成本会计面试英语
成本会计英语自我介绍
成本会计英语自我介绍成本会计英语自我介绍人与人之间的相识往往是从开始的`。
从某种意义上说，自我介绍是进入社交的一把钥匙，关系到能否顺利地打开社交之门。
那么自我介绍的有哪些呢?下面店铺为大家整理了成本会计自我介绍，希望大家喜欢。
成本会计英语自我介绍(一)Dear madam,A: hello!I'm XXX, a student, I will step into society in the future is full of expectations, I believe "Well begun is half done", (a good beginning is half done. I hope your company will be the beginning of my success. I will be able to create tomorrow's brilliance with your company.During the university, I have served as a class of competitive person, busy work not only cultivate and exercise my ability to work, more exercise my ability to solve problems, to calm when I faced problem analysis, careful thinking, and professional choice to me all this had a profound effect.While I am doing my job, I also actively participate in the activities of the school organization and encourage students to participate in the activities. In my daily life, I can closely unite my classmates. I believe that the force of the collective is strong, and the only way to get the work done is by twisting it into a rope.Socialist modernization need management talents with comprehensive quality, so I am learning professional knowledge at the same time, the main UG, CAD software design and computer, in terms of UG, CAD, I strengthen the cultivate my ability of space imagination; On the computer side, I started withbasic knowledge, took a step further in the functions of OFFICE, and taught myself the basic knowledge of the INTERNET, and was able to use it flexibly. In order to broaden my knowledge, I also took part in ProE and Mastercam, mastering the basic application of design, processing software and EXCEL etc. In order to make their major knowledge to achieve mastery through a comprehensive study, and the plastic mould extracurricular knowledge to understand deeply, and applied it in their internship."Sea rich by diving, the day for the birds to fly", I hope your company can give me a chance to talent, I will work hard, hard study specialized knowledge, not company gave me hope.advanceSalute!成本会计英语自我介绍(二)During the work, a lot of contact with people and things, a team of financial work is work itself, as one of them, I sense something modest low-key man, trying to learn a new industry knowledge, experience learning skills to colleagues in leadership and with the help of colleagues, try to work together to ensure the operation of its daily financial work to ensure the smooth progress of the end of checkout, providing timely and accurate data and financial analysis for leadership decision-making; at the same time they are responsible to do all kinds of press reports requirements for filing, without any mistakes, this is where my duties of the.By working to improve and self-analysis, and earnestly fulfill the tasks entrusted to unit leaders, ideologically well adapted to the new situation, we persevere in learning theory, especially when in daily operational work, immersed in the complicatedbusiness heap. Actively promote adhere to the scientific concept of development as guidance, establish a new concept, pay attention to new knowledge, new culture, so as to continuously improve the personal and political accomplishment, enhance analyze and solve problems, improve the ability to distinguish right from wrong.Work to lift the shackles inherent mindset, breaking blindly thinking inert, responsible for bold, enhance the sense of mission and responsibility. For the existence of management weakness, adhere to the principle of courage to talk about at work, adhere to the principle and strive to seek bold management innovation and development in their own work. A solid financial base to do the work. In strict accordance with the "accounting method" accounting, billing, and make sure procedure is complete, true, the number of It is accurate, clear accounts.Recognizing the existence of gaps in their own ideas, recognizing that to improve work efficiency, but also further enhance the professionalism and responsibility, I am constantly improve their work style, adherence to the spirit of scientific attitude and realistic, hard to do all the work,foster a strong sense of time, and today can not do things off until tomorrow. At the same strict demands on themselves, always keeping with the times, blaze new trails, dedicated full state of mind, diligent.I will in the future work of innovative ideas, innovative work methods, changing concepts, to overcome the lack of one-sided, enhance business learning ability, better complete the financial work, and promote sound and rapid development finance.成本会计英语自我介绍(三)After three years of college life, I have accumulated a lot of cultural knowledge, improved social practice and made mymental leap. I obey the rules of the school discipline, respect teachers, unite my classmates and make progress in politics. The purpose of study is clear, the attitude is correct, study the professional knowledge. Study hard and work hard and get good grades. The class committee is responsible for the work, caring for the students and the collective. Be dedicated, be honest, be kind, and challenge yourself.Financial accounting is a practical operability strong discipline, will become a financial personnel, I am very eager to a rare opportunity to learn, to mastering many skills while specializing in one, comprehensive development of strict with themselves, through three years of study hard, make oneself whether in thought, or in such aspects as learning has made a qualitative leap.In terms of political thought: I request progress actively, uphold the party's line, principles and policies, law-abiding, honest self-discipline, has the good social public morality and professional ethics; With the strong sense of collective honor and teamwork spirit, we can respect teachers, unite students and help others. We will pay more attention to strengthening the financial and financial policies, policies and accounting rules and regulations, and improve our policy level ability.Under the wave of the modern socialist market economy, as a cross-century college students, in order to better meet the needs of the society, I on the premise of mastering the school curriculum, make full use of their spare time, reading a lot of extracurricular reading, to broaden their knowledge. As this will wave goodbye to the school, I will be able to apply my knowledge to work with enthusiasm, conviction and confidence.下载全文。
会计专业面试英语2
会计专业面试英语(2)会计专业面试英语1. You may be overqualified for the position we have to offer. Strong panies need strong people. A growing, energetic pany is rarely unable to use its employees talents. Emphasize your interest in a long-term association, pointing out that the employer will get a faster return on investment because you have more experience than required.2. What is your management style? (If youve never thought about this, its high time you did.) "Open-door management" is best ... And you get the job done on time or inform your management.3. Are you a good manager? Give an example. Why do you feel you have top managerial potential? Keep your answer achievement- and task-oriented; emphasize management skills -- planning, organizing, interpersonal, etc.4. What do you look for when you hire people?Skills, initiative, adaptability.5. Did you ever fire anyone? If so, what were the reasons and how did you handle it? Give a brief example of a time when you faced this, and stress that it workedout well.6. What do you see as the most difficult task in beinga manager? Getting things planned and done on timewithin the budget.7. What do your subordinates think of you? Be honest and positive...they can check your responses easily.8. What is your biggest weakness as a manager? Be honest and end on a positive note, e.g. "I dont enjoy reprimanding people, so I try to begin with something positive first."1. Why are you leaving your present job? Refine your answer based on your fort level and honesty. Give a "group" answer if possible, e.g. our department was consolidated or eliminated.2. How do you feel about leaving all of your benefits? Concerned but not panicked.3. Describe what you feel to be an ideal working environment. One in which people are treated as fairly as possible.4. How would you evaluate your present firm? Its an excellent pany that afforded me many fine experiences1. How have you helped increase sales? Profits? Explain in some detail, citing figures and specific examples.2. Have you helped reduce costs? How? Describe in some detail with specifics.3. How much money did you aount for? Give examples as to your responsibilities. Explain how the budget wasdetermined, and your role in overseeing your departments portion.4. How many people did you supervise on your last job? Explain the structure of your department and your role as manager.5. Do you like working with figures more than words? Be honest but positive.6. In your current or last position, what features did you like the most? Least? Be honest but put a positive spin on your least favorite duties.7. In your current or last position, what are or were your five most significant aomplishments?1. Why havent you found a new position before now? Finding a job is easy; finding the right job is more difficult. Stress that you are being selective, and are looking for the right "fit."2.Had you thought of leaving your present position before? If so, what do you think held you there?Explain that your job is no longer challenging and that you feel your talents are best used elsewhere.3. What do you think of your boss? Be as positive as you can, even if you dont really believe it.4.Would you describe a situation in which your work was criticized? Be as positive as you can and emphasize what you learned from the situation.5. What other types of jobs or panies are you considering? Keep your answer related to this panys field, and dont give out specific pany names.。
会计的英语面试问题
会计的英语面试问题会计的英语面试问题Following are some typical questions that an interviewer may ask during a job interview, and some typical responses:Can you tell me a little more about the Canto project that you did at ABC Incorporated?Oh, that was a very exciting project. We had to increase sales by 40% during the 2nd quarter, and our results exceededexpectations,even though we were under a lot of pressure.Why should I hire you?I feel that my qualifications match your job description. I havea proven track record in resolving problems, multitasking, and dealing with customers, as you can see from my resume.What can you offer this company?In addition to the skills and experience we discussed, I’m an extremely hard worker, I’m very thorough and method ical, I get along great with people, and I’m a quick learner.Can you tell me some of your strengths and weaknesses?I’m loyal, honest, I manage my time effectively, I alwaysfollow through on my work, and I have great computer skills. Umm, I can’t rea lly say I have any major weaknethat affects my performance at work. I believe in continual learning and on-the-job training so that I can perform even better. Sometimes, I think I’m too hard-working, but I really love my work.春节刚过，求职跳槽的黄金季节再次来临。
会计面试英英文
会计6个经典英文面试问题："work experience" is the type of work you‘ve done in the past. If you haven‘t started working yet you can say "Right now I‘m still a student." or "I‘m a recent grad and Ihaven‘t started working yet." In the second sentence, "recent grad" is short for "recent graduate" and means that you have just finished school.请告诉我你过去的工作经验，工作经验就是你过去所做的工作。
如果尚未开始工作，就可以回答“Right now I‘m still a student.”（现在我还是个学生。
）或者说“I‘m a recent grad and I haven‘t started working yet.”（我刚刚毕业，还没有开始工作。
）“recent grad”是“recent graduate”的缩写，意思是刚刚毕业。
Second One: What‘s your greatest weakness?This is a popular question that western employers like to ask to make candidates nervous! In fact, they ask this to know how you respond to a difficult question. You shouldn‘t answer by telling your greatest weakness since you might not get the job! Instead, you can tell them something that isn‘t directly related to the job position.你最大的缺点是什么？西方老板特别爱问这个问题，让面试者感到很紧张。
【最新推荐】会计面试英语口语-精选word文档 (4页)
本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==会计面试英语口语随着经济全球化的不断发展，中国经济与世界经济的融合越来越密切，尤其是与西方国家的经济合作越来越频繁。
在国际上，包括会计在内的经济活动越来越多地使用英语作为沟通语言，会计英语的重要性不言而喻。
以下是小编为您整理的会计面试英语口语相关资料，欢迎阅读！会计面试英语口语A: Have you taken Accounting for Decision-Making and Control?你学过《决策与控制会计》吗?B: No，we have not taken such a course, but we have taken a more specialized course for decision making, by the name of Forecastingand Decision-Making.没有，但我们学了一门更专业的有关决策的课程，名字叫《预测与决策》。
A: What are your responsibilities in your present work?你目前工作的主要职责是什么?B: My work involves various routine bookkeeping and basic accounting tasks.我的工作包括日常记账以及基本的账目清算任务。
journal entry会计分录; entry进入，登记，记账; reconcile使和谐，查出A: You can speak English fluently but I wonder if you can dealwith bookkeeping and accounting in English.你英语说得很流利，但我不知道你能否用英语记账及清算账目。
【优质】成本会计英文自我介绍范文-实用word文档 (3页)
本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==成本会计英文自我介绍范文我们在外企应聘会计的时候，总少不了要用英文进行自我介绍。
那么关于自我介绍的范文有哪些呢?下面小编为大家整理了成本会计英文自我介绍范文，希望大家喜欢。
成本会计英文自我介绍范文(一)my name am wang li, this year big four, my specialty was the accounting, the undergraduate course school record, university four years i already is smooth through the english four levels of tests, has obtained accountant the computerization and accountant is employed the credentials, studied diligently about financial each discipline, could utilize the computer skilled, in university period participated in the student association, had the strong communication ability and the power of expression, the work is diligently earnest, also strong learning capability and compatibility, positive enterprising, strove to get the upper hand成本会计英文自我介绍范文(二)hello, my professors.it’s a fine day today,and i’m very pleased to meet you here.first of all,i’d like to introduce myself to you.my name is ***,my hometown is ***,which is a really beautiful city.even when i was a young boy,i was very interested in accounting .every one may have a dream,and i still remember that my dream is to be a accountant .still today i think that interest is the best teacher in one’s whole life (and knowledge comes from practice).second, i will introduce my major .my major is accounting in *** university.and my major,which lays more stress on practical use, seems to be at the end of it.when both of them interact well enough,the discovries and theories in biology science can be soon turned into products in all of the modern industry.four years’ university education gives me a lot of things to learn,a lot of chances to try,and a lot of practices to improve myself.it teaches me not only what to study and how to think,but also to see the importance of practical ability (such as doing exprimentas much as possible). in the university life,i have made many good friends.they help me improve my study and research ability, do ererything just like a man,and often give me good example to follow.besides what i have introduced myself above,i also have many interests in my spare time.i like playing football,which is an effective way i think to improve my body health,and it can teach me how to join in a group and deal with other people.drawing and writing is another favor to me.above all,i choose the major in order to broad my view in accounting ,and enhance my research ability.i will do my best to join the new group and be good at postgraduate study.成本会计英文自我介绍范文(三)A: hello! Please forgive to bother. I am a recent collegegraduate from south China university of technology. I am very honored to have the opportunity to present my letter to you. When you are engaged in society, you will find work that matches your major and interests. I would like to introduce myself to you for your abilityto realize your own life value.Here is a brief description of your situation:Major courses: real estate economics, real estate marketing, market research and forecasting, preliminary planning, intermediate planning study (part ii)., senior planning, real estate throughoutthe planning, the principle of the advertising, copy writing,property management, real estate case analysis, business etiquette. Elective courses: MAO zedong's introduction, mandarin tutorial,flower study, architecture.I am able to complete my major and elective courses, and I am qualified.I am so enthusiastic and open, I love travelling, and every timeI travel, I learn so many things and make many friends. Before a lotof part-time, including at home and looking for a part-time job,these are all valuable experience, I work from a what all don't know the little girl didn't have any work experience, slowly become mature.。
成本核算专员面试自我介绍
成本核算专员面试自我介绍英文回答：As a seasoned Cost Accountant with over 5 years of experience in various industries, I am adept in cost accounting principles and practices. My core competencies include:Cost allocation and apportionment.Standard costing and variance analysis.Budgeting and forecasting.Activity-based costing (ABC)。
Cost-volume-profit (CVP) analysis.Reporting and analysis of cost data.I have a proven track record of streamlining cost accounting processes, reducing costs, and improving profitability. I am also highly proficient in using accounting software, including SAP, Oracle, and NetSuite.My analytical and problem-solving skills enable me to identify and resolve cost-related issues promptly. I am also an effective communicator and have the ability to present complex cost data in a clear and concise manner.Throughout my career, I have consistently exceeded expectations and made significant contributions to my organizations. I am confident that I can bring my expertise and dedication to your team and help you achieve your financial goals.中文回答：作为一名拥有超过 5 年不同行业经验的资深成本核算专员，我精通成本核算原则和实践。
会计面试题英文版及答案
会计面试题英文版及答案Accounting Interview Questions and Answers in EnglishIntroduction:Accounting is a critical field that requires a deep understanding of financial principles, attention to detail, and strong analytical skills. When interviewing for an accounting position, employers often look for candidates who not only have the right qualifications but also possess the necessary soft skills to succeed in the role. Below are some common accounting interview questions along with sample answers to help you prepare for your next interview.Question 1: What are the main differences between cash and accrual accounting?Answer:Cash accounting is based on the actual receipt and payment of cash, whereas accrual accounting records transactions when they are incurred, regardless of when cash is received or paid. Accrual accounting provides a more comprehensivepicture of a company's financial health by matching revenues and expenses to the period in which they are earned or incurred.Question 2: How do you handle complex financial transactions? Answer:I approach complex financial transactions by breaking them down into smaller, manageable parts. I ensure that I understand the nature of the transaction, the parties involved, and the timing. I then apply the relevant accounting principles and standards, and document my process and rationale for future reference and audits.Question 3: What is your experience with financial statement analysis?Answer:I have extensive experience analyzing financial statements to assess a company's performance and financial health. I use various financial ratios and benchmarks to evaluate profitability, liquidity, solvency, and operational efficiency. This analysis helps in making informed decisions and identifying areas for improvement.Question 4: How do you ensure accuracy in your work? Answer:Accuracy is paramount in accounting. I ensure accuracy by double-checking my work, using reliable accounting software, and adhering to established procedures and controls. I also collaborate with my team for peer reviews and leveragetechnology for automated checks and balances.Question 5: Can you explain the importance of internal controls in an organization?Answer:Internal controls are essential for maintaining the integrity of financial reporting, preventing fraud, and ensuring compliance with laws and regulations. They help safeguard assets, promote operational efficiency, and provide a basis for reliable financial reporting.Question 6: How do you stay updated with the latest accounting standards and regulations?Answer:I stay updated by regularly attending professional seminars, participating in webinars, subscribing to industry publications, and engaging in continuous professional development. I also network with peers to exchange knowledge and insights.Question 7: Describe a challenging situation you faced in an accounting role and how you resolved it.Answer:In a previous role, I encountered a discrepancy in the monthly financial statements that required immediateattention. I identified the error, traced it back to its source, and corrected it promptly. I then worked with the team to implement additional checks to prevent similar issues in the future.Question 8: How do you manage your time effectively when dealing with multiple deadlines?Answer:I prioritize tasks based on their urgency and importance, and I create a schedule that allocates time for each task. I also use project management tools to track progress and ensurethat all deadlines are met. Communication with team members and stakeholders is key to managing expectations and ensuring timely completion of tasks.Conclusion:Preparing for an accounting interview involves understanding the technical aspects of the role as well as theinterpersonal skills required. Demonstrating your ability to handle complex situations, your knowledge of accounting principles, and your commitment to staying current with industry standards will help you stand out as a candidate. Remember to provide specific examples from your experience to illustrate your points effectively.。
会计英语知识面试题及答案
会计英语知识面试题及答案1. Question: What is the difference between "Assets" and "Liabilities" in accounting terms?Answer: In accounting, "Assets" are resources owned by a company that have future economic value, such as cash, inventory, or property. "Liabilities," on the other hand, are obligations that the company owes to others, such as loans or accounts payable.2. Question: Can you explain the concept of "Double Entry Bookkeeping"?Answer: Double entry bookkeeping is a system of recording financial transactions in which every transaction is recorded in at least two accounts. It ensures that the accounting equation (Assets = Liabilities + Equity) remains balanced, reflecting the dual nature of transactions.3. Question: What does "Depreciation" mean in the context of accounting?Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life. It is a non-cash expense that reflects the wear and tear or consumption of the asset over time.4. Question: How would you define "Profit" and "Loss"?Answer: "Profit" is the excess of revenues over expenses for a given period, indicating the financial success of a business. Conversely, a "Loss" occurs when expenses exceedrevenues, indicating a financial shortfall.5. Question: Explain the term "Balance Sheet".Answer: A balance sheet is a financial statement that presents a company's financial position at a specific point in time. It lists the company's assets, liabilities, and equity, and is structured to show that assets equalliabilities plus equity.6. Question: What is the purpose of "Auditing"?Answer: Auditing is the process of systematically examining and verifying an organization's financial records and accounts. It is performed to ensure accuracy, compliance with regulations, and to provide an independent assessment of the financial statements.7. Question: Can you describe the "Income Statement"?Answer: The income statement, also known as the profit and loss statement, is a financial report that shows a company's revenues, expenses, and profits or losses over a specific period of time.8. Question: What is the role of "Cash Flow" in accounting? Answer: Cash flow refers to the movement of cash in and out of a business. It is crucial for accounting as it indicates the liquidity of a company and its ability to pay debts, reinvest in the business, and pay dividends.9. Question: Explain the term "Accrual Accounting".Answer: Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned orincurred, not necessarily when cash is received or paid. This method provides a more accurate picture of a company's financial performance over time.10. Question: What is the difference between "GAAP" and "IFRS"?Answer: GAAP (Generally Accepted Accounting Principles) are the accounting standards used in the United States, while IFRS (International Financial Reporting Standards) are a set of global accounting standards. Both sets of standards aim to ensure consistency and comparability in financial reporting, but there are differences in specific accounting treatments and disclosure requirements.These interview questions and answers cover a range of fundamental accounting concepts and practices, which are essential for anyone seeking a career in accounting or finance.。
成本会计专业题英文版
TRUE/FALSE1. Products, services, departments, and customers may be cost objects.Answer: True Difficulty: 1 Objective: 12. Costs are accounted for in two basic stages: assignment followed by accumulation.Answer: False Difficulty: 1 Objective: 1Costs are accounted for in two basic stages: accumulation followed by assignment. 3. Actual costs and budgeted costs are two different terms referring to the same thing.Answer: False Difficulty: 1 Objective: 1Budgeted costs are what is planned before the beginning of the accounting period,while actual costs are those costs compiled at the end of the accounting period.4. The same cost may be direct for one cost object and indirect for another cost object.Answer: True Difficulty: 3 Objective: 25. Assigning direct costs poses more problems than assigning indirect costs.Answer: False Difficulty: 2 Objective: 2Tracing direct costs is quite straightforward, whereas assigning indirect costs to anumber of different cost objects can be very challenging.6. Improvements in information-gathering technologies are making it possible to tracemore costs as direct.Answer: True Difficulty: 2 Objective: 27. Misallocated indirect costs may lead to promoting products that are not profitable.Answer: True Difficulty: 2 Objective: 28. The materiality of the cost is a factor in classifying the cost as a direct or indirect cost.Answer: True Difficulty: 2 Objective: 29. The cost of a customized machine only used in the production of a single productwould be classified as a direct cost.Answer: True Difficulty: 1 Objective: 210. Some fixed costs may be classified as direct manufacturing costs.Answer: True Difficulty: 1 Objective: 211. Fixed costs have no cost driver in the short run, but may have a cost driver in the longrun.Answer: True Difficulty: 2 Objective: 312. Costs that are difficult to change over the short run are always variable over the longrun.Answer: True Difficulty: 2 Objective: 313. Knowing whether a cost is a period or a product cost helps to estimate total costs at anew level of activity.Answer: False Difficulty: 2 Objective: 3Knowing whether a cost is a variable or a fixed cost helps to estimate total costs at a new level of activity.14. A decision maker cannot adjust capacity over the short run.Answer: True Difficulty: 1 Objective: 315. Fixed costs vary with the level of production or sales volume.Answer: False Difficulty: 1 Objective: 3Variable costs vary with the level of production or sales volume.16. Currently, most administrative personnel costs would be classified as fixed costs.Answer: True Difficulty: 1 Objective: 317. Fixed costs depend on the resources used, not the resources acquired.Answer: False Difficulty: 2 Objective: 3Fixed costs depend on the resources acquired, and not whether the resources are used or not.18. When making decisions using fixed costs, the focus should be on total costs and notunit costs.Answer: True Difficulty: 2 Objective: 419. When 50,000 units are produced the fixed cost is $10 per unit. Therefore, when100,000 units are produced fixed costs will remain at $10 per unit.Answer: False Difficulty: 3 Objective: 4When 100,000 units are produced fixed costs will decrease to $5 per unit.20. Service-sector companies provide services or intangible products to their customers.Answer: True Difficulty: 1 Objective: 5 MULTIPLE CHOICE37. Cost objects includea. products.b. customers.c. departments.d. all of the above.Answer: d Difficulty: 2 Objective: 138. Actual costs area. the costs incurred.b. budgeted costs.c. estimated costs.d. forecasted costs.Answer: a Difficulty: 1 Objective: 139. The general term used to identify both the tracing and the allocation of accumulatedcosts to a cost object isa. cost accumulation.b. cost assignment.c. cost tracing.d. conversion costing.Answer: b Difficulty: 1 Objective: 140. The collection of accounting data in some organized way isa. cost accumulation.b. cost assignment.c. cost tracing.d. conversion costing.Answer: a Difficulty: 1 Objective: 141. Cost tracing isa. the assignment of direct costs to the chosen cost object.b. a function of cost allocation.c. the process of tracking both direct and indirect costs associated with a cost object.d. the process of determining the actual cost of the cost object.Answer: a Difficulty: 2 Objective: 242. Cost allocation isa. the process of tracking both direct and indirect costs associated with a cost object.b. the process of determining the actual cost of the cost object.c. the assignment of indirect costs to the chosen cost object.d. a function of cost tracing.Answer: c Difficulty: 2 Objective: 243. The determination of a cost as being either direct or indirect depends upona. the accounting system.b. the allocation system.c. the cost tracing system.d. the cost object chosen.Answer: d Difficulty: 2 Objective: 244. Classifying a cost as either direct or indirect depends upona. the behavior of the cost in response to volume changes.b. whether the cost is expensed in the period in which it is incurred.c. whether the cost can be easily identified with the cost object.d. whether an expenditure is avoidable or not in the future.Answer: c Difficulty: 2 Objective: 245. A manufacturing plant produces two product lines: football equipment and hockeyequipment. Direct costs for the football equipment line are thea. beverages provided daily in the plant break room.b. monthly lease payments for a specialized piece of equipment needed tomanufacture the football helmet.c. salaries of the clerical staff that work in the company administrative offices.d. utilities paid for the manufacturing plant.Answer: b Difficulty: 2 Objective: 246. A manufacturing plant produces two product lines: football equipment and hockeyequipment. An indirect cost for the hockey equipment line is thea. material used to make the hockey sticks.b. labor to bind the shaft to the blade of the hockey stick.c. shift supervisor for the hockey line.d. plant supervisor.Answer: d Difficulty: 2 Objective: 247. Which one of the following items is a direct cost?a. Customer-service costs of a multiproduct firm; Product A is the cost object.b. Printing costs incurred for payroll check processing; payroll check processing isthe cost object.c. The salary of a maintenance supervisor in a multiproduct manufacturing plant;Product B is the cost object.d. Utility costs of the administrative offices; the accounting department is the costobject.Answer: b Difficulty: 2 Objective: 248. Indirect manufacturing costsa. can be traced to the product that created the costs.b. can be easily identified with the cost object.c. generally include the cost of material and the cost of labor.d. may include both variable and fixed costs.Answer: d Difficulty: 2 Objective: 249. All of the following are true EXCEPT that indirect costsa. may be included in prime costs.b. are not easily traced to products or services.c. vary with the selection of the cost object.d. may be included in manufacturing overhead.Answer: a Difficulty: 2 Objective: 250. Which statement is TRUE?a. All variable costs are direct costs.b. Because of a cost-benefit tradeoff, some direct costs may be treated as indirectcosts.c. All fixed costs are indirect costs.d. All direct costs are variable costs.Answer: b Difficulty: 3 Objective: 251. Cost behavior refers toa. classifying costs as either inventoriable or period costs.b. how costs react to a change in the level of activity.c. whether a particular expense has been ethically incurred.d. whether a cost is incurred in a manufacturing, merchandising, or servicecompany.Answer: b Difficulty: 2 Objective: 352. An understanding of the underlying behavior of costs helps in all of the followingEXCEPTa. costs can be better estimated as volume expands and contracts.b. true costs can be better evaluated.c. process inefficiencies can be better identified and as a result improved.d. sales volume can be better estimated.Answer: d Difficulty: 2 Objective: 3 53. At a plant where a union agreement sets annual salaries and conditions, annual laborcosts usuallya. are considered a variable cost.b. are considered a fixed cost.c. depend on the scheduling of floor workers.d. depend on the scheduling of production runs.Answer: b Difficulty: 2 Objective: 354. Variable costsa. are always indirect costs.b. increase in total when the actual level of activity increases.c. include most personnel costs and depreciation on machinery.d. can always be traced directly to the cost object.Answer: b Difficulty: 2 Objective: 355. Fixed costsa. may include either direct or indirect costs.b. vary with production or sales volumes.c. include parts and materials used to manufacture a product.d. can be adjusted in the short run to meet actual demands.Answer: a Difficulty: 2 Objective: 356. Fixed costs depend ona. the amount of resources used.b. the amount of resources acquired.c. the volume of production.d. the volume of sales.Answer: b Difficulty: 3 Objective: 357. Which one of the following is a variable cost in an insurance company?a. Rentb. President's salaryc. Sales commissionsd. Property taxesAnswer: c Difficulty: 1 Objective: 358. Which of the following is a fixed cost in an automobile manufacturing plant?a. Administrative salariesb. Electricity used by assembly-line machinesc. Sales commissionsd. Windows for each car producedAnswer: a Difficulty: 2 Objective: 359. If each furnace required a hose that costs $20 and 2,000 furnaces are produced for themonth, the total cost for hoses isa. considered to be a direct fixed cost.b. considered to be a direct variable cost.c. considered to be an indirect fixed cost.d. considered to be an indirect variable cost.Answer: b Difficulty: 3 Objective: 360. The MOST likely cost driver of distribution costs isa. the number of parts within the product.b. the number of miles driven.c. the number of products manufactured.d. the number of production hours.Answer: b Difficulty: 2 Objective: 361. The MOST likely cost driver of direct material costs isa. the number of parts within the product.b. the number of miles driven.c. the number of products manufactured.d. the number of production hours.Answer: c Difficulty: 2 Objective: 362. Which of the following statements is FALSE?a. There is a cause-and-effect relationship between the cost driver and the level ofactivity.b. Fixed costs have cost drivers over the short run.c. Over the long run all costs have cost drivers.d. Volume of production is a cost driver of direct manufacturing costs.Answer: b Difficulty: 2 Objective: 363. A band of normal activity or volume in which specific cost-volume relationships aremaintained is referred to asa. the average range.b. the cost-allocation range.c. the cost driver range.d. the relevant range.Answer: d Difficulty: 1 Objective: 364. Within the relevant range, if there is a change in the level of the cost driver thena. total fixed costs and total variable costs will change.b. total fixed costs and total variable costs will remain the same.c. total fixed costs will remain the same and total variable costs will change.d. total fixed costs will change and total variable costs will remain the same.Answer: c Difficulty: 2 Objective: 365. Within the relevant range, if there is a change in the level of the cost driver thena. fixed and variable costs per unit will change.b. fixed and variable costs per unit will remain the same.c. fixed costs per unit will remain the same and variable costs per unit will change.d. fixed costs per unit will change and variable costs per unit will remain the same.Answer: d Difficulty: 2 Objective: 366. When 10,000 units are produced, fixed costs are $14 per unit. Therefore, when 20,000units are produced fixed costsa. will increase to $28 per unit.b. will remain at $14 per unit.c. will decrease to $7 per unit.d. will total $280,000.Answer: c Difficulty: 3 Objective: 467. When 10,000 units are produced, variable costs are $6 per unit. Therefore, when 20,000units are produceda. variable costs will total $120,000.b. variable costs will total $60,000.c. variable unit costs will increase to $12 per unit.d. variable unit costs will decrease to $3 per unit.Answer: a Difficulty: 3 Objective: 468. Christi Manufacturing provided the following information for last month.Sales $10,000Variable costs 3,000Fixed costs 5,000Operating income $2,000If sales double next month, what is the projected operating income?a. $4,000b. $7,000c. $9,000d. $12,000Answer: c Difficulty: 3 Objective: 4(10,000 x 2) - ($3,000 x 2) - $5,000 = $9,00069. Kym Manufacturing provided the following information for last month.Sales $12,000Variable costs 4,000Fixed costs 1,000Operating income $7,000If sales double next month, what is the projected operating income?a. $14,000b. $15,000c. $18,000d. $19,000Answer: b Difficulty: 3 Objective: 4(12,000 x 2) - ($4,000 x 2) - $1,000 = $15,00070. Wheel and Tire Manufacturing currently produces 1,000 tires per month. The followingper unit data apply for sales to regular customers:Direct materials $20Direct manufacturing labor 3Variable manufacturing overhead 6Fixed manufacturing overhead 10Total manufacturing costs $39The plant has capacity for 3,000 tires and is considering expanding production to 2,000 tires. What is the total cost of producing 2,000 tires?a. $39,000b. $78,000c. $68,000d. $62,000Answer: c Difficulty: 2 Objective: 4[($20 + $3 + $6) x 2,000 units] + ($10 x 1,000 units) = $68,00071. Tire and Spoke Manufacturing currently produces 1,000 bicycles per month. Thefollowing per unit data apply for sales to regular customers:Direct materials $50Direct manufacturing labor 5Variable manufacturing overhead 14Fixed manufacturing overhead 10Total manufacturing costs $79The plant has capacity for 3,000 bicycles and is considering expanding production to 2,000 bicycles. What is the per unit cost of producing 2,000 bicycles?a. $79 per unitb. $158 per unitc. $74 per unitd. $134 per unitAnswer: c Difficulty: 3 Objective: 4[($50 + $5 + $14) x 2,000 units] + ($10 x 1,000 units) = $148,000 / 2,000 units = $74 THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 72 AND 73.Axle and Wheel Manufacturing currently produces 1,000 axles per month. The following per unit data apply for sales to regular customers:Direct materials $30Direct manufacturing labor 5Variable manufacturing overhead 10Fixed manufacturing overhead 40Total manufacturing costs $8572 The plant has capacity for 2,000 axles and is considering expanding production to 1,500axles. What is the total cost of producing 1,500 axles?a. $85,000b. $170,000c. $107,500d. $102,500Answer: c Difficulty: 2 Objective: 4[($30 + $5 + $10) x 1,500 units] + ($40 x 1,000 units) = $107,50073. What is the per unit cost when producing 1,500 axles?a. $71.67b. $107.50c. $85.00d. $170.00Answer: a Difficulty: 2 Objective: 4$107,500 / 1,500 = $71.67THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 74 THROUGH 76. Pederson Company reported the following:Manufacturing costs $2,000,000Units manufactured 50,000Units sold 47,000 units sold for $75 per unitBeginning inventory 0 units74. What is the average manufacturing cost per unit?a. $40.00b. $42.55c. $00.025d. $75.00Answer: a Difficulty: 1 Objective: 4$2,000,000 / 50,000 = $40.0075. What is the amount of ending finished goods inventory?a. $1,880,000b. $120,000c. $225,000d. $105,000Answer: b Difficulty: 2 Objective: 4(50,000 - 47,000) x $40.00 = $120,00076. What is the amount of gross margin?a. $1,750,000b. $3,525,000c. $5,405,000d. $1,645,000Answer: d Difficulty: 3 Objective: 747,000 x ($75 - $40) = $1,645,000THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 77 THROUGH 79. The following information pertains to Alleigh’s Mannequins:Manufacturing costs $1,500,000Units manufactured 30,000Units sold 29,500 units sold for $85 per unitBeginning inventory 0 units77. What is the average manufacturing cost per unit?a. $50.00b. $50.85c. $17.65d. $85.00Answer: a Difficulty: 1 Objective: 4$1,500,000 / 30,000 = $50.0078. What is the amount of ending finished goods inventory?a. $42,500b. $25,424c. $25,000d. $1,475,000Answer: c Difficulty: 2 Objective: 4(30,000 - 29,500) x $50.00 = $25,00079. What is the amount of gross margin?a. $1,475,000b. $1,500,000c. $2,507,500d. $1,032,500Answer: d Difficulty: 3 Objective: 729,500 x ($85 - $50) = $1,032,50080. Which of the following companies is part of the service sector of our economy?a. Wal-Martb. Bank of Americac. General Motorsd. Answer: b Difficulty: 1 Objective: 581. Which of the following companies is part of the merchandising sector of our economy?a. General Motorsb. Intelc. The GAPd. Robert Meyer Accounting FirmAnswer: c Difficulty: 1 Objective: 582. Which of the following companies is part of the manufacturing sector of our economy?a. Nikeb. Barnes & Noblec. Corvette Law Firmd. Sears, Roebuck, and CompanyAnswer: a Difficulty: 1 Objective: 583. Service-sector companies reporta. only merchandise inventory.b. only finished goods inventory.c. direct materials inventory, work-in-process inventory, and finished goodsinventory accounts.d. no inventory accounts.Answer: d Difficulty: 1 Objective: 684. Manufacturing-sector companies reporta. only merchandise inventory.b. only finished goods inventory.c. direct materials inventory, work-in-process inventory, and finished goodsinventory accounts.d. no inventory accounts.Answer: c Difficulty: 1 Objective: 685. For a manufacturing company, direct material costs may be included ina. direct materials inventory only.b. merchandise inventory only.c. both work-in-process inventory and finished goods inventory.d. direct materials inventory, work-in-process inventory, and finished goodsinventory accounts.Answer: d Difficulty: 3 Objective: 686. For a manufacturing company, direct labor costs may be included ina. direct materials inventory only.b. merchandise inventory only.c. both work-in-process inventory and finished goods inventory.d. direct materials inventory, work-in-process inventory, and finished goodsinventory accounts.Answer: c Difficulty: 3 Objective: 687. For a manufacturing company, indirect manufacturing costs may be included ina. direct materials inventory only.b. merchandise inventory only.c. both work-in-process inventory and finished goods inventory.d. direct materials inventory, work-in-process inventory, and finished goodsinventory accounts.Answer: c Difficulty: 3 Objective: 688. For a manufacturing-sector company, the cost of factory insurance is classified as aa. direct material cost.b. direct manufacturing labor cost.c. manufacturing overhead cost.d. period cost.Answer: c Difficulty: 1 Objective: 689. For a printing company, the cost of paper is classified as aa. direct material cost.b. direct manufacturing labor cost.c. manufacturing overhead cost.d. period cost.Answer: a Difficulty: 1 Objective: 690. Wages paid to machine operators on an assembly line are classified as aa. direct material cost.b. direct manufacturing labor cost.c. manufacturing overhead cost.d. period cost.Answer: b Difficulty: 1 Objective: 6 91. Manufacturing overhead costs in an automobile manufacturing plant MOST likelyincludea. labor costs of the painting department.b. indirect material costs such as lubricants.c. sales commissions.d. steering wheel costs.Answer: b Difficulty: 1 Objective: 692. Manufacturing overhead costs are also referred to asa. indirect manufacturing costs.b. prime costs.c. period costs.d. conversion costs.Answer: a Difficulty: 1 Objective: 6THE FOLLOWING INFORMATION APPLIES TO QUESTIONS 93 THROUGH 97. Gilley Incorporated reported the following information:On January 31, 20x3:Job #101 was the only job in process with accumulated costs of $3,000.During February the following costs were added to production:Job #101 $10,000Job #102 $ 8,000Job #103 $ 7,000On February 28, 20x3:Job #101 was completed and sold for $18,000.Job #102 was completed but not sold.Job #103 remains in production.93. What is work-in-process inventory on February 28, 20x3?a. $7,000b. $8,000c. $25,000d. $3,000Answer: a Difficulty: 1 Objective: 6Job #103 $7,00094. What is finished goods inventory on February 28, 20x3?a. $7,000b. $8,000c. $21,000d. $10,000Answer: b Difficulty: 1 Objective: 6Job #102 $8,00095. What is cost of goods manufactured for February?a. $10,000b. $8,000c. $13,000d. $21,000Answer: d Difficulty: 3 Objective: 7(Job #101 $13,000) + (Job #102 $8,000)96. What is cost of goods sold for February?a. $18,000b. $10,000c. $13,000d. $21,000Answer: c Difficulty: 2 Objective: 7Job #101 $13,00097. What is gross margin for February?a. $5,000b. $18,000c. $8,000d. $13,000Answer: a Difficulty: 3 Objective: 7 $18,000 - $13,000 = $5,00098. The income statement of a manufacturing firm reportsa. period costs only.b. inventoriable costs only.c. both period and inventoriable costs.d. period and inventoriable costs but at different times, the reporting varies.Answer: c Difficulty: 2 Objective: 799. The income statement of a service-sector firm reportsa. period costs only.b. inventoriable costs only.c. both period and inventoriable costs.d. period and inventoriable costs but at different times, the reporting varies.Answer: a Difficulty: 2 Objective: 7 100. Manufacturing costs include all EXCEPTa. costs incurred inside the factory.b. both direct and indirect costs.c. both variable and fixed costs.d. both inventoriable and period costs.Answer: d Difficulty: 2 Objective: 7 101. Inventoriable costsa. include administrative and marketing costs.b. are expensed in the accounting period sold.c. are particularly useful in management accounting.d. are also referred to as nonmanufacturing costs.Answer: b Difficulty: 2 Objective: 7 102. Inventoriable costs are expensed on the income statementa. when direct materials for the product are purchased.b. after the products are manufactured.c. when the products are sold.d. not at any particular time, it varies.Answer: c Difficulty: 2 Objective: 7103. Costs that are initially recorded as assets and expensed when sold are referred to asa. period costs.b. inventoriable costs.c. variable costs.d. fixed costs.Answer: b Difficulty: 2 Objective: 7104. For merchandising companies, inventoriable costs includea. the cost of the goods themselves.b. incoming freight costs.c. insurance costs for the goods.d. all of the above.Answer: d Difficulty: 2 Objective: 7105. For manufacturing firms, inventoriable costs includea. plant supervisor salaries.b. research and development costs.c. costs of dealing with customers after the sale.d. distribution costs.Answer: a Difficulty: 2 Objective: 7106. A plant manufactures several different products. The wages of the plant supervisor can be classified as a(n)a. direct cost.b. inventoriable cost.c. variable cost.d. period cost.Answer: b Difficulty: 2 Objective: 7107. The cost of inventory reported on the balance sheet may include all of the following EXCEPTa. customer-service costs.b. wages of the plant supervisor.c. depreciation of the factory equipment.d. the cost of parts used in the manufacturing process.Answer: a Difficulty: 2 Objective: 7108. For a computer manufacturer, period costs include the cost ofa. the keyboard.b. labor used for assembly and packaging.c. distribution.d. assembly-line equipment.Answer: c Difficulty: 1 Objective: 7109. Period costsa. include only fixed costs.b. seldom influence financial success or failure.c. include the cost of selling, delivering, and after-sales support for customers.d. should be treated as an indirect cost rather than as a direct manufacturing cost.Answer: c Difficulty: 2 Objective: 7110. Period costsa. are treated as expenses in the period they are incurred.b. are directly traceable to products.c. include direct labor.d. are also referred to as manufacturing overhead costs.Answer: a Difficulty: 2 Objective: 7111. Which of the following is NOT a period cost?a. Marketing costsb. General and administrative costsc. Research and development costsd. Manufacturing costsAnswer: d Difficulty: 1 Objective: 7112. Costs expensed on the income statement in the accounting period incurred are referred to asa. direct costs.b. indirect costs.c. period costs.d. inventoriable costs.Answer: c Difficulty: 1 Objective: 7113. Prime costs includea. direct materials and direct manufacturing labor costs.b. direct manufacturing labor and manufacturing overhead costs.c. direct materials and manufacturing overhead costs.d. only direct materials.Answer: a Difficulty: 1 Objective: 7114. Conversion costs includea. direct materials and direct manufacturing labor costs.b. direct manufacturing labor and manufacturing overhead costs.c. direct materials and manufacturing overhead costs.d. only direct materials.Answer: b Difficulty: 1 Objective: 7115. Total manufacturing costs equala. direct materials + prime costs.b. direct materials + conversion costs.c. direct manufacturing labor costs + prime costs.d. direct manufacturing labor costs + conversion costs.Answer: b Difficulty: 2 Objective: 7116. The cost classification system used by manufacturing firms include all of the following EXCEPTa. direct materials costs and conversion costs.b. direct materials costs, direct manufacturing labor costs, and manufacturingoverhead costs.c. indirect materials costs, indirect manufacturing labor costs, and manufacturingoverhead costs.d. prime costs and manufacturing overhead costs.Answer: c Difficulty: 2 Objective: 7117. Manufacturing overhead costs may include all EXCEPTa. salaries of the plant janitorial staff.b. labor that can be traced to individual products.c. wages paid for unproductive time due to machine breakdowns.d. overtime premiums paid to plant workers.Answer: b Difficulty: 3 Objective: 7118. Debated items that some companies include as direct manufacturing labor includea. fringe benefits.b. vacation pay.c. training time.d. all of the above.Answer: d Difficulty: 2 Objective: 7119. Brenda Hicks is paid $10 an hour for straight-time and $15 an hour for overtime. One week she worked 42 hours, which included 2 hours of overtime. Compensation would be reported asa. $400 of direct labor and $30 of manufacturing overhead.b. $400 of direct labor and $zero of manufacturing overhead.c. $420 of direct labor and $10 of manufacturing overhead.d. $430 of direct labor and $zero of manufacturing overhead.Answer: c Difficulty: 2 Objective: 7Direct labor (42 hours x $10) + Overtime premium (2 hrs x $5) = $430。
成本会计的十七年工作经验英文自我介绍
成本会计的十七年工作经验英文自我介绍With seventeen years of experience in cost accounting, I have developed a deep understanding of financial analysis, budgeting, and cost control. Throughout my career, I have consistently demonstrated my ability to accurately track expenses, identify cost-saving opportunities, and optimize financial processes.My expertise lies in analyzing cost variances, conducting profitability analysis, and preparing financial reports to support strategic decision-making. I am skilled in using accounting software to record and analyze financial data, as well as in preparing detailed cost projections and forecasts.In my previous roles, I have successfully implemented cost-saving initiatives that resulted in significant reductions in operating expenses. I have also collaborated with cross-functional teams to develop and implement costcontrol measures, ensuring the overall financial health of the organization.I am highly detail-oriented and possess strong analytical skills, allowing me to effectively identify trends and patterns in financial data. I am also a proactive problem-solver, always seeking out ways to streamline processes and improve efficiency.I am confident that my extensive experience in cost accounting, coupled with my dedication to accuracy and efficiency, make me a valuable asset to any organization. I am excited about the opportunity to contribute my skills and expertise to a dynamic and forward-thinking company.。
会计英语面试题及答案
会计英语面试题及答案Interviewer: Can you tell me about your experience in thefield of accounting?Interviewee: Certainly. I have over five years of experiencein accounting, working with various industries such as manufacturing, retail, and service sectors. I have been responsible for preparing financial statements, managing budgets, and ensuring compliance with accounting standards.Interviewer: What do you understand by the term "double-entry bookkeeping"?Interviewee: Double-entry bookkeeping is a system ofrecording financial transactions in which every entry to the general ledger requires at least two accounts to be debited and credited, maintaining the equality of the accounting equation. It provides a comprehensive and balanced view of a company's financial activities.Interviewer: How would you handle an audit if you were to discover discrepancies in the financial records?Interviewee: If discrepancies are found during an audit, I would first document the issue and then investigate the cause. Depending on the nature and severity of the discrepancy, I would consult with the management and the auditors to determine the appropriate corrective actions. This couldinvolve adjusting entries or revising financial statements.Interviewer: What are the key components of a balance sheet?Interviewee: The balance sheet consists of three main components: assets, liabilities, and equity. Assets are what a company owns or controls with economic value. Liabilities are the obligations or debts that a company owes to others. Equity represents the residual interest in the assets of the entity after deducting liabilities.Interviewer: Can you explain the difference between a debit and a credit in accounting?Interviewee: In accounting, a debit is an entry that increases the value of an asset or an expense, while decreasing the value of a liability, equity, or revenue. Conversely, a credit is an entry that increases the value of a liability, equity, or revenue, while decreasing the value of an asset or an expense.Interviewer: How do you ensure the accuracy of financial reports?Interviewee: Ensuring the accuracy of financial reports involves several steps. First, I would ensure that all transactions are recorded in a timely and accurate manner. Second, I would regularly review and reconcile accounts to identify and correct any discrepancies. Lastly, I would collaborate with the audit team to conduct thorough reviews and ensure compliance with accounting standards andregulations.Interviewer: What is your approach to managing cash flow for a business?Interviewee: Effective cash flow management involves forecasting, monitoring, and controlling the inflow and outflow of cash. I would create a cash flow forecast to anticipate future cash needs and identify potential cash shortages. I would also monitor the actual cash flow against the forecast and take corrective actions if necessary, such as adjusting payment terms with suppliers or accelerating collections from customers.Interviewer: Can you describe a situation where you had to deal with a challenging ethical dilemma in your accounting career?Interviewee: In one instance, I was asked to make some adjustments to the financial statements to meet certain targets. I recognized this as unethical and potentially illegal, so I refused and reported the issue to higher management. It was a challenging situation, but I believeit's crucial to uphold ethical standards in the profession.Interviewer: Lastly, what do you see as the future of accounting and how do you plan to stay current with industry trends?Interviewee: The future of accounting is becoming increasingly digital and automated, with technologies likeartificial intelligence and blockchain playing a significant role. To stay current, I plan to continuously learn and adapt by attending industry conferences, participating in professional development courses, and staying active in professional accounting organizations.Interviewer: Thank you for your insights. We appreciate your time today.Interviewee: Thank you for the opportunity to discuss my experience and views on accounting. I look forward to the possibility of contributing to your team.。
会计英文面试问题问答
会计英文面试问题问答1. Can you tell us about your experience in accounting?I have been working as an accountant for the past five years. I have experience in preparing financial statements, managing accounts payable and receivable, conducting internal audits, and ensuring compliance with financial regulations. I am proficient in using accounting software such as QuickBooks and have a strong understanding of generally accepted accounting principles.2. How do you handle tight deadlines and manage multiple tasks at once?I prioritize my tasks based on urgency and importance. I create a schedule or to-do list to stay organized and ensure that all tasks are completed on time. I also communicate and collaborate with team members to delegate tasks and support each other in meeting deadlines.3. How do you stay updated on the latest accounting regulations and industry trends?I regularly attend professional development seminars and workshops related to accounting. I also subscribe to accounting publications and newsletters to stay informed about the latest regulations and trends. Additionally, I participate in online forums and networking events to discuss and learn from other professionals in the field.4. Can you give an example of a time when you identified a financial discrepancy and how you resolved it?In my previous role, I noticed a discrepancy in the accounts receivable balance. After further investigation, I discovered anerror in recording a sales transaction, resulting in an overstated balance. To resolve the issue, I traced the error back to its source, corrected the entry, and adjusted the accounts receivable balance accordingly. I also implemented additional checks and controls to prevent similar errors in the future.5. How do you communicate financial information to non-financial stakeholders?I believe in presenting financial information in a clear and understandable manner. I avoid using complex jargon and explain concepts in layman's terms. Visual aids such as charts and graphs can also be helpful in presenting data. I encourage questions and discussions to ensure that non-financial stakeholders have a thorough understanding of the financial information presented.6. How do you handle confidential financial information?I understand the importance of maintaining confidentiality in accounting. I follow strict protocols to ensure that sensitive financial information is securely stored and accessed only by authorized personnel. I am familiar with data protection laws and regulations and strictly adhere to them to safeguard financial information.7. What is your approach to improving efficiency in accounting processes?I believe in adopting automation and technology to streamline accounting processes. This includes implementing accounting software, developing standardized templates and procedures, and utilizing electronic filing systems. I also regularly review and analyze existing processes to identify areas for improvement andmake necessary changes to increase efficiency.8. How do you handle difficult conversations with clients or colleagues?I approach difficult conversations with empathy and respect. I tryto understand the other person's perspective and actively listen to their concerns. I remain calm and composed, focusing on finding a solution rather than placing blame. I strive to maintain open and honest communication, and I am always willing to compromise and find common ground.9. How do you ensure accuracy and attention to detail in your work?I pay close attention to detail in all aspects of my work. I double-check my calculations and review my work before submitting it. I am also proactive in seeking feedback from colleagues or supervisors to ensure accuracy. Additionally, I am continuously improving my skills and knowledge through ongoing education and professional development to further enhance my accuracy and attention to detail.10. Why did you choose a career in accounting?I have always had a passion for numbers and problem-solving. Accounting provides me with the opportunity to work with numbers and financial data in a structured and analytical manner. It also offers a stable and rewarding career path with opportunitiesfor growth and advancement. I enjoy the challenge of ensuring financial accuracy and compliance, and I find satisfaction in helping businesses make informed financial decisions.。
成本会计 英文版
Part I (50%)I. Multiple Choices (20%, 2% for each question)The following information for questions 1-3Adam Company makes a household appliance with model number 001. The goal for 2009 is toreduce direct materials usage per unit. No defective units are currently produced. Manufacturingconversion costs depend on production capacity defined in terms of 001 units that can be produced.The industry market size for appliances increased 10% from 2008 to 2009. The following additionaldata are available for 2008 and 2009:2008 2009Units of 001 produced and sold 10,000 11,000Selling price $100 $95Direct materials (square feet) 30,000 29,000Direct material costs per square foot $11 $12Manufacturing capacity for 001 (units) 12,500 12,000Total conversion costs $250,000 $240,000Conversion costs per unit of capacity $20 $201. What is operating income for 2008?A) $420,000 B) $450,000 C) $750,000 D) $700,000 E) none of above2. What is operating income for 2009?A) $997,500 B) $678,500 C) $457,000 D) $447,000 E) none of above3. Which strategy is Adam Corporation pursuing?A) Product differentiation, because the units produced and sold increased.B) Product differentiation, because total conversion costs decreased.C) Cost leadership, because direct material costs per square foot increased.D) Cost leadership, because the selling price decreased.E) none of above4. The ________ approach adjusts individual job-cost records to account for under-allocated orover-allocated overhead.A) adjusted allocation-rate B) proration C) write-off to cost of goods soldD) Both A and B are correct E) none of above5. All of the following are operating budgets except the _____A) purchases budget B) capital budget C) cost of goods sold budgetD) budgeted income statement E) none of above6. The following data for the Hebbe Company pertain to the production of 2,000 glass pigeonsduring July:Standard variable-overhead cost: $6.00 per pound of glass.Total actual variable-overhead cost: $11,000.Standard variable-overhead cost allowed for units produced was $13,000. Variable-overhead efficiency variance was $240 unfavorable_____ is the variable-overhead flexible-budget variance.A) $2,000 favorable B) $240 unfavorable C) $1,280 favorableD) $1,000 unfavorable E) none of aboveThe following information for questions 7-8Havord Manufacturing uses a normal cost system and had the following data available for 2009:Direct materials purchased on account $ 73,000Direct materials requisitioned 40,000Direct labor cost incurred 65,000Factory overhead incurred 73,000Cost of goods completed 146,000Cost of goods sold 128,000Beginning direct materials inventory 13,000Beginning WIP inventory 32,000Beginning finished goods inventory 29,000Overhead application rate, as a percent of direct-labor costs 125 percent7. The journal entry to record the materials placed into production would include a:A) credit to Direct Materials Inventory for $40,000B) debit to Direct Materials Inventory for $74,000C) credit to WIP Inventory for $40,000D) debit to WIP Inventory for $74,000 E) none of above8. The ending balance of work-in-process inventory is:A) $219,250 B) $72,250 C) $65,000 D) $211,000 E) none of above9. Which of the following inventory costing methods shown below is required by GAAP (GenerallyAccepted Accounting Principles) for external financial reporting?A) absorption costing B) variable costing C) throughput costingD) direct costing E) none of above10. Which budget is NOT necessary to prepare the budgeted balance sheet?A) cash budget B)budgeted income statement C) budgeted statement of cash flow D)revenue budgetII Problem1. Following a strategy of product differentiation, Nobel Corporation makes a high-end computermonitor, OK10. Nobel Corporation presents the following data for the years 2008 and 2009:2008 2009Units of OK10 produced and sold 5,000 5,500Selling price $400 $450Direct materials (pounds) 15,000 15,375Direct materials costs per pound $40 $45Manufacturing capacity for OK10 (units) 10,000 10,000Conversion costs $1,000,000 $1,100,000Conversion costs per unit of capacity $100 $110Selling and customer-service capacity (customers) 60 58Total selling and customer-service costs $360,000 $362,500Selling and customer-service capacity cost per customer $6,000 $6,250Nobel Corporation produces no defective units but it wants to reduce direct materials usage per unitof OK10 in 2009. Manufacturing conversion costs in each year depend on production capacity definedin terms of OK10 units that can be produced. Selling and customer-service costs depend on the numberof customers that the customer and service functions are designed to support. Nobel Corporation has 46customers in 2008 and 50 customers in 2009. The industry market size for high-end computer monitorsincreased 5% from 2008 to 2009.Required: (15%)a. What is the revenue effect of the price-recovery component?b. What is the cost effect of the price-recovery component?c. What is the net effect on operating income as a result of the price-recovery component?2. What are the three criteria a company should use to evaluate and choose a cost driver? Brieflyexplain each of the three criteria. (10%)3. Why is the book value of old equipment irrelevant to the equipment replacement decision? (5%)Part II (50%)............................................................................................Problem1. DYS Medical Instruments sells 25,000 units of MR-25, a surgical scalpel, each year, which itpurchases from Sloco Manufacturing. Sloco’s reputation for quality is the best in the industry. DYSis now considering adopting JIT purchasing. The purchase price of each scalpel will increase by asmall amount, and more-frequent, smaller orders will be placed with Sloco. DYS expects thatrealistically, under JIT purchasing, there will be stockouts for about 4 units each month and eachstockout will cost about $4 to handle. The expected relevant changes are summarized here:CurrentPurchasingPolicyJITPurchasingPolicyNumber of units ordered per yearPurchase price per unitOrdering cost per purchase orderNumber of purchase orders per yearRequired annual rate of return on investmentOther carrying costs per unit per yearExpected number of stockout units per monthCost per stockout unit25,000$16$35020%$5--25,000$16.04$350020%$54$4Required(1) Compute the estimated dollar savings (loss) for DYS Medical Instruments from the adoption ofpurchasing. (12 %)2. The JR corporation produces and sells three soft drinks: Limor, Cola and Orlem. Budgeted andactual results for 2009 are as follows:Budget for 2009Actual for 2009ProductSelling Price perCartonVariable Cost perCartonCartons SoldSelling Price perCartonVariable Cost perCartonCartons SoldLimor$6$4400,000$6.2$4.5480,000Cola$4$2.8600,000$4.25$2.75900,000Orlem$7.2$4.41,000,000$6.8$4.61,620,000The total soft drinks market was estimated to reach sales of 25 million cartons in the easternregion of the United States for 2009. However, actual total sales volume in the region was 30 millioncartons.Required:(1) Compute the total sales mix variance for Orlem. (5%)(2) Compute the market-share and market-size variances for JR in 2009. (10%)3. The YWW Corporation makes wire harnesses for the aircraft industry. YWW is uncertain aboutwhen and how many customer orders will be received. The company makes harnesses only afterreceiving firm orders from its customers. YWW has recently purchased a new machine to make twotypes of wire harnesses, one for Boeing airplanes (X7) and the other for Airbus Industries airplanes(A3). The annual capacity of the new machine is 8,450 hours. The following information isavailable for next year:CustomerAnnualaveragenumberof ordersManufacturingtime requiredSelling price per order ifaverage manufacturinglead time per order isVariable costper orderInventory carrying cost per order per hourLess than 100 hoursMore than 100 hoursX715040 hours$20,000$19,400$15,000$0.6A32050 hours18,50018,10014,0000.55Required(1) Compute the average manufacturing lead times per order if YWW produces both X7 and A3.(6%)(2) Even though A3 has a positive contribution margin, managers are evaluating whether YWWshould (i) manufacture and sell only X7 or (ii) manufacture and sell both X7 and A3. Whichalternative will maximize the operating income of YWW? Show your computation. (8%)4. Please fill in the following blanks: (9%)A companyRevenuesIncomeInvestmentIncome as a percentage of revenuesInvestment turnoverROI??$4,000,000 0.5%4?。
成本会计用英语怎么说
成本会计用英语怎么说成本会计是基于商品经济条件下，为求得产品的总成本和单位成本而核算全部生产成本和费用的会计活动。
那么你知道成本会计用英语怎么说吗?接下来跟着店铺来学习一下吧。
成本会计的英语说法1：cost accounting成本会计的英语说法2：costing accountant成本会计相关英语表达：成本会计师 cost accountant制造成本会计 manufacturing account标准项目成本会计 Standard Project Cost Accounting成本会计制度 Cost Accounting System成本会计系统 Cost accounting system成本会计学习 Cost accounting learning成本会计的英语例句：1. Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.成本会计系统通过使用永续盘存制定期提供产品的单位成本.2. Experience in auditing, cost accounting and taxation is necessary.须有审计、成本会计和税务方面的经验.3. This is the current cost of a new accounting requirements.这对现行的成本会计提出了新的要求.4. Cost accounting analyzes a business's costs to help managers control expenses.成本会计分析企业的成本以帮助经理控制开支.5. On that score the old system of historic - cost accounting was worse.基于以上那点,那么传统的历史成本会计模式更糟糕.6. Owing to this , the part includes source document designing, account book designing, cost report designing.根据作业成本会计的特点, 账表体系主要有凭证设计、账簿设置和报表体系.7. Occupational Experience Experience in auditing, cost accounting and taxation.有审计、成本会计和税务方面的经验.8. Chapter five emphasizes on the applicability of ABC accounting in our country.第五部分着重于作业成本会计在我国的适用性探讨.9. Cost accounting for the selection, development is based on economic concerns.成本会计的产生、发展正是基于对经济效益的关注.10. Summary : Accounting cost accounting is a relatively independent branches.成本会计是会计学相对独立的一个分支学科.11. Explain the nature and purpose of cost accounting.解释成本会计的性质和目的.12. B .1.5 Is a cost accounting method in use?采用了成本会计方法吗 ?13. Explain, apply and evaluate cost accounting techniques.解释, 运用和评估成本会计的技能.14. B : What is job - order cost accounting?学生 B: 什么是分批生产成本会计?15. Active Model for Developing XJCW Accounting Management System.关于建立交通运输重置成本会计的构想.。
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成本会计面试英语面试最喜欢问的问题：首先，自我介绍1、请你自我介绍一下你自己，回答提示：一般人回答这个问题过于平常，只说姓名、年龄、爱好、工作经验，这些在简历上都有，其实，企业最希望知道的是求职者能否胜任工作，包括：最强的技能、最深入研究的知识领域、个性中最积极的部分、做过的最成功的事，主要的成就等，这些都可以和学习无关，也可以和学习有关，但要突出积极的个性和做事的能力，说得合情合理企业才会相信。
企业很重视一个人的礼貌，求职者要尊重考官，在回答每个问题之后都说一句“谢谢”。
企业喜欢有礼貌的求职者。
英语自我介绍1) Fluency in oral and written English，Team working spirit and good communication2) Minimum 3 years experience on General accounting3) 4 years cost accounting experiences in foreign owned company;4) Experience with SAP is advantage，Good skills for excel5) Good presentation skills, well organization skill.Finance Bachelor degree , Professional training on project management ;6）Excellent English skill and comfortable with working under a multi-cultural environment;7）At least three years working experience at supervisor level or above with MNC manufacturing facility background;8）High level of costing knowledge;9）High level of systems literacy: Excel/Access/Power point;10）Possess a high level of analytical ability; prioritize multiple tasks in an efficient and effective manner;11）Demonstrate strong conflict solution skills, team building and communication skills;2、你觉得你个性上最大的优点是什么？回答提示：沉着冷静、条理清楚、立场坚定、顽强向上。
乐于助人和关心他人、适应能力和幽默感、乐观和友爱。
我曾在某某公司工作过五年，加上实习工作，使我适合这份工作。
我相信我能成功。
3、说说你最大的缺点？回答提示：这个问题企业问的概率很大，通常不希望听到直接回答的缺点是什么等，如果求职者说自己小心眼、爱忌妒人、非常懒、脾气大、工作效率低，企业肯定不会录用你。
绝对不要自作聪明地回答“我最大的缺点是过于追求完美”，有的人以为这样回答会显得自己比较出色，但事实上，他已经岌芨可危了。
企业喜欢求职者从自己的优点说起，中间加一些小缺点，最后再把问题转回到优点上，突出优点的部分。
企业喜欢聪明的求职者。
4、你对加班的看法？回答提示：实际上好多公司问这个问题，并不证明一定要加班。
只是想测试你是否愿意为公司奉献。
回答样本：如果是工作需要我会义不容辞加班。
我现在单身，没有任何家庭负担，可以全身心的投入工作。
但同时，我也会提高工作效率，减少不必要的加班5、你对薪资的要求？回答提示：如果你对薪酬的要求太低，那显然贬低自己的能力；如果你对薪酬的要求太高，那又会显得你分量过重，公司受用不起。
一些雇主通常都事先对求聘的职位定下开支预算，因而他们第一次提出的价钱往往是他们所能给予的最高价钱。
他们问你只不过想证实一下这笔钱是否足以引起你对该工作的兴趣。
回答样本一：“我对工资没有硬性要求。
我相信贵公司在处理我的问题上会友善合理。
我注重的是找对工作机会，所以只要条件公平，我则不会计较太多回答样本二：我受过系统的会计专业的训练，不需要进行大量的培训。
而且我本人也对会计工作特别感兴趣。
因此，我希望公司能根据我的情况和市场标准的水平，给我合理的薪水。
回答样本三：如果你必须自己说出具体数目，请不要说一个宽泛的范围，那样你将只能得到最低限度的数字。
最好给出一个具体的数字，这样表明你已经对当今的人才市场作了调查，知道像自己这样学历的雇员有什么样的价值。
6、在五年的时间内，你的职业规划？回答提示：这是每一个应聘者都不希望被问到的问题，但是几乎每个人都会被问到。
比较多的答案是“管理者”。
但是近几年来，许多公司都已经建立了专门的技术途径。
这些工作地位往往被称作“中级财务会计师”、“高级财务会计师”“注册会计师”或等等。
当然，说出其他一些你感兴趣的职位也是可以的，比如产品销售部经理，生产部经理等一些与你的专业有相关背景的工作。
要知道，考官总是喜欢有进取心的应聘者，此时如果说“不知道”，或许就会使你丧失一个好机会。
最普通的回答应该是“我准备在技术领域有所作为”或“我希望能按照公司的管理思路发展”。
其次，介绍一下你以前的工作内容再次，你对面试公司的了解情况1、你还有什么问题要问吗？回答提示：企业的这个问题看上去可有可无，其实很关键，企业不喜欢说“没有问题”的人，因为其很注重员工的个性和创新能力。
企业不喜欢求职者问个人福利之类的问题，如果有人这样问：贵公司对新入公司的员工有没有什么培训项目，我可以参加吗？或者说贵公司的晋升机制是什么样的？企业将很欢迎，因为体现出你对学习的热情和对公司的忠诚度以及你的上进心。
2、工作中你难以和同事、上司相处，你该怎么办？回答提示：①我会服从领导的指挥，配合同事的工作。
②我会从自身找原因，仔细分析是不是自己工作做得不好让领导不满意，同事看不惯。
还要看看是不是为人处世方面做得不好。
如果是这样的话我会努力改正。
③如果我找不到原因，我会找机会跟他们沟通，请他们指出我的不足。
有问题就及时改正。
④作为优秀的员工，应该时刻以大局为重，即使在一段时间内，领导和同事对我不理解，我也会做好本职工作，虚心向他们学习，我相信，他们会看见我在努力，总有一天会对我微笑的！以前工作内容描述1. 负责成本核算,制作并在金蝶K3系统输入会计凭证（成本类和固定资产类），相关合同录入，以及应付模块核销。
Responsible for costing accounting, preparing and entering accounting vouchers in K3 ERP system ( costing/fixed assets), relevant contracts information inputting, and making clearance of model of accounts payables.2. 协助制定并监督执行存货管理的内部控制制度，定期组织仓库人员进行存货盘点，确保金蝶K3系统与CEMS系统存货流转和结存相符及帐实相符。
Assist on setting up and implementing internal control policy of inventory management, organizing stocktaking with warehouse timely, ensure full accuracy of inventory record both in K3 ERP system and CEMS system.3. 协助制定并监督执行固定资产管理的内部控制制度，建立健全固定资产采购/验收/登记入帐/折旧计提/维修/报废等帐务处理和实物管理；定期组织固定资产盘点，确保帐实相符；参与并协助维修部门界定大修理及年度维修预算的制定。
Assist on setting up and implementing internal control policy of fixed assets management, improving the procedure of fixed assets purchase, receiving, account booking, maintenance, disposal and so on; organizing fixed assets checking timely to ensure full accuracy of fixed assets record; involving in annual assets maintenance planning and measuring.4. 协助编制年度成本预算；在月度成本分析的基础上确认实际成本与预算差异及差异原因；协助生产部门提出实际可行的成本控制计划，并确实监督执行。
Assist on preparing annual production cost budget; tracking difference between actual costand budget based on monthly production cost analysis; assist on planning and implementing policy of cost control.5. 负责按时编制公司内部月报和中方成本类月度统计报表。
Preparing and submitting internal monthly report and statistic monthly report (costing) to SCIP on time.6. 负责公司ERP系统（采购-财务-销售）功能深化。
Improving and developing function of ERP (purchase-accounting-sales).7. 负责进行项目成本核算，对在建工程项目进行清理，将完工项目结转至固定资产。
Responsible for project cost reporting / analysis, in charge of forwarding WIP Assets to Fixed Assets.8. 负责协助完成年度审计，年度财务决算，企业年检，税务年检等。
Assist on finishing annual auditing, annual financial completion, annual inspector, annual tax clearance and assessment.9.部门经理安排的其他工作。