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Answers]: a, b, c, d
1) Identify and record all valid transactions (option a);
2) a timely and detailed description of transactions so that they can be properly categorized in the financial reporting (option B); 3) Measure transactions appropriately so that the amount of transactions can be accurately recorded in the financial reporting process;
4) properly determine the accounting period in which the transaction is generated (option c);
5) Properly present the financial statements in paragraph (option d).
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An accounting system includes the collection and sorting of accounting information, the storage and generation of accounting information, and the output of accounting information.
1.Collection and sorting of accounting information: It is the process of collecting information, and the main means of implementation is to set up accounts, fill in and audit accounting vouchers (mainly original vouchers).
2.Storage and generation of accounting information: This is the process of aggregating, storing and accumulating information on financial activities. The main means of doing this is the registration of accounting books.
3.Output of accounting information: It is the process of processing and exporting information on financial activities, and we mainly achieve this purpose by preparing and submitting financial accounting reports.
Depending on the size of the enterprise, the way it is managed, etc., the design and function of these systems are also very different. There are many factors that contribute to this phenomenon, the most important of which is the accounting information required by the enterprise and the resources that the enterprise can meet for the normal operation of the accounting system. In very small businesses, the accounting system may include only cash registers, checkbooks, and annual meetings with income tax filing specialists.
In a large enterprise, an accounting system includes computers, well-trained staff, and accounting reports that affect the day-to-day operations of each department. Although the accounting system will have different structural contents due to the characteristics of the enterprise, their purpose is the same: to meet the needs of an enterprise for accounting information as effectively as possible, improve the efficiency of the enterprise, standardize the financial management of the enterprise, and enhance the competitiveness of the enterprise.
In order to be able to improve the company's operational efficiency, most companies are willing to use financial software, which can save resources and improve work efficiency and standardize bookkeeping. Like Zhidian financial software, it can be said that it is very useful to enter vouchers to generate financial statements.
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The accounting system is a set of records, procedures and facilities for the day-to-day handling of events that affect the business performance and financial status of the enterprise. In the internal control structure of the unit, the methods and procedures established by the unit to record, analyze, summarize, classify and report the business activities of the unit are called the accounting system.
The accounting system includes the following contents: 1) Information collection system - the process of collecting information on financial activities is the first step in accounting. The main means are to set up accounts, fill in and review accounting documents.
2) Information storage system - this is the process of aggregating, storing and accumulating information on financial activities. The main means of doing this is the registration of accounting books. (3) Information output system - this is the process of processing and exporting information on financial activities.
The main means is the preparation and submission of financial and accounting reports.
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Answers]: a, b, c, d
Information systems related to financial reporting typically include the following functions: (1) identifying and recording all valid transactions (option A); 2) a timely and detailed description of transactions so that they can be properly categorized in the financial reporting (option B); (3) measure transactions appropriately so that the amount of transactions is accurately recorded in financial reports; (4) Properly determine the accounting period generated by Jiaochai Qingyi (option c); (5) Properly present the transaction in the financial statement (option D).
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