面试常见的15个问题及解答财务人员笔试题

时间:2024.4.27

财务人员面试题(每题5分)

1、 请你做个简单的自我介绍。

2、 你为什么想为我们工作?我们为什么要雇用你?

3、 你觉得自己最大的长处是什么?自己最大的缺点是什么?

4、 谈谈你未来3-5年的职业计划

5、你是如何看待财务这个专业的?

6、请说说看你是怎么对财务产生兴趣的?

7、请问你在信用贷款和纳税方面有那些经验?

8、请你说说你在分析资金周转和差异方面的经验。

9、请谈谈你所熟悉的成本核算系统。

10、请问你用过哪些总帐系统?

11、原始凭证审核的内容有哪些?

12、叙述目前郑州市增值税一般纳税人企业纳税申报程序。

13、一部汽车原值10万,已提2万,现在以5万出售,如何做会计处理?

14、100万不含税的销售收入,请问如何做会计处理?

15、一小规模工业企业,本月销售额含税价400万元,假设银行已收齐全部款项,请作出此项销售的相关分录。

假设该企业按含税销售额缴纳印花税,作出下月在缴纳本月印花税时的相关分录。

16、本年度本市个人年得税相关计算。

1) 本月某职员应发工资3500元,个人负担的社保费142.34元,则其应税所得额是多少。

2) 本年度3月份发放上年度年终奖项,某职员领取了3000元。则按最新规则,公司应代扣代缴该职员的个人所得税额是多少。

17、工业企业生产甲产品400件,乙产品300件。共同耗用的材料采用材料定额消耗量比例进行分配。已知共同消耗了A材料2106公斤,单价20元,共计42120元。已知甲产品消耗定额为1.2公斤,乙产品消耗定额为1.1公斤。求甲、乙产品应分配的原材料金额。

18、某材料月初结存金额为1000元,数量为10公斤。本月购入总数量为500公斤。总金额为52500元。本月发出此材料460公斤,采用加权平均法求出本月发出材料成本。

19、简述财务管理的监控职能。

20、分析企业短期偿债能力的指标有哪些。并简要说明正常值。

参考答案:

1-10为主观题,没有答案。

11、解答:真实性,合法性,准确性,完整性。

12、解答:

1)每月底前将当月抵扣的进项税票到税局办税大厅进行认证,注意从#5@p开出之日起90日内到税务机关进行认证并于认证的当月抵扣。

2)将认证完毕的进项税票导入申报系统。

3)当月开出的普通#5@p输入申报系统。

4)在申报系统中进行相关操作,生成各类纳税报表并打印相印的纸质报表。

5)按税务机关要求带齐各类报税资料到大厅申报(现已试行网上申报)。

13、参考答案:借:固定资产清理 8

累计折旧 2

贷:固定资产 10

借:银行存款 5

营业外支出 3

贷:固定资产清理 8

14、参考答案:借:银行存款 117

贷:主营业务收入 100

应交税金-应交增值税(销项税额)17

15、解答:本月应负担的增值税为400/1.06*6%=22.64万元

销售收入为400-22.64=377.36万元

印花税为400*3/10000=0.12万元.

分录:

借:银行存款400万元

贷:主营业务收入377.36万元

应交税金----应交增值税22.64万元

借:管理费用0.12万元

银行存款0.12万元

16、解答:

1)其应税所得额为3500-142.34-1600=1757.66

2)先确定比率为3000/12=250,故比率为5%。则其应纳个人所得税税额为3000*5%=150元。

17、解答:分配率=42120/(400*1.2+300*1.1)=52

甲产品分配额为400*1.2*52=24960元

乙产品分配额为300*1.1*52=17160元。

18、解答:加权平均单位成本=(1000+52500)/(10+500)=104.90

发出成本=104.90*460=48254.90元

19、解答:

1)设置企业的控制系统:组织系统,信息系统,考核制度,奖励制度。

2)掌握成本控制的原则:经济原则,因地制宜原则,全员参加原则,领导推动原则。

3)运用以成本会计为主的各种方法,预定成本限额,按限额开支成本和费用,以实际成本和成本限额比较,衡量经营活动的成绩和效果,并以例外管理原则纠正不利差异,以提高工作效率,实现以至超过预期的成本限额。

20、解答:流动比率:一般认为,生产企业例题的最低流动比率为2。这个比率只有和同行业或本企业历史比较才有意义。

速动比率 :正常比例为1,低于1的速动比率被认为是短期偿债能力偏低的。但与行业有关。

现金到期债务比率:如果企业的此比率小于同业比率,则说明偿还到期债务的能务较弱。

会计职场:面试常见的15个问题及解答

2012-7-27 14:46:27东奥会计在线字体:大小

9720

面试中,面试官对你的录用也许只取决于你回答的几个问题而已,这就成为你进入一家公司的钥匙,为了给广大求职面试的人们一些帮助,我整理出最常用的面试题,希望大家可以借鉴这些解答思路,为您的求职之路铺平道路。

问题一:“请你自我介绍一下”

思路:

基本上可以说,每逢面试这是必答题目了,呵呵,但是还是要提醒一些,首先必须和你所递交的简历相符合,不能简历说一套,你介绍另一套吧?既然是面对面的自我介绍,其中一个目的就是考验你的口语和你的表达能力,一定要表示清楚,简单,明了,切忌不要漫天海侃,要记住,这里不是你谈理想,谈抱负的地方,公司看中的是你能做什么?最好是可以面试前准备几份自我介绍,之后按照1分钟、3分钟、5分钟来准备,这样子遇到什么都不怕了。

问题二:“谈谈你的家庭情况”

思路:

这道问题就是想大致的了解下你的性格,价值观,心态等一些东西,有几个点可以让你简单的展开,简单说下家庭人口,强调家庭和睦温馨,家庭成员之间的良好关系,自己对家庭的责任感,还可以强调下家庭对自己工作的支持。

问题三:“你有什么业余爱好?”

思路:

从一个人的爱好,就可以从一些方面反映出你的性格、观念、心态,千万别说自己没有什么爱好,更不要真的把你的一些庸俗的爱好拿出来,那么你就会因为这个被否定喽,最好是说一些户外的,阳光的爱好,衬托下你的形象。

问题四:“你最崇拜谁?”

思路:

别说你没有崇拜的,更别说你崇拜自己,如果你崇拜的人,是跟你工作上有关系的人,能鼓舞和感染自己的,那最好不过了。

问题五:“你的座右铭是什么?”

思路:

你的座右铭一定要反映出你自己的某种优点,或者说你始终按照你的好的座右铭前进,去奋斗,努力,别太长,更别太抽象了,你的太抽象,那么你指望面试官抽象的理解你嘛? 问题六:“谈谈你的缺点”

思路:

如果你说你没缺点,那么,这个公司肯定不适合你,因为那你已经成为非人了!!!是人就会有缺点?这点要明白,千万不要说出影响工作的缺点,那你就惨了!可以简单说些与工作无关的小缺点,

问题七:“你为什么选择我们公司?”

思路:

参考答案——“我十分看好贵公司所在的行业,我认为贵公司十分重视人才,而且这项工作很适合我,相信自己一定能做好。”

问题八:“对这项工作,你有哪些可预见的困难?”

思路:

可以尝试迂回战术,说出应聘者对困难所持有的态度——“工作中出现一些困难是正常的,也是难免的,但是只要有坚忍不拔的毅力、良好的合作精神以及事前周密而充分的准备,任何困难都是可以克服的。”

问题九:“如果我录用你,你将怎样开展工作”

思路:

可以尝试采用迂回战术来回答,如“首先听取领导的指示和要求,然后就有关情况进行了解和熟悉,接下来制定一份近期的工作计划并报领导批准,最后根据计划开展工作。” 问题十:“与上级意见不一是,你将怎么办?”

思路:

1、 一般可以这样回答“我会给上级以必要的解释和提醒,在这种情况下,我会服从上级的意见。” 如果面试你的是总经理,而你所应聘的职位另有一位经理,且这位经理当时不在场,可以这样回答:“对于非原则性问题,我会服从上级的意见,对于涉及公司利益的重大问题,我希望能向更高层领导反映。”

问题十一:“我们为什么要录用你?”

思路:

如“我符合贵公司的招聘条件,凭我目前掌握的技能、高度的责任感和良好的饿适应能力及学习能力,完全能胜任这份工作。我十分希望能为贵 公司服务,如果贵公司给我这个机会,我一定能成为贵公司的栋梁!”

问题十二:“你能为我们做什么?”

思路:

应聘者可以根据自己的了解,结合自己在专业领域的优势来回答这个问题。 问题十三:“你是应届毕业生,缺乏经验,如何能胜任这项工作?”

思路:

如“作为应届毕业生,在工作经验方面的确会有所欠缺,因此在读书期间我一直利用各种机会在这个行业里做兼职。我也发现,实际工作远比书本知识丰富、复杂。但我有较强的责任心、适应能力和学习能力,而且比较勤奋,所以在兼职中均能圆满完成各项工作,从中获取的经验也令我受益非浅。请贵公司放心,学校所学及兼职的工作经验使我一定能胜任这个职位。”

问题十四:“你希望与什么样的上级共事?”

思路:

如“做为刚步入社会新人,我应该多要求自己尽快熟悉环境、适应环境,而不应该对环境提出什么要求,只要能发挥我的专长就可以了。”

问题十五:“您在前一家公司的离职原因是什么?”

思路:

1、 最重要的是:应聘者要使找招聘单位相信,应聘者在过往的单位的“离职原因”在此家招聘单位里不存在。 2、 避免把“离职原因”说得太详细、太具体。

3、 不能掺杂主观的负面感受,如“太幸苦”、“人际关系复杂”、“管理太混乱”、“公司不重视人才”、“公司排斥我们某某的员工”等。

4、 但也不能躲闪、回避,如“想换换环境”、“个人原因”等。

5、 不能涉及自己负面的人格特征,如不诚实、懒惰、缺乏责任感、不随和等。

6、 尽量使解释的理由为应聘者个人形象添彩。

7、 如“我离职是因为这家公司倒闭。我在公司工作了三年多,有较深的感情。从去年始,由于市场形势突变,公司的局面急转直下。到眼下这一步我觉得很遗憾,但还要面对显示,重新寻找能发挥我能力的舞台。”

许多面试问题的答案并不是在任何面试场合都有效,关键在于应聘者掌握了规律后,对面试的具体情况进行把握,有意识地揣摩面试人员心理背景,然后做出最符合其思想意识的回答。


第二篇:C++ 常见英文面试笔试题


C/C++ Programming interview questions and answers

By Satish Shetty, July 14th, 2004

What is encapsulation??

Containing and hiding information about an object, such as internal data structures and code. Encapsulation isolates the internal complexity of an object's operation from the rest of the application. For example, a client component asking for net revenue from a business object need not know the data's origin.

What is inheritance?

Inheritance allows one class to reuse the state and behavior of another class. The derived class inherits the properties and method implementations of the base class and extends it by overriding methods and adding additional properties and methods.

What is Polymorphism??

Polymorphism allows a client to treat different objects in the same way even if they were created from different classes and exhibit different behaviors.

You can use implementation inheritance to achieve polymorphism in languages such as C++ and Java.

Base class object's pointer can invoke methods in derived class objects.

You can also achieve polymorphism in C++ by function overloading and operator overloading.

What is constructor or ctor?

Constructor creates an object and initializes it. It also creates vtable for virtual functions. It is different from other methods in a class.

What is destructor?

Destructor usually deletes any extra resources allocated by the object.

What is default constructor?

Constructor with no arguments or all the arguments has default values.

What is copy constructor?

Constructor which initializes the it's object member variables ( by shallow copying) with another object of the same class. If you don't implement one in your class then compiler implements one for you.

for example:

Boo Obj1(10); // calling Boo constructor

Boo Obj2(Obj1); // calling boo copy constructor Boo Obj2 = Obj1;// calling boo copy constructor

When are copy constructors called?

Copy constructors are called in following cases:

a) when a function returns an object of that class by value

b) when the object of that class is passed by value as an argument to a function

c) when you construct an object based on another object of the same class

d) When compiler generates a temporary object

What is assignment operator?

Default assignment operator handles assigning one object to another of the same class. Member to member copy (shallow copy)

What are all the implicit member functions of the class? Or what are all the functions which compiler implements for us if we don't define one.??

default ctor

copy ctor

assignment operator

default destructor

address operator

What is conversion constructor?

constructor with a single argument makes that constructor as conversion ctor and it can be used for type conversion.

for example:

class Boo

{

public:

Boo( int i );

};

Boo BooObject = 10 ; // assigning int 10 Boo object

What is conversion operator??

class can have a public method for specific data type conversions.

for example:

class Boo

{

double value;

public:

Boo(int i )

operator double()

{

return value;

}

};

Boo BooObject;

double i = BooObject; // assigning object to variable i of type double. now conversion operator gets called to assign the value.

What is diff between malloc()/free() and new/delete?

malloc allocates memory for object in heap but doesn't invoke object's constructor to initiallize the object.

new allocates memory and also invokes constructor to initialize the object.

malloc() and free() do not support object semantics

Does not construct and destruct objects

string * ptr = (string *)(malloc (sizeof(string)))

Are not safe

Does not calculate the size of the objects that it construct

Returns a pointer to void

int *p = (int *) (malloc(sizeof(int)));

int *p = new int;

Are not extensible

new and delete can be overloaded in a class

"delete" first calls the object's termination routine (i.e. its destructor) and then releases the space the object occupied on the heap memory. If an array of objects was created using new, then delete must be told that it is dealing with an array by preceding the name with an empty []:-

Int_t *my_ints = new Int_t[10];

...

delete []my_ints;

what is the diff between "new" and "operator new" ?

"operator new" works like malloc.

What is difference between template and macro??

There is no way for the compiler to verify that the macro parameters are of compatible types. The macro is expanded without any special type checking.

If macro parameter has a postincremented variable ( like c++ ), the increment is performed two times.

Because macros are expanded by the preprocessor, compiler error messages will refer to the expanded macro, rather than the macro definition itself. Also, the macro will show up in expanded form during debugging.

for example:

Macro:

#define min(i, j) (i < j ? i : j)

template:

template<class T>

T min (T i, T j)

{

return i < j ? i : j;

}

What are C++ storage classes?

auto

register

static

extern

auto: the default. Variables are automatically created and initialized when they are defined and are destroyed at the end of the block containing their definition. They are not visible outside that block

register: a type of auto variable. a suggestion to the compiler to use a CPU register for performance

static: a variable that is known only in the function that contains its definition but is never destroyed and retains its value between calls to that function. It exists from the time the program begins execution

extern: a static variable whose definition and placement is determined when all object and library modules are combined (linked) to form the executable code file. It can be visible outside the file where it is defined.

What are storage qualifiers in C++ ?

They are..

const

volatile

mutable

Constkeyword indicates that memory once initialized, should not be altered by a program.

volatilekeyword indicates that the value in the memory location can be altered even though nothing in the program

code modifies the contents. for example if you have a pointer to hardware location that contains the time, where hardware changes the value of this pointer variable and not the program. The intent of this keyword to improve the optimization ability of the compiler.

mutable keyword indicates that particular member of a structure or class can be altered even if a particular structure variable, class, or class member function is constant.

struct data

{

char name[80];

mutable double salary;

}

const data MyStruct = { "Satish Shetty", 1000 }; //initlized by complier

strcpy ( MyStruct.name, "Shilpa Shetty"); // compiler error

MyStruct.salaray = 2000 ; // complier is happy allowed

What is reference ??

reference is a name that acts as an alias, or alternative name, for a previously defined variable or an object.

prepending variable with "&" symbol makes it as reference.

for example:

int a;

int &b = a;

What is passing by reference?

Method of passing arguments to a function which takes parameter of type reference.

for example:

void swap( int & x, int & y )

{

int temp = x;

x = y;

y = temp;

}

int a=2, b=3;

swap( a, b );

Basically, inside the function there won't be any copy of the arguments "x" and "y" instead they refer to original variables a and b. so no extra memory needed to pass arguments and it is more efficient.

When do use "const" reference arguments in function?

a) Using const protects you against programming errors that inadvertently alter data.

b) Using const allows function to process both const and non-const actual arguments, while a function without const in the prototype can only accept non constant arguments.

c) Using a const reference allows the function to generate and use a temporary variable appropriately.

When are temporary variables created by C++ compiler?

Provided that function parameter is a "const reference", compiler generates temporary variable in following 2 ways.

a) The actual argument is the correct type, but it isn't Lvalue

double Cube(const double & num)

{

num = num * num * num;

return num;

}

double temp = 2.0;

double value = cube(3.0 + temp); // argument is a expression and not a Lvalue;

b) The actual argument is of the wrong type, but of a type that can be converted to the correct type long temp = 3L;

double value = cuberoot ( temp); // long to double conversion

What is virtual function?

When derived class overrides the base class method by redefining the same function, then if client wants to access redefined the method from derived class through a pointer from base class object, then you must define this function in base class as virtual function.

class parent

{

void Show()

{

cout << "i'm parent" << endl;

}

};

class child: public parent

{

void Show()

{

cout << "i'm child" << endl;

}

};

parent * parent_object_ptr = new child;

parent_object_ptr->show() // calls parent->show() i

now we goto virtual world...

class parent

{

virtual void Show()

{

cout << "i'm parent" << endl;

}

};

class child: public parent

{

void Show()

{

cout << "i'm child" << endl;

}

};

parent * parent_object_ptr = new child;

parent_object_ptr->show() // calls child->show()

What is pure virtual function? or what is abstract class?

When you define only function prototype in a base class without implementation and do the complete implementation in derived class. This base class is called abstract class and client won't able to instantiate an object using this base class.

You can make a pure virtual function or abstract class this way..

class Boo

{

void foo() = 0;

}

Boo MyBoo; // compilation error

What is Memory alignment??

The term alignment primarily means the tendency of an address pointer value to be a multiple of some power of two. So a pointer with two byte alignment has a zero in the least significant bit. And a pointer with four byte alignment has a zero in both the two least significant bits. And so on. More alignment means a longer sequence of zero bits in the lowest bits of a pointer.

What problem does the namespace feature solve?

Multiple providers of libraries might use common global identifiers causing a name collision when an application tries to link with two or more such libraries. The namespace feature surrounds a library's external declarations with a unique namespace that eliminates the potential for those collisions.

namespace [identifier] { namespace-body }

A namespace declaration identifies and assigns a name to a declarative region.

The identifier in a namespace declaration must be unique in the declarative region in which it is used. The identifier is the name of the namespace and is used to reference its members.

What is the use of 'using' declaration?

A using declaration makes it possible to use a name from a namespace without the scope operator.

What is an Iterator class?

A class that is used to traverse through the objects maintained by a container class. There are five categories of iterators: input iterators, output iterators, forward iterators, bidirectional iterators, random access. An iterator is an entity that gives access to the contents of a container object without violating encapsulation constraints. Access to the contents is granted on a one-at-a-time basis in order. The order can be storage order (as in lists and queues) or some arbitrary order (as in array indices) or according to some ordering relation (as in an ordered binary tree). The iterator is a construct, which provides an interface that, when called, yields either the next element in the container, or some value denoting the fact that there are no more elements to examine. Iterators hide the details of access to and update of the elements of a container class. Something like a pointer.

What is a dangling pointer?

A dangling pointer arises when you use the address of an object after its lifetime is over. This may occur in situations like returning addresses of the automatic variables from a function or using the address of the memory block after it is freed.

What do you mean by Stack unwinding?

It is a process during exception handling when the destructor is called for all local objects in the stack between the place where the exception was thrown and where it is caught.

Name the operators that cannot be overloaded??

sizeof, ., .*, .->, ::, ?:

What is a container class? What are the types of container classes?

A container class is a class that is used to hold objects in memory or external storage. A container class acts as a generic holder. A container class has a predefined behavior and a well-known interface. A container class is a supporting class whose purpose is to hide the topology used for maintaining the list of objects in memory. When a container class contains a group of mixed objects, the container is called a heterogeneous container; when the container is holding a group of objects that are all the same, the container is called a homogeneous container.

What is inline function??

The __inline keyword tells the compiler to substitute the code within the function definition for every instance of a function call. However, substitution occurs only at the compiler's discretion. For example, the compiler does not inline a function if its address is taken or if it is too large to inline.

What is overloading??

With the C++ language, you can overload functions and operators. Overloading is the practice of supplying more than one definition for a given function name in the same scope.

- Any two functions in a set of overloaded functions must have different argument lists.

- Overloading functions with argument lists of the same types, based on return type alone, is an error.

What is Overriding?

To override a method, a subclass of the class that originally declared the method must declare a method with the same name, return type (or a subclass of that return type), and same parameter list. The definition of the method overriding is:

· Must have same method name.

· Must have same data type.

· Must have same argument list.

Overriding a method means that replacing a method functionality in child class. To imply overriding functionality we need parent and child classes. In the child class you define the same method signature as one defined in the parent class.

What is "this" pointer?

The this pointer is a pointer accessible only within the member functions of a class, struct, or union type. It points to the object for which the member function is called. Static member functions do not have a this pointer.

When a nonstatic member function is called for an object, the address of the object is passed as a hidden argument to the function. For example, the following function call

myDate.setMonth( 3 );

can be interpreted this way:

setMonth( &myDate, 3 );

The object's address is available from within the member function as the this pointer. It is legal, though unnecessary, to use the this pointer when referring to members of the class.

What happens when you make call "delete this;" ??

The code has two built-in pitfalls. First, if it executes in a member function for an extern, static, or automatic object, the program will probably crash as soon as the delete statement executes. There is no portable way for an object to tell that it was instantiated on the heap, so the class cannot assert that its object is properly instantiated. Second, when an object commits suicide this way, the

using program might not know about its demise. As far as the instantiating program is concerned, the object remains in scope and continues to exist even though the object did itself in. Subsequent dereferencing of the pointer can and usually does lead to disaster.

You should never do this. Since compiler does not know whether the object was allocated on the stack or on the heap, "delete this" could cause a disaster.

How virtual functions are implemented C++?

Virtual functions are implemented using a table of function pointers, called the vtable. There is one entry in the table per virtual function in the class. This table is created by the constructor of the class. When a derived class is constructed, its base class is constructed first which creates the vtable. If the derived class overrides any of the base classes virtual functions, those entries in the vtable are overwritten by the derived class constructor. This is why you should never call virtual functions from a constructor: because the vtable entries for the object may not have been set up by the derived class constructor yet, so you might end up calling base class implementations of those virtual functions

What is name mangling in C++??

The process of encoding the parameter types with the function/method name into a unique name is called name mangling. The inverse process is called demangling.

For example Foo::bar(int, long) const is mangled as `bar__C3Fooil'.

For a constructor, the method name is left out. That is Foo::Foo(int, long) const is mangled as `__C3Fooil'.

What is the difference between a pointer and a reference?

A reference must always refer to some object and, therefore, must always be initialized; pointers do not have such restrictions. A pointer can be reassigned to point to different objects while a reference always refers to an object with which it was initialized.

How are prefix and postfix versions of operator++() differentiated?

The postfix version of operator++() has a dummy parameter of type int. The prefix version does not have dummy parameter.

What is the difference between const char *myPointer and char *const myPointer?

Const char *myPointer is a non constant pointer to constant data; while char *const myPointer is a constant pointer to non constant data.

How can I handle a constructor that fails?

throw an exception. Constructors don't have a return type, so it's not possible to use return codes. The best way to signal constructor failure is therefore to throw an exception.

How can I handle a destructor that fails?

Write a message to a log-file. But do not throw an exception.

The C++ rule is that you must never throw an exception from a destructor that is being called during the "stack unwinding" process of another exception. For example, if someone says throw Foo(), the stack will be unwound so all the stack frames between the throw Foo() and the } catch (Foo e) { will get popped. This is called stack unwinding.

During stack unwinding, all the local objects in all those stack frames are destructed. If one of

those destructors throws an exception (say it throws a Bar object), the C++ runtime system is in a no-win situation: should it ignore the Bar and end up in the } catch (Foo e) { where it was originally headed? Should it ignore the Foo and look for a } catch (Bar e) { handler? There is no good answer -- either choice loses information.

So the C++ language guarantees that it will call terminate() at this point, and terminate() kills the process. Bang you're dead.

What is Virtual Destructor?

Using virtual destructors, you can destroy objects without knowing their type - the correct destructor for the object is invoked using the virtual function mechanism. Note that destructors can also be declared as pure virtual functions for abstract classes.

if someone will derive from your class, and if someone will say "new Derived", where "Derived" is derived from your class, and if someone will say delete p, where the actual object's type is "Derived" but the pointer p's type is your class.

Can you think of a situation where your program would crash without reaching the breakpoint which you set at the beginning of main()?

C++ allows for dynamic initialization of global variables before main() is invoked. It is possible that initialization of global will invoke some function. If this function crashes the crash will occur before main() is entered.

Name two cases where you MUST use initialization list as opposed to assignment in constructors.

Both non-static const data members and reference data members cannot be assigned values; instead, you should use initialization list to initialize them.

Can you overload a function based only on whether a parameter is a value or a reference?

No. Passing by value and by reference looks identical to the caller.

What are the differences between a C++ struct and C++ class?

The default member and base class access specifiers are different.

The C++ struct has all the features of the class. The only differences are that a struct defaults to public member access and public base class inheritance, and a class defaults to the private access specifier and private base class inheritance.

What does extern "C" int func(int *, Foo) accomplish?

It will turn off "name mangling" for func so that one can link to code compiled by a C compiler.

How do you access the static member of a class?

<ClassName>::<StaticMemberName>

What is multiple inheritance(virtual inheritance)? What are its advantages and disadvantages?

Multiple Inheritance is the process whereby a child can be derived from more than one parent class. The advantage of multiple inheritance is that it allows a class to inherit the functionality of more than one base class thus allowing for modeling of complex relationships. The disadvantage of multiple inheritance is that it can lead to a lot of confusion(ambiguity) when two base classes implement a method with the same name.

What are the access privileges in C++? What is the default access level?

The access privileges in C++ are private, public and protected. The default access level assigned to members of a class is private. Private members of a class are accessible only within the class and by friends of the class. Protected members are accessible by the class itself and it's sub-classes. Public members of a class can be accessed by anyone.

What is a nested class? Why can it be useful?

A nested class is a class enclosed within the scope of another class. For example:

// Example 1: Nested class

//

class OuterClass

{

class NestedClass

{

// ...

};

// ...

};

Nested classes are useful for organizing code and controlling access and dependencies. Nested classes obey access rules just like other parts of a class do; so, in Example 1, if NestedClass is public then any code can name it as OuterClass::NestedClass. Often nested classes contain private implementation details, and are therefore made private; in Example 1, if NestedClass is private, then only OuterClass's members and friends can use NestedClass.

When you instantiate as outer class, it won't instantiate inside class.

What is a local class? Why can it be useful?

local class is a class defined within the scope of a function -- any function, whether a member function or a free function. For example:

// Example 2: Local class

//

int f()

{

class LocalClass

{

// ...

};

// ...

};

Like nested classes, local classes can be a useful tool for managing code dependencies.

Can a copy constructor accept an object of the same class as parameter, instead of reference of the object?

No. It is specified in the definition of the copy constructor itself. It should generate an error if a programmer specifies a copy constructor with a first argument that is an object and not a reference.

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