出纳会计面试常见笔试题（Cashier interview interview common test questions）.docVIP

出纳会计面试常见笔试题（Cashier interview interview common test questions） One hundred commodity store accounting position Question: apply for a large department store accounting positions, but to the written examination, I would like to ask you, like this kind of large shopping malls in the written examination generally test what aspects of accounting knowledge? Answer: to apply for a large department store accounting position, you must know the following: Business accounting work flow is generally made the original certificate; make accounting voucher; the end of the month to do summary course summary table; registration ledger; then according to the accounting vouchers registration ledger and general ledger and subsidiary ledger account inventory; check; make accounting statement; if the unit is the general taxpayer to do online tax returns and tax declaration (the where there are different, some place or manual reporting); report after the report archive copy. In detail: 1 review original documents (1 foreign original documents. Documents obtained by the business personnel at the time of business occurrence or completion, such as supply units, delivery invoices, bank collection notices, etc.. (2 homemade original vouchers. The unit itself developed by the relevant departments or personnel to fill in the certificate, such as receiving and calculation of single single, requisitions, wage statements, receipts, invoices, sales cost. 2 accounting vouchers To the end of the month can put the original certificate of similar summary vouchers can occur at any time. But dont fill out of order in time. Prepare accounting entries according to the rules of accounting, which include borrowing, lending, and borrowing. 3 Review Just to see if there are any mistakes. 4 billing According to the accounting voucher booking small company essential books: the cash journal; bank journal; general ledger; three column ledger 5. prepare accounting statements 1, according to the balance of ledger acc