Financial Accounting Online Test

Q: What topics are covered in the Financial Accounting Online Test?

财务报表 会计原则 双输入簿记 资产和负债 收入和费用确认 财务比率 现金流量表 库存评估 折旧和摊销 财务分析

About the test:

财务会计测试使用基于方案的多项选择问题来评估候选人的知识和技能与财务报表以及报告，会计原则和概念，预算以及预测，税收合规性和计划，审计和内部控制，财务分析以及决策 - 制造，财务软件和工具。评估候选人的解释和分析财务数据，应用会计标准和法规以及有效地与利益相关者进行财务信息的能力进行评估。

Covered skills:

财务报表
双输入簿记
收入和费用确认
现金流量表
折旧和摊销

会计原则
资产和负债
财务比率
库存评估
财务分析

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9 reasons why

Adaface Financial Accounting Test is the most accurate way to shortlist 会计s

Reason #1

Tests for on-the-job skills

The Financial Accounting Online Test helps recruiters and hiring managers identify qualified candidates from a pool of resumes, and helps in taking objective hiring decisions. It reduces the administrative overhead of interviewing too many candidates and saves time by filtering out unqualified candidates at the first step of the hiring process.

The test screens for the following skills that hiring managers look for in candidates:

准备和分析财务报表
应用会计原则和标准
实施双重簿记
了解资产和负债
承认收入和费用
计算财务比率
解释现金流报表
评估库存
计算折旧和摊销
进行财务分析

Reason #2

No trick questions

Traditional assessment tools use trick questions and puzzles for the screening, which creates a lot of frustration among candidates about having to go through irrelevant screening assessments.

View sample questions

The main reason we started Adaface is that traditional pre-employment assessment platforms are not a fair way for companies to evaluate candidates. At Adaface, our mission is to help companies find great candidates by assessing on-the-job skills required for a role.

Why we started Adaface

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Reason #3

Non-googleable questions

We have a very high focus on the quality of questions that test for on-the-job skills. Every question is non-googleable and we have a very high bar for the level of subject matter experts we onboard to create these questions. We have crawlers to check if any of the questions are leaked online. If/ when a question gets leaked, we get an alert. We change the question for you & let you know.

How we design questions

这些只是我们库中有10,000多个问题的一个小样本。关于此的实际问题财务会计测试将是不可行的.

🧐 Question
Medium Earnings Per Share	Try practice test
Consider the following financial data for 3 companies (in millions) for the year 2022: Which company has the highest Earnings Per Share (EPS) if each company has 50 million outstanding shares?
Medium Net cash receipt on issued bonds	Try practice test
Gajni Inc. issued 2000 $100 9% bonds on May 1 (year 1). These bonds are issued at 103 plus accrued interest. The bonds are dated Jan 1 (year 1) and mature on Jan 1 (year 5). Interest needs to be paid twice a year (Jan 1 and July 1). The cost of issuing the bonds, $5000 was paid by Gajni Inc. to the investment bank. What would be the net cash receipt realized by Gajni Inc. from the issuance of these bonds?
Medium Return on Capital Employed	Try practice test
Consider the following financial data for five companies for the year 2022: Which company has the highest Return on Capital Employed (ROCE)?
Easy Hedge risk using derivates	Try practice test
Phenomenal Pte. Ltd., a Singapore based company secured a new client in Germany for their SaaS business, and is expecting to receive a payment of EUR 1.3 million after 6 weeks. They want to be certain of the amount they receive and plan on using the derivates market to hedge the risk. What action would you recommend?
Medium Comprehensive income Income statement is-us-gaap is-ifrs	Try practice test
ProCoder Inc. reported the following information on Dec 31st. If we ignore income tax, what should ProCoder report as comprehensive income as of Dec 31?
Medium Land Sale Balance Sheet is-us-gaap is-ifrs Asset Classification Acquisition Accounting	Try practice test
Here’s the balance sheet for SinkedIn Ltd as of December 31, 2022: SinkedIn Ltd acquires a smaller company for $100,000 cash. The acquisition adds $60,000 in goodwill and increases the long-term investments by $40,000. Here’s the new balance sheet created after these changes: Which of the following rows are erroneous rows in the balance sheet after the acquisition?
Medium Sell off long-term investment Balance Sheet Dividend distributions Equity transactions is-us-gaap is-ifrs	Try practice test
Review the following balance Sheet for Company Sinclair as of December 31, 2023 (in thousands of dollars) Suppose that Company Sinclair has a tax rate of 30%. What will be the company's new equity balance if the company sells all its long-term investments at their book value, pays off all its short-term debt, and distributes the remaining cash as a dividend to shareholders?

	🧐 Question	🔧 Skill
	Medium Earnings Per Share	3 mins Finance	Try practice test
Consider the following financial data for 3 companies (in millions) for the year 2022: Which company has the highest Earnings Per Share (EPS) if each company has 50 million outstanding shares?
	Medium Net cash receipt on issued bonds	3 mins Finance	Try practice test
Gajni Inc. issued 2000 $100 9% bonds on May 1 (year 1). These bonds are issued at 103 plus accrued interest. The bonds are dated Jan 1 (year 1) and mature on Jan 1 (year 5). Interest needs to be paid twice a year (Jan 1 and July 1). The cost of issuing the bonds, $5000 was paid by Gajni Inc. to the investment bank. What would be the net cash receipt realized by Gajni Inc. from the issuance of these bonds?
	Medium Return on Capital Employed	3 mins Finance	Try practice test
Consider the following financial data for five companies for the year 2022: Which company has the highest Return on Capital Employed (ROCE)?
	Easy Hedge risk using derivates	2 mins Finance	Try practice test
Phenomenal Pte. Ltd., a Singapore based company secured a new client in Germany for their SaaS business, and is expecting to receive a payment of EUR 1.3 million after 6 weeks. They want to be certain of the amount they receive and plan on using the derivates market to hedge the risk. What action would you recommend?
	Medium Comprehensive income Income statement is-us-gaap is-ifrs	2 mins Accounting	Try practice test
ProCoder Inc. reported the following information on Dec 31st. If we ignore income tax, what should ProCoder report as comprehensive income as of Dec 31?
	Medium Land Sale Balance Sheet is-us-gaap is-ifrs Asset Classification Acquisition Accounting	3 mins Accounting	Try practice test
Here’s the balance sheet for SinkedIn Ltd as of December 31, 2022: SinkedIn Ltd acquires a smaller company for $100,000 cash. The acquisition adds $60,000 in goodwill and increases the long-term investments by $40,000. Here’s the new balance sheet created after these changes: Which of the following rows are erroneous rows in the balance sheet after the acquisition?
	Medium Sell off long-term investment Balance Sheet Dividend distributions Equity transactions is-us-gaap is-ifrs	3 mins Accounting	Try practice test
Review the following balance Sheet for Company Sinclair as of December 31, 2023 (in thousands of dollars) Suppose that Company Sinclair has a tax rate of 30%. What will be the company's new equity balance if the company sells all its long-term investments at their book value, pays off all its short-term debt, and distributes the remaining cash as a dividend to shareholders?

	🧐 Question	🔧 Skill	💪 Difficulty	⌛ Time
	Earnings Per Share	Finance	Medium	3 mins	Try practice test
Consider the following financial data for 3 companies (in millions) for the year 2022: Which company has the highest Earnings Per Share (EPS) if each company has 50 million outstanding shares?
	Net cash receipt on issued bonds	Finance	Medium	3 mins	Try practice test
Gajni Inc. issued 2000 $100 9% bonds on May 1 (year 1). These bonds are issued at 103 plus accrued interest. The bonds are dated Jan 1 (year 1) and mature on Jan 1 (year 5). Interest needs to be paid twice a year (Jan 1 and July 1). The cost of issuing the bonds, $5000 was paid by Gajni Inc. to the investment bank. What would be the net cash receipt realized by Gajni Inc. from the issuance of these bonds?
	Return on Capital Employed	Finance	Medium	3 mins	Try practice test
Consider the following financial data for five companies for the year 2022: Which company has the highest Return on Capital Employed (ROCE)?
	Hedge risk using derivates	Finance	Easy	2 mins	Try practice test
Phenomenal Pte. Ltd., a Singapore based company secured a new client in Germany for their SaaS business, and is expecting to receive a payment of EUR 1.3 million after 6 weeks. They want to be certain of the amount they receive and plan on using the derivates market to hedge the risk. What action would you recommend?
	Comprehensive income Income statement is-us-gaap is-ifrs	Accounting	Medium	2 mins	Try practice test
ProCoder Inc. reported the following information on Dec 31st. If we ignore income tax, what should ProCoder report as comprehensive income as of Dec 31?
	Land Sale Balance Sheet is-us-gaap is-ifrs Asset Classification Acquisition Accounting	Accounting	Medium	3 mins	Try practice test
Here’s the balance sheet for SinkedIn Ltd as of December 31, 2022: SinkedIn Ltd acquires a smaller company for $100,000 cash. The acquisition adds $60,000 in goodwill and increases the long-term investments by $40,000. Here’s the new balance sheet created after these changes: Which of the following rows are erroneous rows in the balance sheet after the acquisition?
	Sell off long-term investment Balance Sheet Dividend distributions Equity transactions is-us-gaap is-ifrs	Accounting	Medium	3 mins	Try practice test
Review the following balance Sheet for Company Sinclair as of December 31, 2023 (in thousands of dollars) Suppose that Company Sinclair has a tax rate of 30%. What will be the company's new equity balance if the company sells all its long-term investments at their book value, pays off all its short-term debt, and distributes the remaining cash as a dividend to shareholders?

Reason #4

1200+ customers in 75 countries

借助 Adaface，我们能够将初步筛选流程优化高达 75% 以上，为招聘经理和我们的人才招聘团队节省了宝贵的时间！

Brandon Lee, 人事主管, Love, Bonito

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Reason #5

Designed for elimination, not selection

The most important thing while implementing the pre-employment 财务会计测试 in your hiring process is that it is an elimination tool, not a selection tool. In other words: you want to use the test to eliminate the candidates who do poorly on the test, not to select the candidates who come out at the top. While they are super valuable, pre-employment tests do not paint the entire picture of a candidate’s abilities, knowledge, and motivations. Multiple easy questions are more predictive of a candidate's ability than fewer hard questions. Harder questions are often "trick" based questions, which do not provide any meaningful signal about the candidate's skillset.

Science behind Adaface tests

Reason #6

1 click candidate invites

Email invites: You can send candidates an email invite to the 财务会计测试 from your dashboard by entering their email address.

Public link: You can create a public link for each test that you can share with candidates.

API or integrations: You can invite candidates directly from your ATS by using our pre-built integrations with popular ATS systems or building a custom integration with your in-house ATS.

Reason #7

Detailed scorecards & benchmarks

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Reason #8

High completion rate

Adaface tests are conversational, low-stress, and take just 25-40 mins to complete.

This is why Adaface has the highest test-completion rate (86%), which is more than 2x better than traditional assessments.

Reason #9

Advanced Proctoring

Learn more

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About the Financial Accounting Assessment Test

Why you should use Pre-employment Financial Accounting Online Test?

The 财务会计测试 makes use of scenario-based questions to test for on-the-job skills as opposed to theoretical knowledge, ensuring that candidates who do well on this screening test have the relavant skills. The questions are designed to covered following on-the-job aspects:

准备和分析财务报表以评估公司的财务状况
应用会计原则和标准以准确记录财务交易
执行双重簿记以保持适当的财务记录
确定和分类资产和负债以进行适当的财务报告
根据相关准则识别和记录收入和费用
计算和解释财务比率以评估公司的业绩
准备全面的现金流量声明以跟踪现金的流入和流出
使用适当的方法和技术准确评估库存
应用折旧和摊销方法来分配资产的成本
使用各种工具和技术进行财务分析以评估业务绩效

Once the test is sent to a candidate, the candidate receives a link in email to take the test. For each candidate, you will receive a detailed report with skills breakdown and benchmarks to shortlist the top candidates from your pool.

What topics are covered in the Financial Accounting Online Test?

会计原则
会计原则是管理领域的准则和规则。会计。它们提供了一个以一致，准确的方式记录，分析和报告财务交易的框架记录财务交易，要求每笔交易必须在至少两个帐户中具有相等和相反的条目。该系统有助于维持会计方程的平衡，并允许准确的财务报告和分析。
资产和负债
资产是拥有货币价值的公司拥有的资源，例如现金，库存或财产。另一方面，负债是公司的财务义务或债务，例如贷款或应付账款。衡量资产和负债的知识有助于评估候选人对公司财务状况的理解。
收入和费用确认
收入和费用确认是记录和报告收入和报告收入和费用的过程适当的会计期。它可以确保在收入赚取收入并在产生费用时确认收入，准确地反映公司的财务业绩。
财务比率
财务比率是使用的数学计算。评估公司的财务绩效，流动性，偿付能力和盈利能力。这些比率为公司运营的效率和有效性提供了有意义的见解，并有助于财务决策和分析。
现金流量声明
现金流量声明是财务报表，在特定时期内显示公司内现金的流入和流出。它提供了有关现金如何生成和使用的摘要，可以分析公司的流动性和履行其财务义务的能力。
库存估值
库存估值是分配的过程公司库存的货币价值。这对于财务报告目的很重要，有助于评估公司的盈利能力，库存营业额和整体财务状况。
财务分析
财务分析涉及检查财务报表，比率和其他财务数据与评估公司的绩效和健康。它有助于确定趋势，优势，劣势，并就投资，信贷和整体财务策略做出明智的决定。
Full list of covered topics
The actual topics of the questions in the final test will depend on your job description and requirements. However, here's a list of topics you can expect the questions for 财务会计测试 to be based on.
财务报表
收入证明
资产负债表
现金流量表
股东权益声明
会计原则
收入确认
匹配的规则
物质原则
一致性原则
双输入簿记
总分类帐
日记条目
借方和积分
审判平衡
资产和负债
当前资产
非流动资产
流动负债
非流动负债
收入和费用确认
应计会计
现金核算
递延收入
预提费用
财务比率
流动性比率
盈利比
偿付能力比
效率比
现金流量表
操作活动
投资活动
融资活动
非现金投资和融资活动
库存评估
FIFO
lifo
加权平均
具体识别
折旧和摊销
直线折旧
余额折旧的双重下降
生产折旧单位
年份数字折旧
摊销
财务分析
SWOT分析
比率分析
垂直分析
水平分析
杜邦分析
常识分析
成本体积 - 企业分析
基准测试

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What roles can I use the Financial Accounting Online Test for?

会计
金融分析师
审核员
税务专业人士
索赔调节器
风险经理

How is the Financial Accounting Online Test customized for senior candidates?

For intermediate/ experienced candidates, we customize the assessment questions to include advanced topics and increase the difficulty level of the questions. This might include adding questions on topics like