Whether the accounting law should standardize the accounting year uniformly

Hello, accountant Zheng Diantong online school your questions:

Yes, the unified standard, January 1 - December 31 is a fiscal year.

If you take the accounting qualification certificate to apply for a class, it is recommended to choose an online school to study, learn at any time, make full use of fragmented time to learn, one-to-one, the teacher can tutor and answer questions at any time, escort you, not only can listen to the class, but also can be one-on-one tutoring at any time, voice dialogue tutoring and Q&A, although there are many face-to-face classes, the teaching effect is uneven. If you are lucky, you don't spend the cost of registering for classes in vain, if it is not good, it will be wasted, and you will feel distressed. In addition, on-site classes, the pain of expensive and tiring, if you don't understand, it will pass, you can't keep up with it step by step, the teacher will leave after class, and you want to ask the teacher if you encounter a problem, which is unlikely.

Online school learning is different. 448 yuan can ask an accounting tutor teacher, voice Q&A, you say, I say, the interactive learning effect is high, only until you understand. The whole process of Q&A counseling, the whole process of supervised learning, and the counseling package is passed.

To learn here, there must be a condition: correct attitude, that is to say, must accept supervision, supervision method: discuss the study plan, implement what to do on which day, once determined, strictly implement, reporting method:

Where the plan should go, where it actually goes, and if the progress is not completed, it should be severely criticized. The results of the chapter exercises should be reported in screenshots. It is recommended that the accuracy of each chapter practice is less than 80%, and the next chapter is not learned, one step at a time.

Report on your learning every day.

Review in three rounds.

In the first round, focus on the basic knowledge of each subject.

In the second round, crazy questions.

In the third round, leave a week to check and fill in the gaps.

The first round is mainly to master knowledge, and the head is loaded with more knowledge points. In the second round, the knowledge points were sorted out, and finally reached perfection, and the third round was prepared for the exam.

Learning method: Be sure to read a chapter** do a chapter of exercises and consolidate them, otherwise the effect will not be good. After reading each chapter, you must read the book again, because reading the book is conducive to the connection between the easy-to-understand colloquial concepts in ** and the concepts of the written language.

Plan a little more flexibly, and if you feel a chapter isn't good, take a little more time. The chapters are practiced in a compression program that I gave you.

Prepare a headset that can talk, ask questions when you encounter problems, voice Q&A, fast speed and good effect, be sure to ask more.

Specific plans will be discussed. It is required to report the learning progress every day, and the results of each chapter and chapter should be screenshotted and reported.

The fiscal year is unified.

In order to standardize accounting, China's accounting laws and regulations have made unified provisions on the quality requirements of accounting information, the base currency of accounting, the preparation of financial accounting reports, and the accounting year.

There are 13 basic principles of accounting: the principle of objectivity, the principle of substance over form, the principle of relevance, the principle of consistency, the principle of comparability, the principle of timeliness, the principle of clarity, the principle of accrual accounting, the principle of proportionality, the principle of historical cost, the principle of dividing revenue expenditure and capital expenditure, the principle of prudence, and the principle of materiality.

In order to standardize accounting, China's accounting legal system has made unified provisions on the quality requirements for accounting information, the basic requirements for accounting materials, the accounting year, the base currency of accounting, the filling of accounting vouchers, the registration of accounting books, the preparation of financial accounting reports, the inventory of assets, and the management of accounting files.

China's accounting legal system has made unified provisions on the requirements for the quality of accounting information, the basic requirements for accounting materials, the accounting year, the base currency of accounting, the filling of accounting vouchers, the registration of accounting books, the preparation of financial accounting reports, the inventory of assets, and the management of accounting files.

This question should be:

I remember that I did this question on the test platform, accounting machine, accountant.

Commissioner for untrue genus.

If the original voucher is not legal, it has the right not to accept it and report it to the person in charge of the unit. The original vouchers recorded in the inaccurate and incomplete shall be returned, and the handling personnel shall be required to correct and supplement them in accordance with the provisions of the national unified accounting system. This question asks about the requirements for incorrect and incomplete original documents, so choose A

Correct Answer: a

Article 14 of the Accounting Copying Law stipulates.

Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the national unified accounting system, and have the right not to accept the untrue and illegal original vouchers, and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented in accordance with the provisions of the national unified accounting system.

Wrong! Accounting law is the highest level of legal norm in the accounting legal system, the basis for formulating other accounting laws and regulations, and the highest standard for guiding accounting work.

The system of accounting laws and regulations mainly includes four levels: accounting laws, accounting administrative regulations, national unified accounting systems, and local accounting regulations. (Formulating Authority, Status, Examples).

1. Accounting law.

1) Formulating organs: the National People's Congress and its Standing Committee.

2) Specific regulations: "Accounting Law of the People's Republic of China".

3) Status: It is the highest level of legal norm in the accounting legal system, the basis for formulating other accounting laws and regulations, and the highest standard for guiding accounting work.

2. Accounting administrative regulations.

1) Formulating authority: formulated or issued by ***, or formulated by the relevant departments of *** and approved by ***.

2) Specific laws and regulations: Regulations on Financial Accounting Reports of Enterprises and Regulations on Chief Accountants.

3) Status: Lower than accounting laws.

3. National unified accounting system.

Departmental regulations. 1) Formulating authority: The Ministry of Finance shall formulate and publish it by order signed by the Minister of Finance.

2) Specific laws and regulations: "Measures for the Implementation of Accounting Supervision by Financial Departments" and "Basic Standards of Accounting Standards for Business Enterprises".

3) Status: Lower than accounting laws and accounting administrative regulations.

Normative documents.

1) Formulating authority: the financial department in charge of national accounting.

2) Specific laws and regulations: "Accounting System for Business Enterprises", "Accounting Basic Work Specifications", "Measures for the Management of Accounting Qualifications", "Measures for the Management of Accounting Files", etc.

3) Status: Lower than accounting laws and accounting administrative regulations.

4. Local accounting regulations.

1) Formulating organs: the people's congresses of provinces, autonomous regions and municipalities directly under the Central Government and their standing committees.

2) Status: Lower than accounting laws and accounting administrative regulations.

Wrong, the accounting administrative regulations are formulated and promulgated by the Accounting Law, which is divided into the Chief Accountant Regulations and the Regulations on Enterprise Financial Accounting Reports.

1) General Accounting Standards for Business. It mainly solves the processing of common banking business in various industries, such as monetary assets, accounts receivable and other businesses.

2) Accounting Standards for Special Operations. It mainly solves the accounting treatment of special businesses such as foreign currency business and leasing business.

3) Accounting Standards for Financial Statements. Standardize the methods of preparing the main accounting statements of enterprises and the standards for information disclosure.

Each specific accounting standard generally consists of seven parts: introduction (scope of the standard), definition (the concept involved in a standard), general recognition principles, general measurement methods, general reporting principles, general reminders, and supplementary provisions (right of interpretation and effective date).

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Wrong The legal norm with the highest level of the accounting system is the basis for formulating other accounting laws and regulations -- the Accounting Law of the People's Republic of China.

It should be wrong:

The national unified accounting system refers to the system of accounting, accounting supervision, accounting institutions and accounting personnel and accounting management formulated by the financial department in accordance with the Accounting Law, including rules and normative documents. The regulations here only refer to the departmental regulations approved by the Ministry of Finance, not all accounting department regulations.

The phrase "the national unified accounting system includes the rules and regulations of the accounting department and the accounting normative documents" is wrong, and the correct statement is:

The national unified accounting system refers to the system of accounting, accounting supervision, accounting institutions and accounting personnel and accounting management formulated by the financial department in accordance with the Accounting Law of the People's Republic of China, including departmental rules and normative documents.

Accounting Department Regulations:

In accordance with the procedures stipulated in the Legislation Law of the People's Republic of China, the rules of the accounting department shall be formulated by the Ministry of Finance and promulgated by the head of the department by signing an order.

Such as: "Measures for the Implementation of Accounting Supervision by Financial Departments"; Measures for the Administration of Accounting Qualifications; Accounting Standards for Business Enterprises - Basic Standards

Accounting Normative Documents:

Accounting normative documents refer to the system and measures issued in the form of documents by the financial departments in charge of national accounting work, and their formulation is based on accounting laws, accounting administrative regulations and accounting rules. Includes:

Accounting Standards for Business Enterprises No. 1 Inventory" and other 38 specific standards.

Guide to the Application of Accounting Standards for Business Enterprises

Accounting System for Business Enterprises

Accounting System for Financial Enterprises

Small Business Accounting System

Accounting Basic Work Specification".

Measures for the Management of Accounting Files

That's right. The national unified accounting system refers to the system of accounting, accounting supervision, accounting institutions and accounting personnel and accounting management formulated by the financial department in accordance with the "Accounting Law", including accounting department rules and accounting normative documents. These are the exact words in the book.

Article 13 of the Accounting Law of the People's Republic of China Accounting vouchers, accounting books, financial accounting reports and other accounting materials must conform to the provisions of the national unified accounting system.

So the correct answer is:

a.Accounting documents.

b.Accounting books.

c.Financial and accounting statements.

d.Other accounting information.

is wrong. The role of professional ethics in accounting.

1) Accounting professional ethics is the basis for standardizing accounting behavior.

2) Accounting professional ethics is an important guarantee for achieving accounting goals.

3) Accounting professional ethics is an important supplement to the accounting legal system.

4) Accounting professional ethics is an inherent requirement for accounting personnel to improve their quality.

Fourth, the relationship between accounting professional ethics and accounting legal system.

The reason for the harmonization of accounting standards is to adapt to the needs of these industries, accounting and to maintain the unity of the national accounting system.

1. Before the reform and opening up, China's traditional accounting system was designed and formulated according to different ownership systems, different departments and industries.

2. There are great differences in the accounting treatment methods and procedures of different accounting systems, resulting in the lack of comparability of accounting information provided by different units, which can not meet the needs of the state to strengthen macroeconomic management and regulation, and is not conducive to the implementation of the reform and opening up policy.

3. After the reform and opening up, some units have been driven by interests to arbitrarily change accounting methods and procedures, which has become more and more serious, resulting in chaos in the accounting work of some units and the proliferation of false accounts, which has affected the state's macroeconomic regulation and control and economic decision-making.

Introduction to Accounting Standards:

1. Accounting standards are the basic principles that accountants must follow when engaging in accounting work, and they are the norms for accounting work.

2. It refers to the provision of specific accounting treatment of economic business to guide and standardize the accounting of enterprises and ensure the quality of accounting information.

3. "Accounting Standards" are the rules and guidelines for accountants to engage in accounting work. According to the operational nature and invalidity of the units in which they are used, accounting standards can be divided into accounting standards for for-profit organizations and accounting standards for non-profit organizations.

4. The basic standards stipulate the purpose, assumptions and prerequisites, basic principles, accounting essentials and their confirmation and measurement, and the overall requirements of accounting statements of the entire standard system.

Socks Answer]: a

According to Article 11 of the Accounting Law of the People's Republic of China, the accounting year starts on January 1 and ends on December 31 of the Gregorian calendar. Therefore, the period of accounting in China is from January 1 to December 31 of the Gregorian calendar.