Financial officers interviewing skills (transfer)

 Outline:
First, understand the market demand
1, the financial manager's request
2, accounting requirements
3, the cashier request
4, other requirements
Second, all sectors Accounting differences
1, Industrial
2, commercial
3, service
4, other
three financial officers should have the kind of quality
four, you should also know what : the company you want to apply for m industry requirements, company developments
five frequently asked questions and answers interview method
you can do yourself as a judge, and put forward their own experience or that may face the problem of everyone to answer, choose the best options to the interview.
six
how to write a resume, to understand the market demand
1, the cashier of any work required
has its own characteristics and work pattern , cashier work, although a basic business accounting work is an integral part of accounting work, but do not be easy, cashier work has the essential attribute of the general accounting work, but it is a specialized job, a specialized technology, therefore, has its own specific work characteristics. Main features are:
(1) social. teller charged with the work of a unit of currency of payment of funds, access to the task, and these tasks are living in a the social and economic activities among the larger environment, and it is the overall economic functioning associated. as long as the unit of economic activity occurs, it will inevitably asked the cashier with what happens to economic relations. such as cashier to understand the national policies and regulations on accounting and to participate in learning and training in this area, the cashier should always run banks. Thus, the cashier has a wide range of social work.
(2) professional. teller work as a key accounting positions, with the special operating technology and work rules. certificate to fill in, how to write journal entries are learned, even the safe use and management is also very luxurious. Therefore, to do cashier work, on the one hand required after a certain vocational education, on the other hand also need to continue to accumulate experience in practice and grasp the essentials of work, skilled use of modern office tools, a qualified cashier.
(3) policy. teller work is a strong policy work, its work Each link must be in accordance with national regulations. For example, for cash in accordance with the provisions of state cash management, bank settlement method according to the National Bank for settlement. regard the cashier into the accounting work, cashier work and the specific provisions and requirements. teller who do not have these policies and regulations, not the cashier to do the work; do not act according to these policies and regulations, a violation of financial discipline.
cashier asked the cashier to have a high policy. the level of skilled business skills and rigorous and meticulous work style.
1. have a certain level of policy
cashier cashier work more countries and companies involved in policies, such as cash management system, bank settlement discipline, rules and regulations. So one should do cashier work, you must first learn and understand and master the relevant laws and regulations and systems to improve the policy level.
2. have some business skills
cashier needs help in their daily work on the abacus, the computer (control) were calculated to fill out checks, invoices and other bills, receipts and disbursements during a bit of money, these need to have some basic teller. as full-time cashier, only to have a certain expertise in financial accounting , but also to have the cashier expertise, cashier transaction processing capabilities and strong numeracy skills. teller job is always calculated first, and then according to the results out bills or collection and payment of cash to complete the work in process, not only the requirements in faster but also accurate, and points have accelerated the pace notes, so the cashier in this respect is to have some basic skills.
3. a rigorous and meticulous work style
every day as cashier with money, bills dealing with the slightest mistake will go wrong and losses, so the cashier should have strict and meticulous work style. cashier's work style can be summed up as: focus, methodical, precise and meticulous, calm and composed. teller personnel carrying out work, to concentrate, not Big World, ears, working environment, accounting tools to be an orderly place, money, bills have to follow the habits and requirements of neatly placed, easy to access, receive when cash conscientious and careful, mistakes do not occur, if the problem will solve the problem to be calm.
4.
cashier to ensure the safety of property in the custody of the cash, securities, bills, stamps, business to take certain security measures, such as the construction of a dedicated office space, the installation of security doors, cabinets, locks, etc., the financial sector also need to establish appropriate management practices, such as division of labor management, mutual restraint, makes the risks not easy to breed. cashier to security system in strict accordance with the precautionary approach and the implementation of the work completed to ensure the safety of property.
5. has a good work ethic
face every day, a lot of money flowing from his hands, the cashier must have a comfortable with the heart of stars, to keep his nose clean, no greed, no accounting, realistically reflects the real face of economic activities, passed the (1) love and dedication. teller should love their jobs, to work hard for, so that their knowledge and skills to meet the job requirements.
(2) according to law. teller work should be in accordance with laws, regulations and requirements of corporate financial system operational procedures to ensure that accounting information is reasonable, lawful, correct, true, timely, complete.
(3) objective and fair. teller staff in handling accounting business to be realistic, objective and fair, not favoritism.
(4) good service. cashier daily work and face a variety of people, so the cashier should strive to improve the service environment, improve service levels.
(5) strictly confidential. teller should strictly business secret, not secretly leaked to the outside world or the corporate accounting related personnel information.
(6) honest and upright. honesty and integrity is the conduct of the cashier, the cashier and cash every day, dealing with bank deposits, there are more opportunities and conditions of public funds, according to embezzlement and will have. cashier should not have any luck, lust psychology, once the first hand, there will be second, third, and ultimately to commit crimes.
( 7) adhere to the principle. teller staff is a strong principle of work, a lot of interest will be reflected in the work in the cashier, the cashier should not waste public and private, in order to face and personal interests of the superiors not to offend my colleagues, should be adhere to the principle of upholding the law and regulations dignity.
2, accounting requirements
work the same as in any technology, engaged in accounting work in terms of professional quality with certain conditions. This made the three requirements.
one is to hold accounting certificate, that certificate of qualification. qualification certificates. permit personnel for this requirement to some extent, protected their right to work. and want to engage in accounting work for qualified personnel, but not for this provision for their efforts in the direction established.
Second, should have the necessary professional knowledge, expertise and good professional ethics. State uniform accounting system regulations and to comply with professional ethics. professional accounting qualification examinations carried out.
Third, is to participate in accordance with the provisions of the accounting business training. ; This is because the degree of accounting education by size constraints, the current staff have the required accounting for less than high academic qualifications, to make the accounting personnel have the necessary political and professional quality-the-job training is one important way. In addition, Even with the provisions of education, there are still problems to update their knowledge, have to adapt to legal, economic, political, or the requirements of the new technology, and these can be resolved only through-the-job training. In general, accounting personnel Most are aware of this, in this issue, needs to be emphasized is the unit support. In this regard, Basic Accounting Standards who care and love, but also with the fundamental interests of the units consistent.
accounting judgments and the accounting staff requirements
traditional accounting mainly for business transactions and past and present matters of recognition, measurement, accounting, The result is a clear responsibility, the main basis for decision-making, it is subject to internal and external stakeholders of the high degree of attention, according to the requirements of external reporting accounting standards.
general, these transactions and the accounting treatment of matters often the actual evidence as basis for a strong verification, the accounting treatment resulted in the identification, the performance of business activities consistent with the accounting results. Of course, the accounting process that allows to make the necessary judgments and estimates, but the need to determine and estimates are not many transactions and events.
complex as economic activity, enterprises are facing the risk of gradually increasing, accounting information users (investors, creditors, internal management, etc.) become increasingly concerned about the company's future development prospects of accounting staff required to provide data relevant to the future of information to promote the further development of the accounting functions. in the basic functions (accounting, monitoring) in addition to the prior forecast, making the direction of extension, thus accounting staff to determine the capacity of a more high demand.
A, determine the reason for the existence of accounting to determine the existence of accounting
economic activities by their ambiguity, the uncertainty of future results and decisions, accounting and technical deficiencies own theory is to determine the existing accounting reasons.
1. certain accounting transactions and events are vague, the result is uncertain. accounting functions to predict the future, decision-making After extension, the need for the existence of transactions and events to take appropriate accounting policies for processing, reasonable disclosure accounting results. But the substance of transactions and events is difficult in some conditions clear understanding, it is difficult to determine its final outcome. because the future results of transactions and events There are several possibilities, according to the different conditions will not exist, the results There are some differences. for example, or a matter to determine the existing and future conditions of the different risk attitudes, the opposite result may be inferred. In addition, the description of objective things is fuzzy sometimes, for example, revenue recognition, it is easy to form judge, but in terms of its economic substance, you need to consider the transfer of risk, value realization, and so, in the income guidelines are only given some criteria, and did not give a number of non-boundaries. These standards can No proper use of common sense and is closely related to the accounting officers. Although the accounting staff is not an absolute right to determine, but the disclosure of accounting information is often a reference for decision making at different levels. In the public's view, is the internal accounting professionals, has a strong professional ability to judge, in the amount of information has also has advantages compared with the outside world, so people judge the outcome of the accounting is relatively precise. Although the accounting staff can not be absolutely accurate and objective figures to describe the economic activity, but after the right to judge can be broadly in line with real economic content of the transaction.
2. Accounting premise is reasonable to assume that conditions for the existence of accounting to facilitate accounting practices, but has its own limitations. (1) The accounting entity assumption to solve the accounting staff for whom service problems in a simple form of enterprise, the accounting entity is a clear line between, but each company mergers and acquisitions, equity participation, holding after the beginning of the body of accounting uncertainty. such as the Enterprise Group in the preparation of consolidated financial statements, accounting entries which inclusive controlled enterprise is not unique. (2) the premise that the accounting monetary measures to stabilize the currency reflects the economic activities of enterprises, combined with strong comprehensive
. facilitate comparison of the advantages. but the currency as a means of measurement has its limitations. Many relevant decisions of the accounting information is of utmost importance, but not in terms of dollars. as corporate human resources, the existence of the external environment, geographic location, management, management level staff and so on. Moreover, the monetary stability of the currency measurement requirements, the price changes in the case of relatively large extent, the accounting information disclosed unavoidable not objective, accounting personnel, accounting information must be the original judge and adjust. M assume that the business can continue operating premise of long-term sustainability, but in the event of termination, the accounting policies relating to necessary disruption of elements of the accounting change, and how disclosure of accounting personnel operating conditions required to make reasonable judgments. (4) phases of accounting will continue to operate the premise of people into different accounting periods enterprise, this stage business during the inter-reflected in the end, it must be reasonably estimated.
3. accounting principle is the process of accounting rules to be followed, but the rule is different from the mathematical laws and formulas, and its authority from the people's acceptance may be. Even the widely accepted accounting principles also have non-objective factors, because the accounting principles are guiding the accounting business process, involving specific aspects of the accounting officer must rely on the judgments. the historical cost principle is associated with the premise of monetary measurement accounting principles, the transactions and events of the past to account for the actual cost, highly verifiable. But based on historical cost accounting method is not absolute and objective. to depreciation of fixed assets, for example, accounting of fixed assets due to the physical and technical factors, transfer, loss of value, accounting depreciation is provided for a variety of ways. the factors that affect the amount of depreciation, only the book value of fixed assets is the remaining depreciable lives, residual values are estimated on future judgments. not to mention enterprises is the use of accelerated depreciation in determining straight-line method of depreciation policy or, more correctly judged to be professionals.
4. the emergence of new accounting concepts, accounting to determine and set higher requirements. Knowledge Economy arrival has affected the accounting concepts, the historical cost principle has been challenged, people were concerned about fair value. in the financial sector, the historical cost of the information provided can not meet the new needs of transactions and events. The fair value of new concepts emerged , the required increase in accounting staff, in essence, the relevance of accounting information, rather than the exact form.
B, the accounting requirements of the accounting staff to determine
As mentioned earlier, the accounting judgments are bound to exist, with the with new transactions and events occurred, the accounting staff requirements will be more and more sense. the future will allow accounting personnel accounting environment dilemma: on the one hand, transactions and matters more complex, more and more frequent changes difficult to fully and objectively disclosed; the other hand, the community more and more profound understanding of accountability, requiring the accounting information clear, accurate and relevant. In this state, the accounting staff must improve their ability to judge, to adapt to complex economic activities on the accounting requirements.
1. to improve their professional competence and quality of professional ethics. professional competence requirements of the accounting officer shall have the theoretical level, but also has a wealth of practical experience, the new transactions and events to be able to have both theoretical and practical aspects of foresight, an example of public accounting should grasp. moral quality is also very important. conditions in the accounting judgments and accounting personnel Cuobi not generally expressed as the number of errors on the book, It reflects the inappropriate use of aspects of the accounting policies. As more and more a vast space of accounting judgments and accounting fraud, concealment is getting stronger. the accounting officers of behavior affected by its economic interests would be inappropriate behavior, and this behavior difficult to be detected. So accounting personnel with higher quality of professional ethics should be in accordance with accounting rules regulate their behavior. not to mention the public accounting fraud also appeals to the law.
2. respect for objective reality, to avoid subjective. accounting results to influence policy makers to judge the behavior, as far as possible reflect the nature of economic activity. accounting personnel should be as objective factors to determine the basis of accounting, to avoid influence by their own subjective attitude. conditions are met should be taken when sampling statistics ways to improve the accuracy of judgments. Of course, the principle of objectivity is not entirely free from error, but requires the accounting officer to determine an acceptable range of error due to small amount.
3. cautious. is a multi-user accounting information levels, each level in pursuit of particular economic interests. In the self-interest dominated, the accounting information is not exactly the same attitude. internal managers often optimistic, in order to establish a good corporate image, attract investment, managers will be higher assess the level of the company's future earnings and underestimate the risk of cash. outside investors, creditors, security for money, often require the accounting to determine accurate and robust. Obviously, the blind optimism ignores the wind capital of the future than the long term, will increase business financial risks, the impact of the enterprise can be fatal. accounting judgments should hold a rational caution and take prudent strategy. This strategy is an objective reflection of economic activity, not blind pessimism.
4. follow the fully revealing and importance of the principle of combining. subject to its format, financial statements, preparation methods and other factors, does not reflect the whole picture of economic activity, while not susceptible to ordinary investors to understand, so more and more important text report. the one hand, can increase the text report accounting information, can not be quantified for the information to the table can be used to judge the form of words and description; other hand, the sheet can also be written on the figures in this table to make the necessary explanations. But the report should distinguish between primary and secondary sheet , so that appropriate levels of detail, the disclosure of information, so that the results more easily determine public acceptance.
3, the financial manager's job content requirements
A:
assist General Manager in developing corporate strategy;
responsible for financial operations management, daily financial management and analysis, capital operation, financing strategy, external cooperation negotiations;
responsible for project cost accounting and control;
responsible for financial management and internal control, according to the company business development plan complete the annual financial budget, and tracking their implementation;
provide timely financial reports to the general manager and the necessary financial analysis, and to ensure that these reports, reliable, and accurate;
develop, maintain, improve financial management procedures and policies, to meet risk control requirements, such as: improvement of accounts receivable, accounts payable, cost, cash, bank deposits and other business processes.
organizations to develop financial management systems and relevant regulations, and supervise the implementation, development annual, quarterly financial plan;
monitoring company may have a significant economic loss caused by economic activities, and timely report to the General Manager;
monitoring company's major investment projects to ensure that the project is not without the approval of the implementation of the approved project and within the budget under control;
fully responsible for the daily management of the Ministry of Finance;
responsible for preparing and organizing the implementation of financial budget reports, monthly / quarterly / annual financial reports;
responsible for overall bonus allocation, cost accounting, accounting and analysis;
responsible for the funds, asset management;
management and banking, taxation, business and other bodies, and in time for business transactions between the company and its ;
complete superior to the other routine work.
terms of reference:
B Power:
authorized by the General Manager of the company's various departments have overall control of expenditures; < br> business guidance to subordinates have the right and the right evaluation;
financial plans for the hospitality sector inspection and examination of the right situation;
violation of financial discipline, does not meet the financial system have the right to refuse to pay expenses;
C Responsibility:
financial plan for monitoring the implementation of the responsibility to complete the negative;
on asset management, profits cost management, accounting management, and other negative organizational responsibility;
on financing and liability management should be directly responsibility to the company as a result of poor management caused the loss, should bear the corresponding economic responsibility, administrative responsibility and legal liability.
so by the above factors, requires financial managers have the following capabilities:
1, have good communication skills. because you need to report regularly and superior leadership, most managers do not understand accounting, and accounting requirements and business needs are different, so have a good expression and communication skills so that they realize they can not mess up.
2 , with a solid accounting knowledge, of course, is the best qualified with the CPA. This knowledge is more comprehensive, working together to consider the issue will be more comprehensive, reliable and give people the feeling.
3, with the ability of managers. There are several financial officer men, you have to know how to allocate jobs, how to coordinate the work of each and how to evaluate the men's achievements. Only by correctly assessing men, to let us serve you.
4, with external coordination . Finance Manager required financing, all financial institutions to deal with the needs and the need for enterprise development, handling money, dealing with the needs and the tax department, which require you to coordinate. Of course it would be better able to carry out the work to drink:)
Second, all industry differences in accounting
(a) of the accounting differences
1, the difference in inventory accounting. As enterprises engaged in different industries in different production and business activities require different types of stock, therefore, better able to inventory reflect the characteristics of production and management industry.
(1) differences in the scope of inventory accounting. industrial enterprises inventory accounting include raw materials, packaging materials, consumables, processing materials, semi finished goods and installment issue of commodities. the scope of construction enterprises, including inventory materials inventory accounting, consumables, working materials, processing materials, construction, industrial production, auxiliary production. In comparison, the industrial enterprises include the product inventory accounting packaging needs of purchased packaging, construction enterprises in engineering construction materials in the working capital needs. commercial enterprises more inventory to be reflected in the purchase of the goods sold; infrastructure enterprises if the implementation of Party for the material, bulk materials and supplies will be accounting, corporate materials and supplies like construction accounting, or inventory accounting includes only the consumables, spare parts; services vary although the physical form of its stock, but still comes down to the appropriate inventory for accounting.
(2) material procurement cost accounting differences. industrial enterprises for the purchase of materials costs in the accounting requirements of the acquisition of material on all direct expenditures incurred through the appropriate material procurement costs; commercial enterprise, service purchase and industrial enterprises included in the cost of roughly the same. and construction enterprises, infrastructure construction materials business is more complicated because the procurement process, procurement cost is higher, the corresponding dedicated accounts, such as and, to some reasonable period of amortization of the purchase cost of the materials.
for materials, products, pricing methods may be based on their characteristics, the specific identification method, FIFO, LIFO, weighted average deposit and loan pricing and other methods, and industry behavior not tied.
2, the difference in cost accounting.
(1) differences in the scope of cost accounting. cost of the project generally include materials, workers, funded three projects, infrastructure enterprises compared with other industries is more important difference is that there is no cost, and its related income offset against the investment subjects. industrial enterprises generally reflected in the cost of the manufactured products consumed raw materials, fuel and power, direct labor and welfare, manufacturing and product production and operation costs and sales related expenses, management fees, finance charges and related taxes and fees. and construction enterprises as a result of long-term projects and complex, and its costs typically include consumed during construction of raw materials, labor costs, mechanical royalties, other direct costs and management fees, finance charges and related taxes and fees. comparison of the two construction companies due to more mechanical work, so costs are listed in a single mechanical royalties. commercial enterprises, service enterprises in the normal cost of materials, engineering, information classification of the three elements of the cost of the corresponding imputation.
(2) differences in cost accounting methods. industrial enterprises , service firms costing methods include specific identification method, species method, batch method, fractional step and so on. the construction cost accounting methods companies use project method. commercial enterprise cost accounting methods are more specific, the general retail price method .
(3) differences in the cost of carry-over method. industrial enterprises is the cost of carry-over between the distribution of finished products and their respective costs, excluding the cost of carry-over methods included in the product cost, fixed calculation of product cost , equivalent units method. before the completion of construction enterprises in the project is not finished, so the cost of the product carried in the main according to the matching principle, in accordance with the percentage of completion revenue recognition implementation costs.
3, differences in revenue recognition methods . in accordance with the requirements of accrual, industrial enterprises, commercial enterprises, service enterprises in the transfer of ownership of products is recognized when realization of income; construction enterprises with revenue recognition percentage of completion method, recognition of the degree of completion, including input methods, output methods , technical measurement method; infrastructure investment business income is reduced accordingly.
4, differences in accounting methods in fixed assets. industrial enterprises, commercial enterprises, service enterprises, depreciation of fixed assets included in the corresponding costs or , labor costs, material consumption and other projects, construction and use of fixed assets, fixed assets, as the mechanical use of the income.
(b) the difference in financial management due to the different sectors of industry
and corporate control of the key features of the different , the focus of its financial management is also different. enterprises often use a comprehensive budget for the financial management methods, combined with the physical management of materials and funds. In addition to infrastructure enterprises, the industry to develop a comprehensive budget much the same methods used are to sell the budget as a starting point, but the emphasis is somewhat different. infrastructural development of the overall budget starting point for companies to invest in the general budget, the investment schedule for the budget starting point.
1, differences in financial management focus. compared with other industries, infrastructure The most important feature of corporate accounting does not include the going concern assumption assumes that the infrastructure is not-for-profit enterprise, its financial management is to control the scale of investment, control and evaluation of various items of expenditure. after the completion of project construction, will be a one-time fees carried over into the investment.
2, differences in the financial management of finance. relative to the industrial enterprises, the construction of enterprise product implementation cycle is long, the products take up more funds for financing the cost of construction enterprises concern than industrial enterprises, Therefore, control of construction enterprises in the budget analysis includes the financial cost analysis, budget analysis and industrial enterprises have less financial cost analysis of the content. infrastructural financing of enterprises is the key.
3, differences in financial management of fixed assets. Industrial enterprises, commercial enterprises, service enterprises, the financial management of fixed assets, fixed assets, more emphasis on the daily maintenance and updates. relative to other enterprises, construction companies have more fixed assets, leasing behavior, financial management of fixed assets is more real meaning, in addition to routine maintenance of fixed assets and update, but also includes its own assets and leased assets, finance lease and operating lease rental comparison and utilization of idle assets.
4, differences in the financial management of inventory. Industrial enterprises, commercial enterprises, service enterprises in addition to the financial management of inventory daily income, hair, deposit control, including raising the utilization rate of inventory turnover, the ratio of funds used to reduce inventory. construction enterprises in addition to the financial management of the inventory finance business management requirements, but also highlighted in the process of construction materials, working materials, especially the worthless material (amortization finished material) material management control.
5, industrial enterprises, commercial enterprises than for other receivables industry concerns, but also easier to take the policy implications related to the collection of receivables. For payables, and the approach of the industry less the same effect, are determined based on the actual business.
Third, how the financial officers should have the quality of the
accounting is an important part of economic management. accounting personnel are mainly responsible for the accounting work, their level of quality is directly related to the quality of accounting work. for the 21st century, new situation, the accounting staff must have the appropriate professional knowledge and competence in order to better fulfill their own work.
one of the accounting officers should possess professional knowledge and competence factors
(a) the impact of accounting personnel should have expertise factors
human brain is an information system, the system from the outside (environment) to receive information is the input process, the system depends on the amount of information received outside of the transmission system and the system itself, the reception of information. So affect the accounting staff should have professional knowledge of two factors, namely the environment, and second, the ability of accountants themselves.
environmental impact of accounting expertise mainly for education and practical experience. the knowledge environment through the diffusion of knowledge to obtain professional accounting personnel. When knowledge of accounting staff in an environment of high concentration when the exposure occurs through osmosis, so that the expertise of accountants from the low-level approach to high level. This law is expressed in three forms :
(1) education teachers not only has profound theoretical knowledge, but also has a wealth of practical experience; both with new theories, new knowledge and new skills, but also has knowledge of pedagogy and psychology, to understand the basic laws of education, principles and methods. Therefore, management of vocational education institutions should choose a high professional level, understand the law of education of teachers to teach.
(2) high, is bound through the role of the environment to accelerate their professional knowledge of accounting personnel.
(3) significant impact. This means that accounting personnel should pay attention to vocational education teaching materials, preparation of documentation quality.
(4) accounting practice allows accounting personnel to their professional knowledge to solve practical problems, one can test the access to really understand the expertise to promote professional knowledge will not make sense in the accounting practice understand; the other hand, books can be difficult to obtain professional experience. In addition, accounting personnel and accounting work through the completion of the accounting work completed accounting problems when the analysis of such judgments can also get professional knowledge. Therefore, vocational (practical) experience of accounting expertise is an important factor.
personal ability is the same education and working environment, different abilities accounting personnel access to the expertise is different. Therefore, the accounting officer of the innate qualities and acquired the quality is ...