursesummarytable;registrationledger;thenaccordingtotheaccountingvouchersregistrationledgerandgeneralledgerandsubsidiaryledgeraccountinventory;check;makeaccountingstatement;iftheunitisthegeneraltaxpayertodoonlinetaxreturnsandtaxdeclaration(thewheretherearedifferent,someplaceormanualreporting);reportafterthereportarchivecopy.Indetail:1revieworiginaldocuments(1foreignoriginaldocuments.Documentsobtainedbythebusinesspersonnelatthetimeofbusinessoccurrenceorcompletion,suchassupplyunits,deliveryinvoices,bank collectionnotices,etc..(2homemadeoriginalvouchers.Theunititselfdevelopedbytherelevantdepartmentsorpersonneltofillinthecertificate,suchasreceivingandcalculationofsinglesingle,requisitions,wagestatements,receipts,invoices,salescost.2accountingvouchersTotheendofthemonthcanputtheoriginalcertificateofsimilarsummaryvoucherscanoccuratanytime.Butdon'tfilloutoforderintime.Prepareaccountingentriesaccordingtotherulesofaccounting,whichincludeborrowing,lending,andborrowing.3ReviewJusttoseeifthereareanymistakes.4billingAccordingtotheaccountingvoucherbookingsmallcompanyessentialbooks:thecashjournal;bankjournal;generalledger;threecolumnledger5.prepareaccountingstatements1,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,taxdeclaration1,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-addedtaxandconsumptiontaxdeclarationoftaxpayersin1monthand10daysbyitselforbysocialintermediary organizationstothelocaltaxauthoritiestaxservicehallwindowtaxdeclarationfortaxdeclaration,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)other information.DebitandcreditaccountingItisadoubleentrybookkeepingmethodwhichuses"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-currentcreditamountLiabilities,owner'sequity:endcreditbalance=initialcreditbalance+currentcreditamount-currentdebitamountThemostbasicandthemostcommonlyusedaccountingsubjectsAclassofassets,cashbankdepositsandothermonetaryfundsreceivableaccountsreceivableandotherreceivablesprovisionforprepaymentsofmaterialsprocurementofrawmaterialsinventoryaccumulateddepreciationoffixedassetsfixedassetsintangibleassetsTwo,liabilities,short-termloans,billspayable,accountspayable,accountsreceivable,otherpayables,payabletoemployees,taxespayable,long-termloans,long-termpayablesThree.Owner'sequity,paidincapital,capitalsurplus,surplusreserve,profitandprofitdistributionoftheyearFour,thelossofassetimpairmentlossesofmainbusinessincomeandotherbusinessincomeoperatingincomeofmainbusinesscostofbusinesstaxandadditionalbusinessexpensesofcostofsalesmanagementexpenseaccountexpensesoperatingexpensestaxexpenseTwomajorenterprisescashierpositionsHello,Ihaveappliedforthecashierofalargeenterprise. Today,IwasinformedthatIshouldgotothesecondexaminationnextMonday.WhataspectsshouldIpayattentionto?Thankyou,nothingAnswer:1,thecashier'sresponsibilities(includingthedailyhandlingofsomething),oraskyouwhatthecompanydidbeforeandsoonThisisinaccordancewiththeactualsituationofeachcompany,thecompanyaskedwhattodowhattodo,thegeneralneedformoney,tickets,butalsothemostimportantcontent,aslongasthemoney,checksandsoon,donotless,wrong.Generallyremembercash,bankaccounts.Iusedtoworkforaperiodoftime,cashier,themanagementofthemattercanbemany,sothisdependsonyourcompany'ssituation,accordingtotherequirementsofthecompany.2,iflargeenterprisesmaytestyourfinancialknowledge,right?Ihaveseenthetest:ifyoucandobankreconciliation?;Doyouknowthebaseofeachfileofpersonalincometax?:Thebaseofthepersonalincometaxis2000.Theamountoftaxpayableshouldbesubtractedfromthetotalamountofthetax,andthenthebalanceistheamountoftaxableincome,andthenmultipliedbythecorrespondingtaxrate.Thatistheamounttobepaid IndividualIncomeTaxRatesTable1(incomefromwagesandsalariesapplicable)seriesfullmonthtaxableincometaxrate(%)1nomorethan500yuan5%2morethan500yuanto2000yuanpart10%3morethan2000yuanto5000yuanpart15%4morethan5000yuanto20000yuanpart20%5morethan20000yuanto40000yuanpart25%6morethan40000yuanto60000yuanpart30%7morethan60000yuanto80000yuanpart35%8morethan80000yuanto100000yuanpart40%9morethan100000yuaninpart45%;Cashcheckonstockbyfieldcountmethod;Accountingrecordsmanagement,preservationtime:(1):permanentcustodyofaccountingarchiveslist,accountingarchivesdestructionandtheannualfinancialreport(final accounts,includingtextanalysis);(2)25years:cashandbankdepositjournal;(3)L5:accountingvouchers,generalledger,ledger,journalandauxiliarybooks(notincludingcashandbankaccounts,transferofinventoryaccounting).(4)5years:fixedassetscardinfixedassetsscrapped,after5yearsofcustody,bankbalanceadjustment,bankstatements;(5)3years:monthlyandquarterlyfinancialstatements(includingtextanalysis);3,cashjournal,isspendingmoneyonabill,oracollectionofpayvouchers,anaccount?WhatiftodayIwillspend2yuanofmoney,butalsousedasavoucherentry?Cashdaybookregistrationrequirementsandbasis:1,cashisbasedoncashreceipts,inaccordancewiththeorderofregistrationofthebusinesstransaction.2,theendoftheday,thedayofthetotalcashincomeshallbecalculatedthenumberoftotalcashexpenditures,thenumberofnodesonthebalance,andthebalanceandtheactualinventorycheck,dooccuratanytimeatanytimeofregistration,themonthly,payment.3,inaccordancewiththerequirementsofcashdailybilling,regardlessoftheamountofmoneythathappenedonthesameday, itisnecessarytodoavoucheraccounting.ThreefinancialdepartmentcashierbusinessexaminationquestionsFirst,themultiple-choicequestion1,thestartingpointforcashsettlementis(b)A,800B,1000C,12002.Cashjournalrequiredforuse(b)A,looseleafaccount,B,bookbook,C,cardaccount3,cashjournalentriesaregenerallyused(b)A,multicolumnB,threecolumnC,quantitysumtype4,thefollowingitemsmaynotbecashsettled,(C).A,payworkersalary2500yuanB,purchase6300yuanofagriculturalandsidelineproductstoindividualsC,tothegeneraltaxenterprisepurchasematerial1200yuanD,thebuyerwith3500yuantravelexpenses5,checkthepromptpaymentof(c) A,5days,B,8days,C,10daysTwo,multiple-choicequestions1,theoriginalcertificatebysourcecanbedividedinto(AB)A,foreignoriginalcertificateB,self-madeoriginalcertificateC,generaloriginaldocument2thefollowingcashdisbursementsareavailable(AB)A,paywages,B,travelpersonnelcarryingtravelexpenses,C,paymentof50thousandyuanproject3,thefollowingdoesnotcomplywiththeprovisionsof(AB);A,useabankaccounttocashinandoutforsomeoneelseBdepositthecashinpersonalnameC,increaseinterestondepositaccount,increasebankbalance4,theexaminationofnegotiableinstruments,thefollowingstatementiscorrect(AB)A,ifthecontentisincompleteandtheerrorisfilledout,itshallbereturnedtotherelevantpersonnelforcorrectionorreopeningBshallnotbeacceptedfornonauthenticorillegalinstruments Cmaybereimbursedforreal,lawfulbutleadingnonsignaturenotes5,thecorrectionmethodmaybeadoptedwhenthebooksarerecordedwrong(CB)A,alterB,markcorrection,C,scarletlettercorrectionThree、judgmentquestions1,thejournalistoregisterthebookinaccordancewitheconomicoperationsinchronologicalorderby(on)2,cashdailybookkeepingshouldbedoneonthemonthly,monthly,accounts,consistent(wrong)3,thescopeoftheuseofcashisnotlimited(wrong)4,aunitmayopenseveralbasicdepositaccountsaccordingtotheneed(wrong)5,cashdaybookcanbeusedforyears,withoutchanging(wrong),everyyeartochange,inadditiontofixedassetsdepreciationdetailscannotchange,andotherbooksmustbereplacedbynewaccountsFour.CalculationquestionsAcompanyonMay200621borrowedfromthebank,theannualinterestrateof9.6%,thetermofsixmonthsofshort-term borrowing500thousandyuan,calculatetheamountofinterestrequiredtopaythematurity.Answer:interestamount=50x9.6%x1/2=2.4millionFive.QuestionsandanswersHowtoavoidrepeatedaccountsreceivable?FourthecashierappliesforthewrittenexaminationquestionsQuestion:Ishouldpreparewhatbigbrother,bigsistertohelp,thecompanyaskedforahigh,afraidoftheirpoorwrittentest,eventheinterviewopportunitiesarenotAnswer:inadditiontomasterthebasicknowledgeofaccounting,shouldmainlyunderstandtheflowofcashierwork:(I)cashreceiptsanddisbursementsAccordingtothereceiptissuedbytheaccounting(accountingforsalesinvoice)ishandledbysignature,inreceiptofpaymentreceiptissuedtocheckthesizeoftheamountofcorrectandconsistent,write(invoice)signedandstampedwiththefinancialsettlement,thesecondchapterwillcontactthereceipt(orinvoice)forpayment,by-Accountingwiththecashregister,RegistrationBill-runningaccounttransferregistration,theregistrationwillbelinkedtogetherwiththebillfromtheaccountingcardsigncorrespondingpostwageandfixedassetsGang(utilities,collection) Managementexpensepost(otherreceivables)Salesaccounting(payment)Costaccounting(processingfee,material)Note:(1)inprincipleonlyreceivecashtoareceipt,inreceiptofbankdepositsreceivedundertheaccountortheverificationofreceipthasbeenwritten"transfer",with"transfer"stampandfinancialsettlementchapterandRegistrationBilltransferregistrationofthetransmittedtothecorrespondingaccounting(2)withthepayrollwithholdingpaymentscollectedbyfixedassets,salaryandpostreceipt,nopaymentcanbesigned.2,cash(1)expensereimbursement;Toreviewtheaccountingfromthecashpaymentvoucherandtheamountoftheoriginaldocuments,lineinspectionandsupervisethepayeesignature,accordingtotheamountofvoucherstopay--inoriginaldocumentsstamped"paidincash,cashregister"stamp-Journal-,accountingcertificatetimelytransfersupervisorpostreview(2)laborcostsandwelfarebenefits;IssuedbytheMinistryofhumanresourcesandtheexpenditurethatsinglepayment(includingworkshopwagedifferentials, givenintheformofcash,cashbonusesandotherpayments)-toexpenditurecertificatestamped"paidincash,cashregister"stamp-runningaccountregistration,transferregistrationofthebill-to-willspendtogetherwiththebilltransferregistrationcertificatethewagesandwelfareGangsignsystemcard3,cashaccessandcustodyEverymorning,accordingtothepaymentplan(orcashchecksissuedbybankpassbook)cash--tosecuresafecustodyofcash,cash,inventory,accurateandtimelycash--cashbalances,afternoon3:30senttothebankNote:(1)afterworkintheafternoon,cashstockshouldbewithinthelimit.(2)whenwithdrawingcashfrombanksandsendingcashtobanks,theymustnotifysecurityguards,keepconfidential,andensurethesafetyoffunds.4,themanagementofcashjournal,dailyandmonthly,andcheckaccountbalancesandcomputertime.(two)bankdepositreceiptandpayment;1,silvercollection(1)thepaymentordersalesaccountingcamechecksanddrafts,checkandfillinthemorningtogotowork,payJinzhangchan,supervisor,senttothedriverandretrievecreditendorsement single-andfinishingbackfromthebank,thefirstpaymentdocuments-associatedwithreceiptpastedtogether--,incomputerregistrationformandpaymentsystemshare-print--paymentofregistrationformtogetherwiththepaymentrequestofsalesaccounting(2)collectionofotheritemsInadditiontothepaymentreceivedoutsidetheproject,tofillinthechecksanddrafts,comingtoJinzhangchan-to-receiptbilltransferregistration,theregistration-relatedjobs(3)loanReceivebankloansaccountreceipt,registrationregistrationofthetransferofbills-to-costmanagementjobtransfer2,silverpayment(1)dailybusinessexpenses;Accordingtothepaymentapproval(scheduledfeeschargedbytherelevantpostaudit,plan100thousandyuanorunplannedexpensesbythefinanceministerorchieffinancialofficeroftheDepartmentofauditaudit)regulationnotableofprepayment,reimbursement:issuingacheck(draftandtelegraphictransfer)-tosupporttheuseofregistrationregistrationticket,thechecksanddraftsthepastetothepaymentapprovallist(nostubchecknumberandindicatethenameofthebank),andstampedwith"transfer",registrationdocumentsseal,registrationofthetransfer,transfercard-relatedjobs, accountingmaterials-Gang(materialprocurement,costaccounting)-Gang(Waixiejiagong,billing,workshop):managementfees(ManagementDepartmentGangparagraph)-tothecostofsales(SalesDepartmentwithagang)--salaryandwelfareposts(wagespaid)--andfixedassets(GMPsectorcosts,fixedassetspurchase)Note:(1)thechequedrawnoutshallbecompletedinfull.Noblankchequeorchequeissuedbytheblankreceivershallbeissued.(2)thecheque(draft,telegraphictransfer)andthenameofthecollectingunitshallbeinconformitywiththecontractandinvoice.(3)theindividualandDepartmentofprereimbursementpayments,arenotforpayment.(4)punchinwagesAccordingtothepostwagepaymentapprovalissuedbythesingle(bytheMinisterofFinanceissuedachecktofilloutthesignature)-Jinzhangchan--topaywagestogetherwiththediskdrivertosendtotheregistrationcheck:NanhuCCBregistrationbookselectionwillcheckstubpastetosingle-paymentapproval,withthe"transfer"stamp,transferregistrationoftheregistrationdocuments:-Gang,wagesandbenefitsNote:(1)accordingtothetimeofpaymentofwages,2daysin advance,thewagesshouldbetransferredtotheSouthChinaConstructionBank,andthewagesoftheICBCwillbetransferredtotheChinaMerchantsBankontime.(2)checkstopaycardpaymentdate1daysbeforethebankservedtogetherwithwagesset.(3)salesmantocashitWithsalesaccountingfromthepaymentapprovalform(bytheMinisterofFinanceissuedachecktofilloutthesignature)--tomakeJinzhangchancomingdowntothedrivertosendthebankchequetotheregistrationregistration,checkstubswillpastetosingle-paymentapproval,withthe"transfer"chapter,registrationdocumentstransfermapregistrationbookGang,wagesandbenefits(4)repaymentofloansandbanksettlement;Receiptofbankloanrepaymentcertificateandhandlingfee,settlementvoucher-registrationdocumentdeliverybook-passthroughmanagementcostpost(5)paytaxesThetaxpaymentreceiptoftaxstamps(withthepostcametofilloutthesinglepaymentapproval)-paymentbankaccountandintoasingleInthecardonthetaxpaymentapproval--tofilltheposttofillinissuingacheck--topaythedrivertosend Jinzhangchancomingtothebankwiththereceiptandregistrationcheckcheckstubsusethebook-topasstaxpostvouchersFromthecardtopaytaxestotaxpaymentreceiptoftaxdutyticketandcardpaymentreceipttochecktheregistration:registration,transfertaxvoucherspost-(6)inatimelymannertothebanksofbillauditGangresponsibleforbankreconciliation,toadjustthetable,cleanandtimelyquery,instructedtherelevantpostaccountprocessing.3,accordingtobankreceiptsanddisbursementsstatisticsofbankfundsbalance,keepbankbalances,avoidshort.4,familiarwiththecompany'sbankaccount(unitname,bankname,bankaccountnumber).(three)jobrequirements1、familiarwithallkindsoffinancialmanagementsystem.2.Understandthejobcontentsofthefinancedepartment,anddowellwiththejob.3,accuratepaymentofcash,safekeepingofcashandsecurities,toensurethesafetyoffunds.4,dailycashinventory,timelycheckthecashjournal,dailyandmonthly. 5,keepthebalanceofbankaccounts,prohibittheissueofchecks.
