What is the way in which accounting is administered?

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

China's accounting work administrative management system implements the principle of unified leadership and hierarchical management, the financial department is in charge of the accounting work of the whole country, and the local government at or above the county level, the people's financial departments at all levels manage the accounting work within the administrative area, I hope it will be helpful to you, thank you.

The basic function of the accountant is ().

a.Formulate a unified national accounting standard system.

b.Accounting Market Management.

c.Evaluation of Accounting Professionals.

d.Accounting supervision and inspection.

Correct answer to the rotten case: a

Administration of accounting work: *** The financial department is in charge of accounting work throughout the country. The local people's financial departments at or above the county level shall manage the accounting work within their respective administrative areas.

The content of accounting work administration:

1.Formulate a unified national accounting standard system.

The formulation of a unified national accounting standard system is the most basic function of the financial department in managing accounting work.

2.Accounting Market Management.

1) Accounting Market Access Management:

Accounting market access management refers to the financial department's conditions for the acquisition of accounting qualifications, the acquisition of certified public accountant qualifications, the establishment of accounting firms and the establishment of first-class bookkeeping institutions.

2) Accounting market operation management

The financial department shall supervise and inspect whether the institutions and personnel who have been allowed to enter the accounting market comply with various laws and regulations, and whether they have carried out the process and results of business in accordance with relevant standards, systems and norms.

3) Accounting Market Exit Management:

The financial department quietly punishes institutions and individuals who have violated the "Accounting Law" and the "Certified Public Accountants Law" in the course of practice, and if the circumstances are serious, their practice qualifications are revoked and they are forced to withdraw from the accounting market.

3.Evaluation of Accounting Professionals.

At present, China has basically formed a step-by-step evaluation mechanism for accounting professionals, including the evaluation mechanism for primary, intermediate, and senior accounting talents, and the training and evaluation of leading talents in the accounting industry, and the commendation and reward for advanced accounting workers also belong to the category of accounting talent evaluation.

4.Accounting supervision and inspection.

The accounting supervision and inspection carried out by the financial department includes the quality inspection of accounting information, the practice quality inspection of accounting firms, and the supervision and guidance of self-regulatory organizations in the accounting industry.

False] Answer: Chang Grip].

Analysis] In China, in addition to relying on the financial department to perform the functions of accounting administration, it is also necessary for the accounting self-discipline management organization to further urge the accounting personnel to carry out accounting work in accordance with the law from the other aspect.

Answer]: B. The functions of accounting administration and management performed by the financial department mainly include: the formulation and organization of the accounting standard system and related standards and specifications, the management of the surplus market, the evaluation of accounting professionals, and the supervision and inspection of accounting. The quickest answer to this question is option B.

The administrative expenses of administrative units are mainly applicable to three categories of item-level subjects: "administrative operation", "general administrative management affairs" and special items for important administrative management. Where there are special expenditure items, such as the "gold and finance" project of the Ministry of Finance, they will be reflected in the relevant subjects. For the remainder, the basic expenditure is reflected in the "Administrative Operations" account, and the other general project expenditures are reflected in the "General Administrative Services".

The basic expenditure budget consists of two parts: personnel expenses and daily public expenses. Personnel expenses include "salary and welfare expenditures" and "subsidies for individuals and families".

Specific items include: basic salary, allowances and subsidies, bonuses, social security contributions, food expenses, food subsidies, severance allowances, retirement allowances, retirement (service) expenses, pensions, living allowances, relief expenses, medical expenses, grants, incentives, production subsidies, housing provident funds, rent subsidies, housing subsidies and other personnel expenses. For the time being, no quota standards shall be formulated for personnel expenses, and shall be implemented in accordance with the standards stipulated by the state and provinces.

Daily public expenditure includes two parts: "expenditure on goods and services" and "other capital expenditure", which are basic expenditures. “

"Expenditure on goods and services" includes: office expenses, handling fees, water and electricity expenses, post and telecommunications expenses, property management expenses, transportation expenses, travel expenses, maintenance expenses, conference expenses, training expenses, labor service expenses, trade union funds, welfare expenses, public expenses for retirees, etc., printing expenses, entertainment expenses, consulting expenses, overseas expenses, leasing expenses, special material expenses, equipment purchase costs, special fuel costs, and entrusted business expenses.