{
  "timestamp": "2026-01-07 13:44:18",
  "job_position": "财务",
  "questions": [
    {
      "main_question": "请解释什么是财务报表？它包括哪些主要组成部分？",
      "follow_ups": [
        "如何分析财务报表来评估企业的财务状况？",
        "财务报表中的哪些指标对投资者最为重要？",
        "如何识别财务报表中的异常情况？"
      ]
    },
    {
      "main_question": "什么是预算管理？如何制定和执行有效的预算？",
      "follow_ups": [
        "预算编制的流程是怎样的？",
        "如何监控预算执行情况并进行调整？",
        "在预算管理中，你遇到过哪些挑战？如何克服的？"
      ]
    },
    {
      "main_question": "请解释什么是成本核算？它在企业管理中的作用是什么？",
      "follow_ups": [
        "你熟悉哪些成本核算方法？它们各自适用于什么场景？",
        "如何通过成本核算来优化企业的成本结构？",
        "如何处理间接成本的分配问题？"
      ]
    },
    {
      "main_question": "什么是内部控制？如何建立有效的内部控制体系？",
      "follow_ups": [
        "内部控制的目标是什么？",
        "如何评估内部控制的有效性？",
        "在内部控制方面，你有什么经验或案例？"
      ]
    },
    {
      "main_question": "请解释什么是税务筹划？它与逃税有什么区别？",
      "follow_ups": [
        "税务筹划的基本原则是什么？",
        "如何在合法合规的前提下进行税务筹划？",
        "你熟悉哪些常见的税务筹划方法？"
      ]
    }
  ],
  "answers": [
    "“财务报表其实就是企业把一段时间的财务情况、经营成果这些信息，用规范的表格和文字整理出来的书面文件，不管是投资者看企业值不值得投，还是管理者做决策，都得靠它来了解情况。<br/> <br/>主要分这么几块：第一是资产负债表，看的是某一个时间点，企业有多少资产、欠了多少债、股东有多少权益，核心就是资产等于负债加所有者权益；第二是利润表，能看出企业一段时间内赚了多少钱，收入减去费用就是利润，直接反映盈利能力；第三是现金流量表，记录企业现金的进和出，分经营、投资、筹资三种活动的现金流，能看出来企业的钱够不够用、周转怎么样；第四是所有者权益变动表，就是股东的权益在这段时间里怎么变的，比如股本有没有增加、利润有没有分配；最后还有报表附注，把报表里没说清楚的地方补充说明，比如用了什么会计政策、有没有重大事项，让报表内容更明白。”\n未选择文件",
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