最近看了不少跳槽的朋友简历，整理了一些常见问题供参考。一家之言，经验能力有限，有错漏处诚请纠正。

出于行业和企业，企业财务部结构和人员差别很大，一般稍有规模的结构为：

General Accounting Department (usually includes A/P, A/R, Fixed Assets, some cases can be huge depending on industry)

Finance Department

Audit Department

相应的员工reporting structure (由低到高）:

Bookkeeper / Clerk / Staff / Associate / Assistant (A/P, A/R, etc) -> Supervisor

Supervisor & Accountant -> Accounting Manager

Accounting Manager & Financial Analyst & Senior Accountant -> Finance Controller

Finance Controller -> VP Finance

VP Finance -> CFO

Auditor 地位比较特殊，行政上向CEO或CFO汇报，业务上则直接向Audit Commitee(董事会)负责

注：

考虑career path的时候要注意，向同一层次 report 的一般是同级，所以很多Sr. Accountant or FA虽然不是经理，待遇可能和经理一样。同样Title，向部门经理report的会比向VP report的级别低。总之离管理层核心越近的身价越高，大企业 Senior Financial Analyst 常比中小企业的 controller 更昂贵。

相应技能要求：

A/P通用技能:

invoice coding

data entry　（尤其小键盘速度）

cheque run

maintain vendor list & A/P subledger

filing

respond to requests from vendor/operation/finance/auditor/management, etc.

大中公司A/P另需要:

purchase order

invoice review (matching, coding, approval)

expense reporting system

corporate credit card, etc.

A/R:

invoice

deposit

collection

maintain customer list & A/R subledger

debit & credit notes

work with customer/pricing department/finance/logistics department, etc.

Accountant:

bank reconciliation

month-end closing

post G/L entry (usually period end adjustment, prepaid, correction, accrual, allocation, etc)

B/S reconciliation

reconcile sub-ledger to G/L

maintain G/L

fixed assets

GST QST

Trial Balance

process electronic batch invoice

inter-company reconciliation, etc.

Senior Accountant:

cost accounting

corporate tax

financial reporting

foreign exchange

specialist like hedging accounting, etc.

Financial Analyst:

budget & forecast

decision support

ERP implementation

process improvement

ERP super user

maintain chart of accounts

report writing & maintenance (P&L, B/S, TB, variance, GM, Profitability, etc)

Compliance (SOX B198)

internal control

P&L consolidation

data migration

GAAP reconciliation

variance analysis

financial analysis (ratio, pricing, margin, profitability, KPI, etc)

train business managers about financial process & applications

ad-hoc projects, etc.

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