Two small questions for the Accounting Practitioner Exam 5

Hello classmates! 1. What subjects are taken for the elementary, intermediate and advanced levels of accounting technology qualifications?

1. Accounting primary technical qualifications (including: accountants, assistant accountants) - national unified examination subjects: primary accounting practice, economic law two subjects.

2. Intermediate technical qualification in accounting (accountant).

- National Unified Examination Subjects: Intermediate Accounting Practice, Financial Management, and Economic Law.

3. Accounting Senior Technical Qualification (Senior Accountant).

- National Unified Examination Subjects: Advanced Accounting Practice;

Additional: Local (provincial) review.

2. What are the names and responsibilities of computerized positions?

Computerized positions--- positions in the financial and accounting department--- such as: supervisor, accounting voucher entry, auditor, administrator, etc.;

Computerized Job Responsibilities:

Responsible for the maintenance and management of the accounting computerized hardware and software (microcomputer of the financial department) system of the company's financial department.

Hello, a little through the online school your questions:

Choosing the online teaching method, you can not only listen to the class but also be able to tutor and answer questions throughout the process. Good luck, you didn't spend your money in vain, if it's not good, it's a waste, and in addition to on-site classes, you have to spend a lot of money and horses, you don't understand it, you can't keep up, you can't keep up with it, the teacher will leave after class, and it's almost impossible to ask questions. This is not the case with online training.

Taking the test is the last word, there are no stupid students, only teachers who can't teach. In 2012, 251 people passed the counseling, and in 2013, 227 people passed the counseling, and the pass rate was based on facts. 368 yuan to guarantee passing the exam.

1.In terms of choosing test questions, you only need to go to the registration office to buy two books, basic accounting and financial regulations in one book, and computerized accounting in one; Books are sold at the registration office (the place where the registration fee is paid, not online).

2.The textbooks to pay attention to in the knowledge points are very detailed, and there are also exercises, 3. The computerized computer operation is very simple. 40 out of 100 points are operation questions, and these 40 points are very good; Then the front single choice, judgment, and multiple choice score another 20 points to pass.

Because the sum of years method is used The annual depreciation rate = the remaining useful life The sum of the estimated service life years * 100% 2006 is the first year of depreciation, the remaining service life is 5 years, and the sum of the estimated service life years is 1 + 2 + 3 + 4 + 5 = 15, so it is 5 15. In the same way, the remaining useful life in 2007 is 4 years, and the sum of the estimated service life years is 15, divided by the depreciation rate of 12 months, which is used on April 12, and it took 4 months and multiplied by 4 to get the depreciation rate in 2007.

1 Select C In 2005, the input tax on fixed assets cannot be deducted, so when purchasing:

Borrow: 12 million yuan for projects under construction.

Credit: Bank deposit of 12 million yuan.

When receiving engineering materials:

Borrow: 1 million projects under construction.

Credit: 1 million for engineering materials.

When workers are paid:

Borrow: 200,000 projects under construction.

Credit: Bank deposit of 200,000.

When the installation is put into production:

Borrow: 13.2 million in fixed assets.

Credit: 13.2 million projects under construction.

Enterprises should generally accrue depreciation on a monthly basis, and the depreciation of fixed assets increased in the current month shall not be mentioned in the current month, and depreciation shall be accrued from the next month; Depreciation is accrued for fixed assets reduced in the current month, and depreciation is not mentioned from the next month. The depreciation of the enterprise is calculated according to the sum of years method, and the depreciation amount in 2006 is calculated as:

1320 * (10,000 yuan, then the first question will choose C.)

Similarly, the depreciation accrued for the whole year of 2007 is:

1320* (10,000 yuan.)

Then the amount of depreciation to be withdrawn each month in 2007 is: 10,000 yuan.

Because it was sold in April, it only needed to withdraw 4 months of depreciation in 2007, and the depreciation amount was: 10,000 yuan.

Option D should be selected for the second question.

Construction in progress is converted to fixed assets, fixed assets are converted to accumulated depreciation, the recorded value of fixed assets is recognized, and the recorded value of fixed assets is recognized - net residual value) *5 15

The so-called "nine division" in the question means that the difference divided by 9 can be divisible, and the difference between the last two digits of a certain amount is equal to the quotient of the nine divisions, then the last two digits of the amount may be reversed.

Therefore, in the question: since the quotient after nine division is 4, only "c85" in the selected answer meets the condition that "the difference between the last two digits is equal to the quotient of the nine divisions" (8 - 5 = 3), and the others do not, so the selected answer c should be chosen.

Check: a, 72 - 27 = 45

It is not equal to 27, which does not fit the topic.

b、58 - 85 = 27

It does not meet the meaning of the topic, and because it is a negative value, it does not meet the meaning of the "multi-note".

c、85 - 58 = 27

It is equal to 27, which is in line with the title.

d、78 - 87 =-9

It does not meet the meaning of the topic, and because it is a negative value, it does not meet the meaning of the "multi-note".

Registration from the Financial Services Bureau.

I won't do the publicity, and I'll send you some experience. (original by me).

There are three accounting qualification examinations, namely "Accounting Basics", "Financial Regulations and Accounting Professional Ethics", and "Computerization of Primary Accounting".

If you don't study accounting, it may be a bit difficult, after all, learn new knowledge.

That's when I told you to learn to calculate.

First of all, let's talk about how to study "Accounting Basics".

The most important thing in learning accounting is to induct and compare the special:

1) From the basics, first of all, the concept of accounting, the functions of accounting, the assumptions of accounting, and the quality requirements of accounting mentioned above are all the most popular and theoretical knowledge.

2) Accounting Basics: That is, the accounting process and some tools designed, such as accounting subjects, accounting accounts, accounting vouchers, accounting books, accounting processing processes, these are all theories. This inductive comparison is to summarize the classification of the accounting account, account, voucher, account book process, and the applicability after classification, and then the advantages and disadvantages, don't look at what I said seems to be easy to understand, but in fact, it is not easy to summarize and compare.

a.Accounts receivable, notes receivable, other receivables, this is the difference between the cost-effective content.

b.Bad debt provisions, impairment of fixed assets, and impairment of investment, these are also inductive, which can be reversed, and which cannot be reversed, there are differences.

c.Comparison: For example, accounts receivable vs. accounts payable, notes receivable vs. notes payable, and other receivables vs. other payables. In fact, it is the difference in the content of account accounting.

d.One loan and multiple loans, or one loan and multiple loans, I will give you an analogy.

For example, if enterprise A buys 1 piece of goods from enterprise B, there are several situations, A bank deposit payment, B issues a bank cashier's check, and C sells on credit. (excluding VAT).

You can use the method of one loan and multiple loans.

Debit: A bank deposit B Notes receivable C Accounts receivable.

Credit: main business income.

This is the simplest level, until the intermediate title, CPA, and there are contrasts.

For example, in financial assets, you hold to maturity to invest in financial assets available for **, first of all, the content of this account is different, where is the difference, what is the difference between confirmation, what is the difference between subsequent measurement, what value is used in the account, and there are many things to summarize, which is also easy to confuse.

2.Financial Regulations and Accounting Ethics:

1) Summarize the figures, such as "24" hours of continuing education for accounting certificates, and at least "3" years of experience for supervisors of bookkeeping companies.

2) Summarize sentences with the words "sexuality", "fundamental task", "basic task", and the word "condition".

If I have told you so much and you still don't understand, then I suggest that you apply to Zhonghua Online School to follow along.

In the future, when you take the job title, you will know that you are a certified public accountant, and you will know that it is from China Online School.

Finally, I wish you a smooth examination and a smooth work.