2020polyu mpa面经附回答（offer已拿）

递延所得税UID：3920705

笔试题是Describe the desirable attributes of a professional accountant, and explain why those attributes are deemed desirable. Which attribute do you think as the most important attribute?
笔试题一天一换，我只准备了公允价值那个，没准备到临时写的，还写错一个单词QAQ，大家最好在寄托里搜集多几个笔试题理清思路！
The first desirable attribute of a professional accountant is integrity. Because accountants should obey basic ethical standard or they may break the law and undergo the punishment of law. For example, if the manager ask the accountant to window dressing or make fake accounts, the accountant should reject and explain to the manager with integrity.
The second desirable attribute of a professional accountant is patience. It is not uncommon that accountants always deal with huge amount of files, such as receipts for one year. Therefore it is necessary for accountants to be patient with their work and cope with them one by one. In other words, accountants should be calm and well-organized.
In my opinion, the most important attribute is integrity. Integrity is not only an ethical requirement, but also a way to protect accountants. Without integrity, accountants may have the danger of law punishment, which could destroy a person.
面试：1.自我介绍（要包括教育经历，实习）
My name is xxx, I will graduate from XX in 2020. In this situation, I would like describe myself in several words. First is compound. Through the undergraduate studies, I not only learn basic data analysis skills, such as data visualization, but also have accumulated practical experience in accounting, such as my previous internship as financial assistant in Texel. Second is well-organized. I once took part in a marketing competition. Within a short period of time in 2 days, I quickly made a plan for my team; and then I finished 3 PPTs and co-worked with teammates to record videos. Finally, we successfully finished the work and got a certification.
2.职业规划
In the short term, I plan to be an accountant in a corporate in Hongkong or Shenzhen, accumulating work experience from financial accounting to management accounting. In the long term, I plan to seek career advancement in the same organization and become a director in the finance department.
3.问题2追加-管理会计和财务会计的区别？
根据回忆我答的是：Financial accounting is about recording historial data, while management accounting is about analysing data and helping the management make decisions. So the difference is that managment accounting can help the management make decisions, while financial accounting can merely record some data.
4.为什么来申请这个项目？
First, I really develop interest in several courses in your program, such as Theory & Practice of Accounting in China, as I will acquire specific and practical knowledge about accounting in China where I hope to work. Second, many of the teachers are experienced practitioners in the fields of accounting, finance and taxation, so I believe they could provide me with specialist skills.
5.你的CV里写了实习时参与做报表，请说一个实习时遇到的分录
我当时大脑一片空白，怎么这么难还要用英语答分录···我回的是实习生做的分录比较简单，比如debit cash credit bank （为啥问这个估计老师觉得实习生就做报表就很神奇，我是因为在亲戚家的单位实习就可以随便选做啥，我就做了报表ORZ）
6.问题5追加-这个分录的作用是什么？
（我答反了，这么简单的借贷我脑子抽了）我答成了收到客户的现金然后存入银行，我还要和上司一起去银行拿收据receipt（乱答ing）正确的应该是draw cash from the bank and get a receipt/statement from the bank啊啊面试完才反应过来答反了我难过了整整五天还好还是收到offer了，目前看来我是这一届面试唯一一个遇到专业问题的还是两个，大家要做好心理准备哈
7.你还有什么问题？
Could you please tell me Do you have internship opportunities offered to students? 回答是没有实习但是有宣讲会
我感觉我笔试一般般，面试虽然答错了一个但是问题很难，目前看来只有我被问到专业问题ORZ所以综合下来还是可以及格的 反正过程惊吓但offer到手啦
我的背景介绍在这个帖子https://bbs.gter.net/thread-2299315-1-1.html

annlauUID：4018088

好难????怎么问到这么专业的问题，好可怕:(

Gter4155657UID：4155657

楼主写得太详细了。
永远感激楼主这样精力旺盛又热心肠的素未谋面的互联网好朋友