新鲜出炉的面试问题 -babyevan(evan) @SF湾区华人论坛:SF湾区枫下论坛 The Rolia Forum of San Francisco

新鲜出炉的面试问题

babyevan(evan)

本文发表在 rolia.net 枫下论坛新鲜出炉的面试问题

感谢老师-Joyce；感谢7y7；感谢“会计论坛”; 也感谢我的一位好朋友(我知道你也许会来的, 谢谢你给面试大白丁的one-on-one 辅导)

常常来Rolia取经，但是大多数时间潜水。因为刚刚换了工作，总结了一下新鲜出炉的面试问题，希望对姐妹们有帮助。

深深觉得写简历和面试是两门比专业课还重要的课，一定要pass, 没有捷径。在这轮战斗告一段落的时候，我也终于体会到： The results are important while the behaviors to achieve the results are equally important to who we are.

Behavior Questions:

1. Introducing yourself （Tell me about yourself）

2. Describe your job. (Prepare some job related examples.)

3. What is your strength and weakness?

4. How do you deal with difficult people?

5. How many people in your department? What is the reporting structure?

6. How do you solve the conflict?

7. Give an example about how do you detect and fix a problem.

8. How do you think your manager will talk about you if I call her/him now?

9. What are the functions of the company?

10. What is the most difficult part when you do reconciliation?

11. Give an example when you work with team and have job done.

12. Give an example of the difficulty you have overcome.

13. Do you have any questions about the company and me (Interviewer)?

14. Which position will be most fit you if you can design one? Why?

15. What differentiate you from others?

16. What do you think it is the most important for this position?

Accounting questions:

1. Describe inter-co transaction flow. How do you do the reconciliation for inter-co

2. What is your understanding of SOX.

3. Are you familiar with ARO? What is it?

4. Are you familiar with HUB accounting?

5. What is accrual? Why does the company need Accrual? Give an example and explain.

6. What is EBAIT? How will you get this figure? What is the relationship between EBAIT and net income? Where will you place "restructure" on the statement? Why?

7. What is COGS? How do you calculate it understand inter-co situation?

8. What are the difference between prepaid expense and accrual expense?

9. Are you comfortable with Excel? From 1-10, how do you rate your skills? Why?

10. During month end, if there is a request from other functional department and you don't have the information directly but you know your teammate has it. Will you ask from her?更多精彩文章及讨论，请光临枫下论坛 rolia.net

(#16412@41)
Last Updated: 2008-6-3

哈哈! 你忘了感谢CCTV啦! 衷心恭喜你, 你的一手资料也很宝贵! -6bear6(maple bear); 2008-6-3 (#16413@41)

Hehe，儿子正在那说：“危楼高百尺，手可摘星辰”呢。 -babyevan(evan); 2008-6-3 {147} (#16414@41)
我心想这不是说我呢嘛。If it is not reaching a point, ”得过且过“是我最好的写照。这不又花钱买了个缓。内疚啊。儿子渐渐大了，我得起到模范表率作用啊。

顶! Thanks for sharing。“感谢老师-Joyce”？你是说我吗？ :-) -specialday(Joyce); 2008-6-3 (#16419@41)

Ding! Thank you for sharing. Lucy -zhangxing(zhangxing); 2008-6-3 (#16420@41)
当然是了，谢谢老师帮我改简历。 -babyevan(evan); 2008-6-3 (#16435@41)

是你呀! 动作真快! 你的儿子？天哪，你看上去像刚大学毕业的小女孩，不敢相信! Congrats again! :-) -specialday(Joyce); 2008-6-3 (#16448@41)

谢谢老师！ -babyevan(evan); 2008-6-3 (#16455@41)

给个精华, 鼓励一下. 希望详细写一下找工经历给大家借鉴. //Accounting questions看了一下, 80%不会答, 汗一下先. -jinx99(CGA); 2008-6-3 (#16440@41)

一定一定！让我好好想想。 -babyevan(evan); 2008-6-3 (#16456@41)

good questions..please give answer -susanning00(susanning); 2008-6-4 {43} (#16463@41)
very usefel question.can you give us answer

也看了一下Accounting questions, 也是80%不会答，嘿嘿! -specialday(Joyce); 2008-6-4 (#16471@41)

Could you tell me what are the differences between these two questions? -silverlining(后悔混天涯); 2008-6-4 {298} (#16467@41)

How do you solve conflict? and How do you deal with diffcult person? I have same anwers for these two.

I als came across three questions which I am unable to identify the differences:

how do you priortize, how do you organize, describe your time management skill?

Thank you for sharing!

赶快搬个小凳子，坐着等答案。 :-) -specialday(Joyce); 2008-6-4 (#16470@41)

抢着沙发位置坐板凳. -toysrus(越来越没劲); 2008-6-4 (#16475@41)
我把我的答案写出来供大家参考。当然我不知道是对是错，因为没给判分。如果错了，请大家给改改。谢谢！ -babyevan(evan); 2008-6-5 {3042} (#16536@41)
本文发表在 rolia.net 枫下论坛Accounting questions:

1. Describe inter-co transaction flow. How do you do the reconciliation for inter-co?
Inter-co will have both receiving party and sending party. When one party has any entry, we will make sure the counterpart booked entry as well. Because of the transfer price, the accrual entry and actual billing will have the difference of the uplift. My understanding is if there is no actual billing when the transaction incurred, we will need to accrual and then reverse it when actual billed. In theory, accrual account will be 0 in balance at a certain time. When billing the accounting entry will be dr. expense (cost) dr. interco (uplift) and cr interco liablitity. When making payment, the entry will be dr. interco liability Cr. AP clearing. And then Dr. AP Clearing and Cr. Bank. So when I am doing interco recons, I know interco liability accounts and AP clearing accounts are supposed to be 0 in theory. If not, I will need to drill down to find variance. For sure, there are always variance for variety reason, which is the most interesting part since it draws me to find the story behind the numbers.
After I am taking over the inter-co recons, I also improved our business process by separating service from goods. By going this, I am able to focus on different possibilities.

2. What is your understanding of SOX.
In our company, we have a special tool to do accounts recons. We need to strictly follow every single procedure to make sure the subledger and ledger agree.
We have SOD Matrix analysis for every function and control point on every step in the process.

3. Are you familiar with ARD? What is it?
ARD is Asset Retirement and Disposal. To me, when retiring asset, the most important part is to check and see which account has been debit (cost or expense)

4. Are you familiar with HUB accounting?
I am not familiar with it. In the company I worked for the distribution center has been outsourcing. My understanding is Hub Accounting will be focusing on GR/IR account.

5. What is accrual? Why does the company need Accrual? Give an example and explain.
Based on matching principal, we need to book accrual entry to ensure the correct accounting. ( I gave an accrue bonus example.)

6. What is EBAIT? How will you get this figure? What is the relationship between EBAIT and net income? Where will you place "restructure" on the statement? Why?
Earning before amortization, interests and tax.
“Restructure” will be placed between EBAIT and net Income since it is not daily transaction.

7. What is COGS? How do you calculate it under inter-co situation?
COGS + transfer price

8. What are the difference between prepaid expense and accrual expense?
Prepaid expense is actually asset while accrual expense is expense incurred but hasn’t actually expensed yet. For example, we accrual bonus every month but we will pay employee at the end of year and it is based on company and individual performance. So the accrual entry may be different from the actual entry.更多精彩文章及讨论，请光临枫下论坛 rolia.net

Bravo! Few correction on the abbreviations. -toysrus(越来越没劲); 2008-6-5 {218} (#16543@41)
EBAIT should be EBITDA.(earnings before interest, tax, depreciation and amortization)
ARD should be ARO that relates to accretion expenses.(asset retirement obligation, please refer to CICA HB Sec 3110, FASB Stmt 143)

谢谢。对对对。是ARO. 当时面试我的人更正我了，我没听清也没记住。现在想起了。 -babyevan(evan); 2008-6-5 (#16555@41)

Thanks for sharing! -lastdayofschool(在夏天做帐); 2008-6-5 (#16549@41)
谢谢分享。在面试时能给出这些答案已经很不容易了，如果我是hiring manager也一定会请你的。就喜欢像你这样做事认真的人。 :-) -specialday(Joyce); 2008-6-5 (#16552@41)
The answer for Q2 (SOX) is a little bit weak, I think. You could give a big picture in one or two sentences before you move to details. (It's only my opinion) . -jinx99(CGA); 2008-6-5 (#16553@41)

是的，我觉得也是。因为这个公司是上市公司的总部，挺重视这个。但是我回答的不好。平时常说，但是真正回答时不知道怎么组织。 -babyevan(evan); 2008-6-5 (#16556@41)

How about start with "While the Sarbanes-Oxley law, or "SOX" for short, reforms the reporting and governance standards for public companies, My previous experience with SOX......." -jinx99(CGA); 2008-6-5 (#16560@41)

^_^ -honeyhoney(I BELIEVE); 2008-6-4 {164} (#16476@41)
client is ur first priority;
organize ur work in a good plan;
complete ur work in a timely base
in accordance to ur plan
which is subject to adjustment if any
hehe, 2 cents for 纸上谈兵: Conflict is not necessarily bad. You may have conflicts even with very nice ppl during work. As long as conflict is NOT PERSONAL, and constructive, it's good for work. -wanglaowu(一点正经没有废话一堆); 2008-6-4 {129} (#16478@41)
Just deal with it maturely to find out the reason and figure out a constructive solution. Attitude & communication are important.

Another 2 cents: Aggressive is not Dominating or Condescending. Aggressive is not necessarily bad, as long as you are POLITE! -wanglaowu(一点正经没有废话一堆); 2008-6-4 (#16481@41)

My understanding: Conflict needs to be link to Issues, while difficult person more focus on how to deal with people. -minnaz(minna); 2008-6-4 (#16491@41)
2 cents: same case can be used for different behaviour questions (say 2) & 3). However, 1)Organization related to leadship, 2) Time management skill need to be talk some in theory. 3) Prioritize asks for detail example -minnaz(minna); 2008-6-4 (#16492@41)
我觉得这两个问题没有特别大的不同。一个对人，一个对事。个人意见：回答的重点是反映出来，你是好的teamplayer 并且- -babyevan(evan); 2008-6-5 {266} (#16539@41)
你的judge based on accounting practice and company policy. If it doesn't work, report to your manager. My understanding is conflict is not discussion and arguement. You are able to solve the issue during discussion and argument stage since you are good teamplayer
刚才又看了一下“会计红宝书”里的“找工宝典”，behavior questions 总结里就有这两个问题的答案。正在找工的JM真的应该好好看看“会计红宝书”。 -specialday(Joyce); 2008-6-5 {2428} (#16558@41)
本文发表在 rolia.net 枫下论坛9.What kinds of people do you have difficulties working with?

In my last three jobs I have worked with men and women from very diverse
backgrounds and cultures. The only time I had difficulty was with people
who were dishonest about work issues. I worked with one woman who was taking
credit for work that her team accomplished. I had an opportunity to talk
with her one day and explained how she was affecting the morale. She became
very upset that others saw her that way, and said she was unaware of her
behavior or the reactions of others. Her behavior changed after our talk.
What I learned from that experience is that sometimes what we perceive about
others is not always the case if we check it out.

10.How do you handle conflict? (How would you evaluate your ability to deal
with conflict?)

On the job, there are many possible sources of conflict. Conflicts with:
fellow employees management rules, procedures clients, customers demands
of work vs. personal life, family The best way to approach a good answer
is to look at if from the employers point of view─they want to be your
first priority and they want you to solve problems (not bring them any).
“I know everything cannot run smoothly at work all the time. When there
is a conflict I usually try to determine the source of the problem and see
if it can be solved. This might involve other members of the work team discussing
the problem and offering possible solutions. I would then try to pick the
solution which appears to have the best outcome and put it into action.”
A natural follow-up to this would be: Tell me when you solved a conflict
at work. So, have a brief example a short story to illustrate your approach.
Even if not asked, you can offer your story! If it proves your point and
accentuates a skill needed for the position, go with it.

I believe I am quite good at handling conflict. Working in retail and in
the residence halls required that I make many unpopular decisions at times,
whether it was terminating an associate or taking judicial action on a resident.
Often the person in conflict with me would be upset and sometimes physically
outraged. I would always make sure that I fully explained the situation,
the policies behind my decision, and why those policies exist. Usually by
the end of the conversation, the person could see the other side of the
situation.更多精彩文章及讨论，请光临枫下论坛 rolia.net

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新鲜出炉的面试问题

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