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1. The concept of the legal system of accounting.
1.The essence of accounting is a management tool. Wrong. It's a management activity.
2.The basic functions of accounting: accounting, accounting supervision.
3.Generalized Accounting Law: A general term for the legal norms that regulate accounting relationships.
4.Accounting relationship: A general term for accounting work relationship and accounting management relationship.
5.Accounting Law in the Narrow Sense: Refers specifically to the accounting law, i.e., the Accounting Law of the People's Republic of China.
2. The composition of the accounting legal system.
1.There are four levels of China's accounting laws and regulations: accounting laws, accounting administrative regulations, national unified accounting systems, and local accounting regulations.
2.Accounting law-making body: National People's Congress and its Standing Committee.
3.Status of the Accounting Law: It has the highest status in the accounting legal system, is the basis for other accounting laws and regulations, and is the highest standard for accounting work.
4.Formulating body of accounting administrative regulations: ***.
5.After being drafted by the Ministry of Finance, the documents approved and issued by the Ministry of Finance belong to the accounting regulations. Mistake. It is an administrative regulation.
6.Common accounting administrative regulations: Regulations on Chief Accountants, Accounting Standards for Business Enterprises, and Regulations on Financial Reporting of Enterprises
7.The framework of Accounting Standards for Business Enterprises - Basic Standards: General Provisions, Accounting Information Quality Requirements, Accounting Elements Standards, Accounting Measurement Standards, Financial Accounting Reports, and Supplementary Provisions. There are 11 chapters and 50 articles.
8.The scope of the national unified accounting system: including accounting regulations and accounting normative documents.
9.Accounting regulations: Ministry of Finance.
10.Institutions that formulate accounting normative documents: the Ministry of Finance, the Ministry of Finance and other departments.
11.The difference between accounting regulations and accounting normative documents: accounting regulations must be carried out in accordance with the procedures stipulated in the Legislation Law.
12.Formulating bodies of local accounting laws and regulations: (1) local provincial people's congresses and their standing committees; (2) The people's congresses and their standing committees of cities with separate planning status and special economic zones.
13.Effectiveness of local accounting regulations: shall not contradict the Constitution, laws and administrative regulations.
Section 2 Accounting Management System.
1. The department in charge of accounting work.
1.China's accounting department: the financial department.
2.The principle of division of labor in the financial sector: unified leadership and hierarchical management.
3.Accounting can only be under the unified leadership of the Ministry of Finance. Wrong. Other departments also have some regulatory powers. For example, the tax department.
2. Authority to formulate accounting systems.
1.The department that formulates the national unified accounting system: the Ministry of Finance.
2.Authority to formulate departmental accounting system: The relevant departments shall designate specific measures or supplementary provisions in accordance with the "Accounting Law" and the national unified accounting system, and submit them to the Ministry of Finance for approval.
3.Authority to formulate the accounting system for the troops: The General Logistics Department shall designate specific measures in accordance with the "Accounting Law" and the national unified accounting system, and report them to the Ministry of Finance for the record.
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Find some previous years' test questions, memorize them, it's quite useful!
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Question type and score.
1 Multiple choice question. There are four options, including the question stem and A, B, C, and D, of which there is one correct option. 1 point for each question, the correct choice is scored, and no points are awarded for multiple choices, wrong choices, and no selections.
2 Multiple choice questions. It consists of four options, the question stem and A, B, C, and D, of which there is more than one correct option. Each question is worth 2 points, and the correct selection is scored, and no points are awarded for multiple choices, fewer choices, wrong choices, and no selections.
3 True/False. There are two options: the question stem and the correct and false options. 1 point for each question, the correct choice is scored, and the wrong choice or non-selection will not be scored.
4 Computational analysis questions. It consists of a stem and five sub-questions. Candidates can complete the answer by selecting the account account from the chart of accounts and filling in the amount, or by filling in the amount directly. Each question is worth 2 points, and the score is for complete correct answers, and no points are awarded for incorrect, non-answered, and partially correct answers.
5 Case Study Questions. It consists of a stem and five sub-questions. Each question is an open-ended multiple-choice question with four options: A, B, C, and D, of which there are one to four correct choices. 2 points for each question, the correct choice is scored, and no points are awarded for multiple choices, fewer choices, wrong choices, and no selections.
6 Practical questions. It consists of two parts: question stem and practical operation. Among them, the question stem is one or more operation requirements, each step is worth 2 points, and the correct completion of the specified operation steps is scored, otherwise no points will be awarded.
The passing score of the paperless examination for accounting qualification is 60 points for each subject.
Mistakes in answering true/false questions will definitely deduct points.
The abstract must be copied and pasted several times, and each entry must have a summary, if not, it will prompt an error. There are no multiple-choice questions in the calculation and analysis questions. It is a calculation question and an entry question.
Calculation questions are just the result of the calculation that you fill in. The entry question requires you to fill in the three elements of each business entry. Of course, the process of compiling entries is also a process of selection, such as selecting debit or credit, and then selecting the accounting account you think is appropriate (you can also lose), and finally the amount of input, you can also add the account.
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Financial laws and regulations to memorize the method: understanding + ingenuity.
One point through the online school to share the secret of clever memorization, although there is a leak, but it is one of Mr. Zheng's high pass rate tricks. This trick is not a simple thing to do with half the effort, but it is unforgettable and not easy to confuse.
1. Abbreviated word memory.
For example: Absolute record item memory: Father Jin feeds sheep at sunrise, Master Jin feeds sheep at sunrise, and Golden Lion feeds sheep at sunrise.
Reminder acceptance and reminder payment date memory: three must be accepted, see the ticket in January; I know that I am stupid and can dress, and I will see the ticket for January.
Eight principles of accounting: accounting information can be clear, and the inlaid stone chicken is really heavy.
The list goes on and on.
2. Make up formulas and memorize them.
For example, the balance sheet accounts receivable, accounts receivable, accounts payable and prepaid accounts are filled in: two receipts in one, two payments in one, and the nature of the loan.
Accounting Basics and Financial Regulations involve the method of memorizing time, which exhausts all the time to be memorized: one training, two changes, the cancellation of the base account to be announced, and the other account is sold in two days; Three-day document inspection, business, general account opening basic; Five changes to withdraw, to apply, the general account to open the line of preparation; June 10 certificate to inspect the goods, prompting payment violations; Within half a month, the quarterly report will be issued, the loss must be reported, the tax account opening number should be reported, and the cancellation of the change is also required; The full moon is changed to indicate that there is no need for automatic pinning; Semi-annual report in February; Registration and transfer in March; Abnormal delay in payment; Annual report in April; In June, he left his post and ran away, and the check was invalid with a money order; One-year closure management information; The two-year exemption is due, and the right to the bill is gone; Three-year supervisor has a monthly quarter; Five-year silver card and invoice, revocation of certificate is not allowed; Ten years of financial funds are tabled; Account certificate 15; Diary 25; Archives two clear long annual report.
3. List drawing memory method.
All the contents of the budget of financial laws and regulations are summarized in a chart and a table, which is simple and easy to remember, and will not be confused.
4. Digital combination memory method.
Illegal Accounting Law Administrative Penalty Fines Memory Method: 22353551055, ** number-based memory, basically unforgettable, and never confused.
5. Inductive and mnemonic method.
The two courses of Accounting Fundamentals and Financial Regulations are summarized by the inductive summary method, which is highly regarded by my classmates as classics.
6. Analogical mnemonics.
The difference between CPA and Internal Audit is that it is very easy to memorize by using formal exams and mock exams.
The link of accounting professional ethics cultivation is analogous to the four-step relationship relationship.
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Financial laws and regulations are mainly memorized, but don't memorize them like that, remember the key words, like the "Accounting Law" - just remember the highest level, the highest standard, and the basis for formulation I remember it like this, you can try it!
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It's best to summarize the knowledge points of each chapter, like various legal systems, time, punishments, the time of bills, etc., summarize and memorize, it is easier to remember, and the knowledge points are not too much, it is easy to memorize, come on!
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When I take exams, I usually only remember the key points
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The key content is deeply understood, and it is not just a matter of memorizing the rules. To practice basic skills well, it is necessary to have a comprehensive grasp of the basic concepts and basic legal provisions, and to memorize them accurately. Be good at inductive comparison, learn to integrate and understand, one is to understand memory, the second is to remember systematically, and the third is to compare and analyze memory.
Don't memorize by rote, and don't "bet" on a few questions. As long as you study steadily and planned, I believe that you can achieve your career aspirations with hard work.
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The study of financial regulations in the accounting qualification certificate: rote memorization of laws and regulations is indispensable for the law, and at the same time, it is also necessary to:
It is recommended to understand the outline and key chapters, read and understand the meaning of knowledge in the book, and memorize it on the basis of understanding;
Do more mock questions, if there are exam questions in recent years to practice in turns, on the basis of understanding to do the questions, practice will make perfect, it is recommended to apply for an accounting online school training class, guided by a full-time teacher, the understanding will be more thorough.
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First, peruse the headings of each chapter to grasp its main content; Through the subsection heading, grasp the main content, and figure out the connection between the content of each subsection and the connection between the knowledge points between the chapters, and imprint the content of the whole book into a knowledge chain in your mind.
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My experience is good for looking at the exercises.
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It's almost all a heavy banquet, and now it's a computer-based test, so the number of questions in each chapter drawn by each person is different, so you have to watch it carefully.
There is also some knowledge points of fines to summarize by yourself, this is the easiest to confuse; There is also the issue of invoices, which must be remembered for issuance, endorsement, acceptance, and guarantee; The chapter on tax collection and management is also difficult to remember, so you need to read more. The last chapter is the easiest, and I mean it's easier to remember than the first few chapters, but don't take it lightly. In general, it is necessary to pay attention to the details, and it is easy to remember by summarizing the confusing things yourself.
That's how I am, but it took a little more time, but it worked well.
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It seems to be very important, in fact, as long as you read all the books, the exams are not difficult, they are all objective questions, and the chapters with more content are emphasized.
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It's all in books, mainly reading books.
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It's different from place to place.
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Chapter 1: Lessons learned from financial laws and regulations.
Summary of Financial Regulations and Accounting Professional Ethics.
At first, I thought that this course was often difficult to understand, complicated, and difficult to master, but after a long time of study, I felt that it was not necessarily like that, so I will talk about the summary of such a course. First, I'd like to talk about what I learned. 1. Accountants must be proficient in law.
This is the most basic thing, so that you don't get into trouble for yourself or your unit in the future. 2. Knowing what the tax law is about the unit, it used to be a very vague concept of taxation, and I knew that he was the main source of national income, and now I understand how to face taxation for enterprises and many people in the country. 3. Accountants must be virtuous and characterful.
Then there are the deficiencies in learning. 1. I have practiced too little, especially the chapter on the legal system of payment and settlement, many dates are ambiguous, and I have the impression that I can't say it very accurately, and the concept is also confused. 2. Insufficient return to teaching materials leads to insufficient knowledge memory.
Finally, some advice on taking the course. 1. I think teachers should encourage students to set learning goals and pay attention to the learning process and the degree of implementation of learning. In general, the more difficult the knowledge, the more attention needs to be paid to the learning process.
Keeping an eye on the target makes it easy to pay less attention to the process.
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Through studying financial laws and regulations, I have a deeper understanding of the content of finance and economics, and at the same time, I know that I should abide by the law and abide by the law, and I must take the law as the criterion in finance and economics.
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I don't know why you are studying, if you are a graduate of a financial school, you should have learned accounting, finance, political economy, statistics and other financial knowledge, it is enough, there are too many financial laws and regulations, learn a subject, and apply what you have learned.
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To study financial laws and regulations is to study the state's laws and regulations on finance, and to act within the rules.
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The content of financial laws and regulations: Just study according to the content in the textbook. The content of financial laws and regulations: Just study according to the content in the textbook. The content of financial laws and regulations: Just study according to the content in the textbook.
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Financial regulations include the legal system of accounting, as well as the legal system of settlement and taxation.
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Financial regulations act on various enterprises, and are a course that must be learned for the operation of social enterprises.
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If you search on the Internet, there are experts who explain it.
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Hello, let's talk about the content of learning financial laws and regulations, and specifically study financial laws and regulations. How much does it cost to study at **? Are you going to ask about that?
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You have to ask about financial regulations, financial regulations.
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The new name is very weird, and it can also be.
Chapter 1, Chapter 2 of General Provisions, Section 1 of Tax Administration, Section 2 of Tax Registration, Section 3 of Account Books and Voucher Management, Chapter 3 of Tax Declaration, Chapter 4 of Tax Collection, Chapter 5 of Tax Inspection, Chapter 6 of Legal Liability, Supplementary Provisions.
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