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Obtained the accounting qualification certificate.
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Article 1 Public institutions shall conduct accounting for their own economic operations or events.
Accounting of public institutions shall be premised on the continuous and normal conduct of all business activities of public institutions.
The accounting period is divided into at least annual and monthly. The start and end dates of accounting periods such as fiscal years and months are based on the Gregorian calendar dates.
Article 4 The accounting of public institutions shall be based on the renminbi as the base currency of accounting. In the event of a foreign currency transaction, the relevant foreign currency amount shall be converted into RMB for measurement.
Article 5 The accounting of public institutions generally adopts the cash payment system; If some economic operations or events are accounted for on the accrual basis, the Ministry of Finance shall specify them in the accounting system.
Where the accrual basis is adopted in the accounting of industry and public institutions, the Ministry of Finance shall stipulate it in the relevant accounting system.
The accounting elements of public institutions include assets, liabilities, net assets, income, expenditures, or expenses.
Public institutions shall adopt the method of credit and loan bookkeeping for bookkeeping.
The objective of accounting for public institutions is to provide accounting information users with accounting information related to the financial situation, business results, and budget implementation of public institutions, to reflect the performance of public institutions' fiduciary responsibilities, and to help users of accounting information to carry out social management and make economic decisions.
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What are the requirements for accountants to engage in accounting work? : Possess the professional competence required to engage in accounting. Those who hold accounting professional and technical qualifications and other relevant professional qualification certificates, or hold accounting professional qualifications (degrees) or related professional qualifications (degrees) certificates, and continue to participate in continuing education, indicate that they have the professional ability required to engage in accounting work.
That is, to work in accounting.
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Here are four aspects.
1) Comply with the "Accounting Law of the People's Republic of China" and the national unified accounting system and other laws and regulations.
2) Have good professional ethics.
3) Participate in continuing education in accordance with relevant state regulations.
4) Have the required major to engage in accounting work.
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1. Abide by the "Accounting Law" and other laws and regulations and the national unified accounting system.
2. Have good professional ethics.
3. Have the professional ability required to engage in accounting.
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Accountants engaged in accounting work shall meet the following requirements:
1.Comply with laws and regulations such as the Accounting Law and the National Unified Accounting System; Possess a good work ethic; Participate in continuing education in accordance with relevant national regulations;
2.: Possess the professional competence required to engage in accounting. It is necessary to hold an accounting certificate, that is, an accounting qualification certificate; Participate in accounting business training in accordance with regulations;
3.Do a good job in the current operation and long-term planning of the enterprise's economic pre-search and development**; Establish an economic indicator system, implement an economic responsibility system, and control the whole process of operation; Do a good job in raising funds and strengthen cash flow management;
4.Establish a rigorous accounting and bargaining system, and increase rewards and punishments; Participate in the economic decision-making of the enterprise.
Data Extension:
Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to accounting work.
The second is that Shi Ying refers to the accounting staff, accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check the accounting vouchers, financial books, financial statements, engaged in the process of economic accounting and supervision, is to use currency as the main unit of measurement, the use of special methods, accounting and supervision of a single punch economic activities of a kind of economic management work; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.
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The conditions that must be met to engage in accounting work are as follows:
1. Preliminary mastery of financial accounting knowledge and skills; Familiar with and able to comply with and implement relevant accounting laws and regulations and financial accounting systems; Able to undertake a position of financial accounting; After graduating from a junior college or secondary professional school, he completed a one-year probationary period in a financial accounting position.
2. Master the basic theories and professional knowledge of general financial accounting; Familiar with and able to correctly implement relevant financial and economic policies, financial accounting laws and regulations, and systems; Able to undertake financial accounting work in one aspect or an important position; Obtain a master's degree, or a second bachelor's degree or a certificate of completion of a postgraduate course.
Have the ability to perform the duties of an assistant accountant, or have a bachelor's degree and have completed a one-year internship in a financial accounting position, or have graduated from a college degree and have served as an accountant for more than two years, or have graduated from a secondary professional school and held the position of an accountant for four years.
3. The prerequisite for engaging in accounting work is to have an accounting qualification certificate (that is, the accounting certificate you are talking about, which used to be called an accounting certificate, and now it is called an accounting qualification certificate), and the conditions for applying for the accounting qualification certificate are economic professional secondary school degree or above, and you can apply directly within two years of graduation, and you must take the exam two years later.
Observation ability, memory ability, thinking ability, and imagination ability are the cognitive abilities in business competence, and it is difficult to achieve accounting performance if only the cognitive ability and lack the operational ability. Accounting requires accountants to be both hands-on-brains.
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If you want to pursue a career in the accounting industry, you need to have some of the following abilities.
1. Master theoretical knowledge.
To learn accounting, a novice must master the basic theoretical knowledge, such as the basic principles of accounting and common subjects. Those who choose to enroll in a class can follow the teacher for comprehensive learning.
2. Obtain relevant certificates.
Ministry of Finance Professional Titles: Primary Titles, Intermediate Titles.
Industry associations: certified public accountants, tax accountants.
International Certificate: CMA
3. Master the use of financial software.
If you want to apply for an accounting job, it is not enough to have theoretical knowledge, you should also master the use of some commonly used financial software, so that you can quickly get started with your own work.
Studying accounting to Primavera Education, Primavera Education offers practical operation coursesFrom the basics, from shallow to deep, with real financial tools to systematically explain and experience the whole process, methods and skills of financial processing. Learn accounting.
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