Accounting Induction Certificate Exam Questions Urgent Use Thank you

Registration has not yet begun.

Shanghai Finance and Taxation will notice pay attention to it.

There is a unified examination for the accounting certificate in April and November every year, and the online examination registration is generally carried out 3 months in advance.

In April and November, two subjects were examined: Financial Regulations and Accounting Professional Ethics, and Accounting Fundamentals.

In addition, it is necessary to take an accounting computerization test, which can be taken n times a year.

It depends on when you sign up.

With the transcript of the accounting certificate, the computerized certificate and related materials, you can go to the accounting affairs center of the district finance bureau to redeem the accounting qualification certificate.

You don't have any foundation, it's recommended to sign up for a class to read, although cram schools are similar, and the teaching is not very good, but it is still very helpful for people who have no foundation.

First go to the Finance Bureau network for online registration Then go to the Finance Bureau to register on the spot Bring your ** ID card The information pulled down from the Internet Two or three hundred yuan Don't buy the exam syllabus Generally, there are online If you buy it, it will be wasted The exam is generally registered in November and December this year The exam in May of the following year is once a year Three subjects Accounting Basics Financial Regulations Accounting Computerization If you are a college graduate and graduated less than two years ago, you can not take the accounting foundation Generally, the first two subjects are taken together in the morning and afternoon Computerization is another test If you sign up, you will be notified that you are not a major, I suggest that you go to the training, so that you can grasp the big point, after all, for beginners, the basic accounting is more theoretical, but you can make these theories realistic, come on! I hope you are satisfied.

1。Apply directly online.

2.Twice a year, the registration time is generally February and August, and the examination time is generally April and November.

3.Regulation & Ethics, Accounting Fundamentals & Computerization.

According to my exam time on 4/11/09 is 13:00-14:30 regulations 15:30-17:00 Accounting Basics.

You can register for the exam every month. The topic is not very difficult, but it is not a big problem to read the book carefully.

As you can see, the total assets at the beginning of the month were 600,000. Then I look at a business, and finally find the total amount of assets, I will only write about the changes in the asset class.

1. The assets remain unchanged, borrowing funds from other currencies and lending bank deposits, so I don't look at it.

2. Borrowing accounts payable, Tan chain book lending other monetary funds - checks, so assets decreased by 75,0003, borrowing raw materials, lending other monetary funds - bank drafts, assets unchanged, so do not look.

4. The main business income is 150,000, and the sales expenses are 120,000. Because there is no output tax, the profit of 30,000 is directly calculated. Carry forward at the end of the month, borrow bank deposits, credit the profit of the year, so the increase in assets makes macro 30,000

5. Borrowing foreign deposits and lending bank deposits, because they are all internal changes in assets, assets remain unchanged, and I don't look at them.

To sum up: total assets at the end of the month = (600-75+30)*1000=555,000

1 All 1, the prepayment is the month of newspapers and periodicals, only for July;The interest of the current month should be included in the profit or loss for the current period;The accrued fixed assets do not need to be included in the profit or loss for the current period;The rent for the following month shall be included in the profit or loss for the current period for the following month. Answer: 20 + 1000 = 1020

2. The enterprise shall set up a "corporate bond docket" to register in detail the par amount of the corporate bond, the coupon rate of the bond, the term and method of repayment of principal and interest, the total amount of issuance, the date and number of the issuance, the entrusted sales unit, the conversion of shares and other information. The corporate bonds shall be cancelled in the memorandum book when they are due. This is just to say that it should be, not necessarily, and not all enterprises need to set it up this way.

3. Those scrapped in advance do not need to be accrued, and the purchase of the current month is not mentioned, and the things sold are not the company's and are not mentioned, so the accrual of the current month is the 120 accrued at the beginning of the month

Answer: Investment income recognized when disposing of trading financial assets = fair value at disposal - initial recorded value.

In addition, the relevant transaction costs incurred when acquiring trading financial assets should be recorded in investment income.

Therefore, if the initial recorded value is 3 million, and 3.18 million is received, the investment income is 180,000.

Jiangsu Province uses the Economic Science Press, in 2014 Jiangsu Province for the first time to implement the exam twice a year, so the specific exam time is not known, you can pay attention to Jiangsu Financial Accounting Online School, once there is exam information there will be the first time to announce.

Go to the local accounting information network or financial network to see, register online on-site confirmation, print the admission ticket online The specific time and procedures will be announced on the Internet

Jiangsu accounting textbook problem, the current provinces of the accounting textbook content integration, in previous years Jiangsu Province is the use of economic science published textbooks, it is understood that most of the content of the textbooks in the provinces are the same, but there is a difference in the order of the textbook chapters, the primary computerization will be replaced by UFIDA T3 software examination software, the textbooks can only come out after the exam registration, there is no official textbook now, some are not official, in previous years, the textbooks of Jiangsu practitioners are the textbooks of the Economic Science Press, The computer-based accounting exam is a random selection of questions. All knowledge points can be tested, and doing more questions on the basis of understanding is the best way to cope with the exam, and the format of the computer-based test and the information related to the registration are the best way to cope with the test.