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往年经验贴文章汇总：
上海大学MPAcc专业复试分值占比高，阅卷严格，是上海大学所有专业中最看重复试的专业，此文汇总MPAcc往年复试中综合面试常见的问题！
2020年上海大学MPAcc复试，悉尼工商学院复试分数线：215分，大概89进42（总名额53，已推免11）；管理学院复试分数线：220分，到216名，大概220进96,（今年计划总招生名额107已推免11，剩余96），备注：假设不扩招。
今年疫情年魔幻年，确定网络面试（双机位），对于学生压力大（20min见分晓），对于招生单位亦然，常规考察形式势必要精心设计有所调整，比如常规笔试题可能改为开放型综合应用题。面试问题可能更具备考察性，综合性。
今年邀请了19管院高分复试学姐（授课经验丰富，专业素养高），19悉商复试前几学姐（220+逆袭王）传授复试经验！两位学姐今年均带了不少机构的一对一辅导，经验丰富！
我们联盟组织了先导MPAcc复试规划逆袭课程，团购价99元，点击可以报名：报名链接（点击）
在规划逆袭课上会有MPAcc学姐详细分析，从网络复试注意事项，到面试具体开展，到简历如何包装设计成为一个合格的MPAcc准研究生，甚至引导面试官提问，掌控全场实现逆袭，加上答疑环节，一应俱全。
本文主要内容如下：
- 面试逻辑简要分析及注意事项；
- MPAcc英语面试往年问题汇总；
- MPAcc专业面试往年问题汇总；
下面由我TOP考研平头哥学长先抛砖引玉：简析面试逻辑及注意事项，复试通用。
先从常规角度，综合面试中会涉及哪些问题？
专业问题（专业相关），家常问题（日常，生活），个人问题（结合你简历及提交材料经历引申而来的问题），热点问题（中英文）。
其中最重要的就是专业问题，个人问题以及热点问题，至于为什么会再后文中从底层逻辑分析。
由于今年热点时间层出不穷（我们431金融专业时事热点课已超过20h）加上网络面试考察，在常规问题的准备基础上，需要注意结合当下热点问题进行准备，方能守正出奇。
- 老师为什么会问热点问题？（中英文）
- 看面试分组，不同老师风格不同，经管类普遍会结合热点；
- 热点问题更具考察性，能更好地评估考生的语言表达及逻辑能力，亦能反映考生的专业素养；
- 相当于网络面试的附加题；
- 对于高分段高综合素质考生，除了闲话家常，热点问题往往是锦上添花之问（2019年管院复试第一学姐在漂亮回答一系列ACCA问题后，就被问了热点）；
- 对于低分考生的逆袭考验（19悉商初试220+逆袭学姐，热点问题表现得侃侃而谈，游刃有余）
关于面试逻辑简要分析及注意事项会出一个面试专题，五一后更新。
英语面试往年问题汇总：
- 自我介绍（姓名，家乡，毕业学校，爱好）
Good afternoon, dear professors. Thank you for giving me such a chance. My name is Chen, 23 years old. I come from Zhumadian, a beautiful city of HeNan province. I graduated from Nanjing University Of Information Science and Technology last year, majoring in Ecology. During my 4-years studies, I have won a series of scholarship. Besides, When I was a junior,I had passed the National Computer Rank 4 Examination and CET6. When I was senior,I took part in the postgraduate qualifying examination but failed.
When I was in university, I major in Ecology and I spent a lot of time on conducting experiments, which made me a earnest and dedicated person. During the period, I learnt a lot but also realized Ecology is not a good choice for me to regard it as a job.Then I shift my attention to Accounting.And after a period of studying, I got the Certificate of Accounting Professional.I have heard the test of CPA since I was a fresh man and decided to pass it someday. I have been prepared for 3 months last year but failed in the end. Therefore, one of my purposes of puesuing gratuate study is to upgrade my professional Accounting knowledge and pass some subjects of CPA test.
In my spare time, I like running and doing some exercise in the gym, which insure me a strong body to study and work. And the process of exercising make me a determined and hard-working man.
In short, I expect to continue my study in ShangHai University in the following 2 years. Thank you for your valuable oppounsity.
家乡
Hello,everyone.I am Chen.I come from Zhumadian,Henan province.As we all know,Henan province has a large population.And there are so many senior three students taking part in the college entrance examination every year,up to one million students.It’s very lucky for me to stand here to give this speech.Also,my hometown,Zhumadian,has a lot of population,about eight million.It’s located in the southeast of Henan.As for weather,Zhumadian is the typical temperate monsoon climate.It is cold and dry in winter while it’s hot and wet in summer,which is different with Shanghai.Besides,my hometown is very beautiful,Chaya mountain is the most famous tourist attraction in Zhumadian,each year many people across the country come here to have fun.It’s also an exterior base of Journey To The West.Zhumadian is a not big,but warmful and beautiful city.I love my hometown,That’s all,thank you.
家庭
There are three members in my family, my parents and me. My father is worker in Zhumadian railway Station. He often goes out on work. So most of the housework is done by my industrious mom. Climbing at weekends is our common interest. The fresh air and natural beauty can help us get rid of tiredness. They can strengthen our relation, too. During my preparing for coming here, my parents” love and support have always been my power. And I hope in future I will be able to repay them.
爱好
In my spare time,I like running and doing some exercise in the gym,which insure me a strong body to study and work.When I was in high school,I was in poor health and had got rhinitis.So when I got into university,I started exercise.Two years later,when I got into hosipial for a physical examination, I was glad to hear that i had already recovered from rhinitis.This is what I got from exercise. Besides, the process of exercising is a good time for thinking and patience promoting. In a word,I like exercise,because it make me a determined and hard-working man.
学校
Nanjing University of Information Science & Technology (NUIST), founded in 1960 was designated in 1978 as one of the key institutions of higher learning in China. NUIST is a national-level key university co-constructed by the Jiangsu Provincial People’s Government. NUIST has a complete higher education system with undergraduate, postgraduate, doctoral programs as well as post-doctoral research centers. The discipline of Atmospheric Science ranks No. 1 in the national discipline evaluation conducted by the Ministry of Education of China in 2012, which has great influence in the world.
I am very proud of my university, and I really appreciate the education my university and professor give to me.
- 研究生规划
If luckily I got the chance to learn Accounting in ShangHai university,I have many goals to achieve.First,I will concentrate on the studying of theoritical knowledge and constucting a solid base for my future work.Second,I hope I can build a systematic view and get a complete comprehension of accountanting.And what’s more,I am dreaming of the participation of some relevant projects to get more experience in practice,in this way,I can get something that cannot acquired from textbooks.In a word,I am looking forward to making a solid fodunation for future profession after two years study here.
- 为什么选上海和上大？
Shanghai is China’s center of commerce and finance, and has been described as a “showpiece” of the world’s fastest-growing economy. If I can study here in the future,I will have more work opportunity.And ShangHai University is a comprehensive university.It can provide me more resources and more rewarded education.Besides,the position of ShangHai University is superior and I want stay in ShangHai.Combining my ability,I think ShangHai University is my best choise. 4. 为什么转到这个专业？When I was in university,I major in Ecology and I spent a lot of time on conducting experiments,which made me a earnest and dedicated person.During the period,I learnt a lot but also realized Ecology is not a good choice for me to regard it as a job.When I was senior,I took a accountanting class by accident and found that I was interested in accountanting. Then I shift my attention to it and after a period of studying, I got the Certificate of Accounting Professional.I am good at math and sensitive to figures,so I want to learn more about accountanting and regard it as a job of life.
- 什么是会计？什么是金融？什么是财务？它们有什么区别和联系？
In my opinion,auuountanting is based on figures.It connects financing and tax.Accountanting reflects the state of operation.It’s of great significance for the economy.And It’s one of the most important component of the modern business world.Every store,restauant and school cannot do without accountanting.Accountanting is a profession of regarding,classifying,summarizing and interpreting of those business activities that can be expressed in monetary terms.
- 遇到过最大的挫折，你是怎样克服的？
The biggest setback I have ever met was my last failure in the postgraduate qualifying examination.After that,I felt very uepset for a long time.I don’t know what to do next.And one day,I got a phone call from my father and he said:“Son,nothing can stop you but yourself.”And this word have motivited me until now.Then I made a plan and decided to do it again.After graduation,I did not go for a work and live around my school.It’s very boring to study alone,but I’m not loneily,my dream is always with me,and I know it can be surely come ture in the future.
- 中国经济为什么会高速发展？
In recent years, china has experienced rapid growth. The development of economy is fast but not healthy. It’s reflected in the sharply rise of prices, widening gap between the rich and poor, behaviors of breaking promises, and so on. In a word, china must change economic development model. Pay more attention to education, technology and the fundamental method.
When talking about accounting, there are several principles. Principle of historical cost is one of those important accounting principles. It means the recording of accounting elements should use the acquisition cost when economic bussiness took place.
- 经济与管理的区别。
- 对大学生恋爱的看法。
In my point,I think it’s not bad for college student to fall in love.
Firstly, they have been old enough to fall in love. Imagine if they are not studying here, they should have got marrige at hometown. Some people may say most of them can not get together when they graduate from college. In my viewpoint,if they love the other very much,they will get married in the end.
Secondly, the love between college students are more actual. They fall in love because they love each other. In today’s society, people pay more attention on money and other material things. Thus I think college students should seize the oppotunity to enjoy the actual love.
Thirdly, love may stimulate them to study carefully. To give a better impression, they will study more carefully to attract the girl’s eyeballs. Once they fall in love, they will study together to strive for their future, and they will develop themselves at the same time.
- 普京和习大大怎么样？
- 对股市的看法，是否炒股？
没听清问题时说：Sorry，I can`t follow you.Can you repeat that question again?
不要不懂装懂：Sorry，but I have no idea about it.
专业面试问题往年汇总：
专业面试
- 面试题每个人都不一样，以下是问的比较多的：
- 盈余管理是什么？
- 你怎么看待利润？利润高是好事吗？
- 怎么看待价格战？
- 加速折旧法
- 净利润和现金流量
- 剩余股利政策的含义
- 市盈率的含义
- 什么是财务杠杆？
- 行政管理部门业务招待费计入什么科目？
- 招待费用的计税过程？扣除限额？
- 递延所得税
- 公允价值的含义。哪些账户用公允价值计量？
- 存货的初始计量、发出计量、后续计量
- 固定资产处理的会计分录（哪几个过程）
- 现金流量表的构成（具体又包括哪些内容）
- 现金流量表的编制方法（直接法、间接法）
- 所有者权益的构成
- 资本公积可以通过哪些方式得到？
- 内含报酬率如何计算？
- 净现值如何计算（哪几种方法）
- 什么是资本资产定价模型？
- 持满至到期收益率的含义是什么？怎么计算？它是期望收益率还是必要收益率？
综合面试（含闲聊话题）:
- 请你谈下对市盈率的认识？企业一年编四次报表对EPS有什么影响？
- 会计信息质量中的及时性怎么理解？
- Please introduce yourself briefly.（必考题）
- What is the reason you choose Shanghai University? And why do you choose MPAcc?
- How do u understand the Counting? And talk about you understanding to the quality of counting information.
- 谈下你对复旦投毒事件的看法？（当年时事）
- 谈下你对大学生恋爱的看法？
- Say something about the biggest setback you suffering.
- 为什么选择上海大学？（常考题）
- 谈下对会计计量属性的认识？
- 固定资产折旧有哪些方法？
- 谈下对可变现净值的认识？
- 现金折扣与商业折扣分别指什么？
- 股利分配方式有哪些？请分别阐述。
- 财务杠杆、经营杠杆分别指什么？对利润有什么影响。
- 债权人着重财务报告哪些指标？
- 你遇到的最大挫折是什么？怎么战胜挫折的？
- 有恋爱经历吗？怎么看待大学恋爱？
- 什么是剩余股利分配政策？
- 资本资产定价模型。
- 谈下对现在考研热的看法？你的研究生学习期间如何规划？
- 会计计量属性。
- 企业生产车间的固定资产的折旧记入什么费用？生产车间的管理人员的工资记入什么费用?什么是应收账款的机会成本？如何计算？是属于未来的还是历史的？
- 为什么选择MPAcc，谈下你的职业规划？（常考题）
- 人工智能的发展可能将会计从业者取代，你怎么看这个问题？
