Qualification opener (Financial Regulations ) exam

1. The amount of the original certificate misdeed occurred, should be re-issued the original units.
2. bank draft bank payment ticket man.
3.2006 Ministry of Finance issued on February 38 characteristic accounting standards.
4. below the 5,000 on units can be more than 10 million fine.
5. unit provided appearance the main responsibilities of financial accounting reports is the unit charge.
6. the registration of accounting books must be inspected based above the native certificate.
7. According to the Ministry of Finance
8. under the
9. commitment to continuing education in senior accounting learned staff, spokesman in general should have more titles.
10. China's domestic affair earnings in currencies other than RMB-based unit, the preparation and reporting of monetary and accounting reports should be converted into Renminbi in.
11. a stamp issued at a bank, along the sight of the tangible settlement sum in accordance with unconditional payment to the payee or the bearer is a bank chart.
12. depositor for daily cash settlement and transfer needs to open a bank account is a basic deposit account,
for depositors and borrowers for the dump, loans and other settlement funds returned The payment account is a general deposit account.
13. penalties, including chief and additional punishment, control, culprit detention,Supra Bullet Shoes, life imprisonment or necrosis is principal punishments.
14. China's current accounting supervision system has one interior oversight unit ① ② a Certified Public Accountant as the main social supervision
③ to the financial sector dominated government supervision.
15. belonging to depositors for opening a elementary deposit account documents are:
① permanent establishment overseas to live in the permission of government authorities;
② the local industry and commerce business license issued by the original legislature;
③ individual businesses and business license.
16. the vote date, amount, are matters of bills not recorded; items recorded on the date of payment is respective.
17. industry invoice for: ① retail uniform invoice; ② commercial wholesale uniform invoice; ③ uniform invoice bargains of industrial enterprises.
18. the need for economy and business accounting issues are: ① the amount and amount of card payment; ② finance, allocation, change and use,
③ measurement and processing of financial results ; ④ and settlement of debts and claims.
19. accounting vouchers and books, time, number, economic and business content, amount and way of accounting should be consistent.
20. by the accounting statements of financial accounting reports, accounting statements, specification of financial location.
21. the original documents, accounting documents, account books, financial and accounting reports in accounting files.
22. notes in the Chinese capital until the amount of mathematics to the element joined in the factor 'whole' word.
23. units shall not concurrently cashier duties are: a audit; b c cost accounting record keeping of income and expenditure accounts of the registration fee d the accounts of credit and debt registration
24. a fine, suspension of the certificate of accounting practitioners are statute
25. accounting personnel should abide by the principles have A credit, the principle of extravaganza pay B who is the account of the along who is who's money who dominated C D banks do not advance
26. basic deposit accounts to depositors By this account transfer settlement and cash shock for arsenal, but also for cash withdrawal.
27.
28. attribute from time to time wash production or part of a comprehensive stocktaking of all assets ...
29. under the
30. accounting bureau and accounting personnel in violation of the provisions of the citizen unified accounting system in accordance with the terms of the accounting materials should be corrected.
31. Bank activities in the year did not occur and not payment of debt owed to bank settlement accounts of units, shall notify the unit from the 30 days notice for cancellation procedures within
, voluntarily annul the account as whether overdue, is not included in the transfer of asset does not take account management suspended a long time.
32.A. bookkeeping before the principal and the proxy should sign a written accounting bodies commission compact;
B. bookkeeping agencies to prepare financial statements for the customer to mail reports ahead the person in charge should be reviewed by the agency seal.
C. bookkeeping agencies should have by fewest three allow holders have full-time staff accountant.
33. an original certificate listed in the spending needed to share the burden by the two units when the units to save the original certificate issued by the original documents to the other partition divided
single unit.
34. principal-agent client account should be fraught in or made to fulfill the obligations of the original certificate.
35. Bills and items recorded in the settlement documents can be changed is the use of the content.
36. bank draft for payment to the bank when the holder must also submit a bank draft reconciliation achieved notice.
37. the taxpayer shall obtain a business license within 30 days, to the production place of business or the taxpayer's tax authorities to apply for tax registration.
38. Accounting Ethics in government norm and checkup by access of industry self-regulation.
39. The holder of a bank draft for payment more than prompt payment terms,Supra Trinity NS Shoes, the agency payer (bank) ambition not be accepted. Prompt payment period is one month from the date of the vote.
40. Cash check can only be secondhand for cash withdrawal, transfer check only for transfer, general invoices can also transfer can also be paid in cash.
41. shall not be endorsed the check in cash.
42.A. transient quit need to succeed in the accounting ministry or unit must designate a person to succeed, and to do the transfer of accounting procedures;
B. temporary leave or accounting can not go due to ailment staff return to work, it should be replaced with the procedures for replacements.
C. the number of marketable permits consistent with the accounting books and records, expensive card face value and issue price is incongruous, in accordance with the accounting books and balance transfer
D. Seal, receipts , vacant checks, invoices, etc. must transfer clear.
43. Zhu Rongji in 2001, the inscription includes; ① ② good belief cling to the principles of private integrity ③ ④ not to cook the books.
44. accounting skills: ① ② aptitude to invest accounting message accounting practices the operational capacity of professional judgment ③ ④ communications skills.
45. objective and fair: ① ② accurately reflect the true and reliable truths ③ ④ equitable.
46. Accounting Ethics Practice with A B C occupational inheritance D diversity.
47. mortgage a pledge is endorsed to provide debt guarantees for the purposes of the endorsement, pledge endorsement, the endorsement of the pledgor, the pledgee has been endorsed man-made.
48. audit the accumulation of general financial accounting system is more robust to be skillful to conscientiously fulfill the duties of the taxpayer's impose unit.
49. right in the bill, the payment request is the premier order of rights, primarily the right notes.
50. companies apt apply as self-printed invoices,2011 Supra Shoes, published a digit of no extra than 1 year use.
51.
52. under the
53. When the depositor bank settlement account matters of statutory changes should be (5 days) written notice to the depositary bank and to provide relevant documents.
54. tax authorities in accordance with the rule of one to get a authorize, issued by the
55. VAT invoices is limited to taxpayers in general use.
56. China's current
57. for of especially solemn corrective misdemeanour, revoked qualification certificate to 5 years may not obtain qualification certificates.
58. element accounting bodies Filing archive accounting files, after 1 year in custody transfer to the accounting records management agency.
59. under the
61. business income and expenses to establish the principle of accrual.
62. under the buy and sales contracts commissioned by the payee, after delivery to the remote payer bank to receive payments from the payer to the bank's settlement is recognized collection of payment commitments.
63. Sales of grain and edible oil for use in low tax rate of 13% VAT.
64. bill payment to a person not registered to the payer's place of business, domicile, habitual dwelling of payment.
65. unit's signature on bank notes and signature on the settlement documents as; the bank unit's lawful seal, his legal representative's signature or seal and seal or its authorized agent.
66. temporary deposit accounts and basic deposit account can apply for cash.
67. check: A kind of units and individuals tin use the invoice amount: B for invoices paid in money shall not be endorsed: C retard the time restrict for the hint payment date within 10 days from the appointment of the vote. .
68. taxpayers should apply for tax registration documents produced are: A business license or permit of B to the contract, treatises of union and agreement. C Organization code certificate.
69. need to apply for cancellation of registration of the tax situation, including: A taxpayer engaged in production and operation of the dissolution, revocation; B home business taxpayers engaged in production, location of business changes; C taxpayers, business license revoked; D busy in the production and management taxpayers bankruptcy.
70. honest and trustworthy: A do honest human, telling the fact, do practical entities and age; B mate words with deeds,Supra Skytop II Shoes, and say what; C conservative commerce mysteries,Kids' Supra TK Society, not the interests of the lure; D Gongsifenming, not rapacity does not list for.
71. accounting ethics training in the form: A self-education to training B
72. Accounting Ethics Education is the daily qualification certificates, accounting, law enforcement and inspection, accounting, professional and technical qualifications of the evaluation employed an essential reference
73. drawer issuing bad checks, the bank should reimburse, and in accordance with par merit sentenced to 5% merely not fewer than 1,000 yuan nice.
74. normal fixed charge appropriate to the making capability for small-scale enterprises not create accounts.
75. listed companies charge way for tax audit collection
76. accounting workers to deal the transfer procedures, the operations of the economic hat present to fill adopted accounting documents, shall fill is completed; by far registered accounts should be registration is completed, and the poise in the final after a stamp affixed treatment workers.
77.
78. General Accounting handover procedures for accounting personnel, the responsible persons should be supervised by the person in charge.
79. Accounting Archive for the 'annual financial report of''inventory''of accounting disc reserving catalogue accounting records destroyed' need for lasting preservation,Women's Supra TK Society, 'the transfer of catalogue accounting' does not require permanent preservation.
80. Contingencies: A pending litigation B C commercial periodical endorsing a commercial bill discount, or items do not belong to a; provision for depreciation of firm assets
81. merchandise wholesale and retail sales of taxable 1800000 The emulating is a small-scale purchases.
82. to establish the card holder honor document is the accounting industry unions wake of accounting ethics self-regulation and restraint.
83. accept the money order commission admitted to assume payment of the drawer to pay the fee are acceptor. ,
84 second series of the right memoranda right of recourse.