Does an assistant accountant need to transfer 30

An assistant accountant is a junior title in accounting.

Q: Can holders of foreign accounting qualification certificates register in Qingdao (how to register for candidates who apply for the examination across provinces and cities)?

Answer: According to the spirit of the documents of the Provincial Department of Finance and the Provincial Department of Human Resources and Social Security, the registration shall be carried out in accordance with the territory of the accounting qualification certificate. That is, candidates who hold the accounting qualification certificate issued by Qingdao can register in Qingdao, and cross-provincial registration is not accepted.

If you want to apply for the exam in Qingdao, you need to transfer the accounting qualification certificate to the place where you registered for the exam and then confirm the registration.

Ask your unit for the exam

CPA is a very difficult exam, with a pass rate of only about 20% per year, and the pass rate of a single subject is even lower. However, the gold content of the note certificate is very high, because its knowledge points cover a wide area, so the recognition of the note certificate in the field of finance and accounting is also very high. In fact, the difficulty of the examination lies in the six subjects, each of which has its own characteristics and learning methods.

However, both the CFA test and the FRM test are international exams, so the content of the test paper is in the form of English, that is, domestic candidates should have at least CET-4 or other equivalent English proficiency before they can understand the content reflected in the test paper.

CFA and FRM qualifications are both advanced qualifications in the field of finance, so in addition to having a certain level of English proficiency to read the test papers and answer questions normally, candidates also need to memorize all financial professional vocabulary related to the exam, such as risk, value, risk governance, credit risk, statistical inference, machine learning, and simulation Methods, MarketRisk Premium, MarketRisk, MarketValue, etc.

1. Enterprise income tax payable = taxable income applicable tax rate - tax reduction and exemption - tax credit;

Among them, taxable income = total income - non-taxable income - tax-exempt income - various deductions - allowable losses of previous years.

2. Individual income tax payable = taxable income applicable tax rate - quick deduction;

Among them, taxable income = monthly income - tax threshold - special deductions (five insurances and one housing fund, etc.) - special additional deductions - other deductions determined in accordance with the law.

Income tax is a general term for various taxes that are levied on the income of taxpayers, mainly including enterprise income tax and individual income tax, and its calculation involves all aspects of taxpayers' economic activities.

1. The enterprise generates enterprise income tax, and the accounting entries accrued are:

Borrow: Income tax expense.

Credit: Tax Payable – Income Tax Payable.

2. The accounting entries for the income tax paid by the enterprise are:

Debit: Tax Payable - Income tax payable.

Credit: Bank deposits.

The "income tax" in the "accrual of income tax" refers to the enterprise income tax of enterprises, which is a kind of income tax levied on the production and operation income and other income of enterprises and other income-earning organizations within the territory of China. At the same time as the enterprise income tax is generated, the income tax shall be calculated and included in the "income guessing tax expense" account, which accounts for the tax payable on the operating profits of the enterprise, which belongs to the profit and loss account.