What are the Level 2 subjects of the Accounting Exam, the Level 1 subjects of Accounting and the Lev

Depending on the requirements of the question, generally speaking, if you take the primary test, in addition to the tax payable must be written in detail, nothing else is required, only one level can be written, but the examination notes will require more writing, such as long-term equity investment and other subjects also need to be written in detail, the question will indicate the requirements, if not indicated, only write one level and do not deduct points.

If you want to write the second-level accounting subject, the title of the exam paper will be indicated. However, it is recommended that you write down all the second-level subjects that you have mastered accurately, so as to avoid some unnecessary trouble.

This is my exam experience, I hope it will help you, good luck!

To write, because the first-level subjects are too simple, people don't understand, after writing the sub-subjects, your accounts are clear at a glance, why set up sub-subjects, the purpose is here, I am taking the exam, the teacher told us when he gave a lecture, the sub-subjects must be written clearly, if the exam is not written, points will be deducted, because you don't write, the teacher can't understand for a while, it's normal to deduct your points in a fit of anger, if you work, it's the same, because you are providing information for those decision-makers, do you want to be able to do it in detail. That's all I can say, and most of it is taught by teachers! Oh, good luck!

Topics that need to be written in detail will be written, and those that are not required can not be written.

Generally, if the topic is not required, it is enough to write level 1.

It's better to write it so it's clearer.

When it comes to exams, there are general questions that are required.

1. The first-level accounting subjects include: assets, liabilities, owners' equity, costs, and profit and loss.

2. The second-level accounting subjects include: detailed classification accounts or detailed accounts, and the accounts that classify the economic content of the first-level accounting subjects in more detail.

An accounting account is a category that classifies and calculates the specific content of an accounting element object. The specific content of the accounting object is different, and the management requirements are also different.

The first-level account is also called the general ledger account, that is, cash, bank deposits, raw materials, finished products, other receivables, other payables, accounts payable, taxes payable, current year profits, administrative expenses, sales expenses, financial expenses, profit distribution, production costs, and manufacturing expenses.

Level 2 subjects. It is also called a detailed account, that is, the first-level account is subdivided, for example, the second-level account of bank deposits can be **ICBC, **CCB, **Agricultural Bank of China, etc.

Gives you a connection.

The main thing is to understand the role of the first and second level subjects.

The first-level accounts are divided into assets, liabilities, equity, profit and loss, and costs, and the names of most of the accounts can be seen on the balance sheet and income statement, but there will be some differences between the names of some accounts and the statement.

For example, monetary funds include cash, bank deposits and other monetary funds.

The second-level subjects are mainly determined by the actual production and operation of the enterprise, and some of them are strictly required by the system or tax law, such as the second-level subjects of tax payable, including value-added tax, business tax, consumption tax, etc.; The other part is determined according to the actual situation of the enterprise, which can refer to some accounting standards to give the corresponding name, such as in the management expenses, there are secondary subjects, travel expenses, office expenses, entertainment expenses, etc., as long as the names of these are simple and clear, of course, they also have a certain relationship with income tax.

As can be seen from the above, the provisions of the first-level subjects are relatively standardized and strict, and there are very detailed requirements in the "Accounting System for Business Enterprises", and the second-level subjects have a certain degree of flexibility, and they also need to be related to the actual situation of the enterprise, and the industrial enterprises and commercial enterprises will be different.

The first-level accounting accounts include assets, liabilities, owners' equity, costs, and profit and loss accounts, which are accounting terms. Such as: bank deposits, inventories, short-term loans, paid-in capital, capital reserves, production costs, etc.

Secondary ledger accounts, also known as detailed ledger accounts or detailed accounts. It is an account that classifies the economic content of the first-level accounting account in more detail.

Secondary accounts of other monetary funds: bank draft deposits, cashier's checks, credit card deposits, letter of credit margin deposits, and foreign deposits.

Level 2 of trading financial assets: cost, change in fair value.

Profit distribution secondary account: withdrawal of statutory surplus reserve, withdrawal of discretionary surplus reserve, withdrawal of statutory public welfare fund, dividends payable on ordinary shares, dividends on ordinary shares converted into capital (or share capital), undistributed profits, surplus reserve to make up for losses.

Long-term equity investment level 2 (equity method): investment costs, profit and loss adjustments, other comprehensive income.

Secondary accounts of financial expenses: interest income, interest expense, exchange gains, exchange losses, handling fees, and cash discounts.

Secondary subjects of sales expenses: transportation costs, loading and unloading costs, packaging costs, insurance costs, exhibition expenses, advertising expenses, wages, welfare expenses, business expenses, etc.

Let's do a quiz before studying, click on the test, I am not suitable for studying accounting.