2011 National Gener Purple Indulgence ghd IV Style

2011 National General

accounting should be based on actual economic and business transactions as the basis.

All units must be based on actual economic and business transactions for accounting, fill accounting documents, registration of accounting books, prepare financial and accounting reports. No unit may be a false accounting of economic and business transactions.

(1) the actual accounting should be based on economic and business transactions. Its specific requirements, according to the actual economic activities are made legal, and authentic evidence, and, hence registration books, financial accounting report, the formation of the accounting data encounter quality standards.

(2) economic and business transactions with false or accounting data is a serious offense.

(b) of the basic requirements for accounting information

information may not provide false financial and accounting reports.

1. prepare accounts according to the requirements of

accounting books is the accounting conveyor. Prepare accounts are faithfully logged and reflected an important obligation for economic activities. Prepare accounts is to prepare accounts according to the most basic requirements.

(1) state organs, social organizations, enterprises, institutions and other economic organizations must keep books of accounts as required, for accounting. Prepare accounts do not have the conditions, should be implemented bookkeeping.

(2) Set the type of account books and characteristic requirements, to comply with

(3) of the unit on account of economic activities should be unified, not violate the registration provisions of setting up an account books, accounting. All units must set up accounting books according to the law include: general ledger, subsidiary ledgers, journals, and other auxiliary books.

2. the requirements of accounting information

(1) the generation and the provision of accounting information must obey with the unified accounting system. Currently used to standardize the accounting information of the citizen unified accounting system are: ,

(2) accounting information: the process in the formation of accounting, recording and reflecting the actual economic and business matters, including accounting documents, account books, financial and accounting reports and other accounting information. (Multiple choice)

(3) the quality of accounting information on the most basic requirements: authenticity, integrity

(4) generating and providing false accounting information is a serious crime. No unit or individual may forge or alter accounting vouchers, accounting books and other accounting data, or providing false financial and accounting reports.
【1】

links forged accounting documents, accounting books and other accounting information refers to the false prelude of the economic and business transactions made up false accounting documents, accounting books and other accounting information. - Out of nobody (10,02 determine the answer)
【2】

link or alter accounting vouchers, accounting books and other accounting data, refers to alter, Wabu other means to change the accounting vouchers, accounting books and other real content, twist the truth behavior. - Tampering with the truths
【3】

links providing artificial financial and accounting reports, ① is by production up false accounting documents, accounting books and other accounting file or (according to false) ② meddling true financial accounting report file so that financial accounting report untrue,ghd New Pink Limited Edition, incomplete, reflect the financial position and operating results, in mandate to mislead and deceive the behavior of users of accounting information. - Real ones.

3. the content of accounting

the content of accounting: economic and business transactions

One is economic and business: the exchange with the external behavior; such as: production sales.

One is economic issues: the economic clash that has occurred within the event. Such as: provision for depreciation.

content specifically including: (10,06,05,03 multiple choice, direct examination headlines, according to the memories of six elements, key)

(1) disbursement of funds and securities - with

money is the financial funds as a method of payment, including cash, bank deposits and other money funds.

refers to other monetary funds are the place and use those deposits and cash and bank deposits different, but can be regarded as cash and bank deposits to the money. Including the other towns deposits, bank chart deposits, bank chart deposits, letters of credit deposits, credit card deposits and currency funds in transit.

Note: The value of petty money namely likewise

property portfolio is that certain rights of ownership or control of securities,ghd Pink Limited Edition 2011, such as treasury bills, stocks, corporate bonds and other bonds.

(2) approval, allocation, change and use - inventories, nailed assets (

(3) and accommodation of debts and claims

claims - the right to receive payments business. Including accounts receivable, notes receivable, other receivables, short-term investments, long-term investments (such as the purchase of bonds, etc.);

debt - shall assume the payment obligations. Including loans, payables and advance payments and so on.

(4) capital addition or lessen the Fund - Equity

funds chiefly refers to the organs, institutions, funds of certain specific intentions, such as the evolution fund, the collective welfare fund, reserve fund, buy fund repairs.

capital and funds of funds increase or decrease ambition lead to changes in units, accounting organizations, accounting personnel must complete the formalities in time, be accounted for.

(5) income, expenses, cost calculation

revenue: companies selling products, providing services and others to use the unit assets (Transfer of right to use assets) and other daily activities in the formation of the gross inflow of economic benefits. Of the organs and institutions concerned, refers to the funds transferred.

costs: the production and sale of merchandise, services, and other journal activities for a variety of cost. Of the organs and institutions concerned, is the expenditure of funds. Associated with a certain period (carry-over schedule)

cost: the cost is the thing of that thing computing product-distribution costs (not to object to be carried ahead only on the period)

income, expenses, unit cost is a direct declaration of the use of funds is the unit of calculation and results of operations to determine the main basis of profit and loss.






(6) financial results of the computation and processing - combined with

performance of (income) (loss)

(7) Other matters - in the accounting system is not listed in some of the emerging accounting issues.

】 【prompted the order in accordance with the accounting memory of six units

4. the basic requirements of Accounting

generated at computer software, accounting information have to conform to the requirements of the uniform accounting system.

Second, the accounting documents of the provisions of accounting documents is the incidence of economic and business transactions records and completion of a clear economic responsibility, and a written certificate as the basis for entries.

accounting documents according to procedures and use fill divided into: original documents and accounting vouchers

vouchers - direct basis for the registration paperbacks

original certificate - registration books of the original basis, Accounting Forum






(a) of the elemental documents

1. content - imagine what has been documented on an receipt











① Name of the original certificate;

② fill in the date of the original certificate; - economic affair place alternatively date of completion

③ Name of receiving the original certificate;

④ economic and business content (including quantity, unit price, amount, etc.);

⑤ fill unit signature;

⑥ the officer signing; ⑦ certificate annex. (Trap: subjects, accounting symbol)

2011 National General

one for economic and business matters or to obtain original documents must be fraught in;

Second, fill or to get the original documents must be promptly delivered to the accounting organization, or is unlawful.

】 【prompted for the

3. Audit

to the human responsible for the report, nail the causes for the apply, investigate the duty of the parties concerned; on inexact, incomplete, and should return the original certificate, and requested the State uniform accounting system in accordance with the provisions of improvement or completion.

4. mistake correction (2010, short response, integrated, comprehensive, 2008; 2007 General; 2006 integrated, radio, judge; 2005 Comprehensive; 2004 radio; 2003 Comprehensive; 2002 radio, judge; 2001 Comprehensive , radio)

(1) the content may not be changed; (Note: It is not altered, not not correct)

(2) the records in the wrong, it should be reopened by the issuing unit or correct, correct the original certificate issued by the work unit and the correction issued by the official seal affixed;

(3) the amount of error not corrected, merely to reopen the original issued units; (trap: It is not the amount of unit amount)

(4) issuance of units should be issued according to the precision of the original certificate; fill in error on the original certificate, which bears re-issued corrections and legal duties, shall not be denied.











5. Custody of original documents

(1) the excessive number of original documents, fastening can be kept separate.

(2) the original certificate can not be checked, other units such as the need for special reasons, the original certificate, the person in charge of the unit of accounting organizations, accounting supervisor approval, can be replicated. (Trap: the person in charge) outside units to provide a duplicate of the original certificate shall be registered in a devoted register, provide personnel and collection staff by co-signed or sealed. (Traps: record reserving staff)

(3) obtained from other units of the original certificate is lost, it should be made out of units of the original certificate ticketed with official seal and indicate the original certificate number, amount and content, by handling the accounting unit agent heads, administrators and unit governors of the accounting permission ahead substituting for the original certificate. If you do no get proof, such as exercises, boats, airline stamps and other documents, written by the details of the parties, by the accounting department treatment units, accounting officer and pate of a unit acceptance, on benefit of for the original certificate. (Handling unit to comprehend based units)

(4) enterprises and other organizations of the original documents are generally kept for 15 years.

(b) vouchers (10, 01 radio)

vouchers economic and business transactions is to be classified according to their nature, determine the accounting entries and accounting books, according to registration certificate. Vouchers must be based on the examined original vouchers and information for the preparation. - Registration of books direct basis (10 radio)

1. content (compared with the original certificate)











(1) fill in the date of the certificate; (2) the label and certificate number; (3) Summary of business operations;

(4) shall be credited to accounts, the direction and amount; (5) accounting symbol; (6) the number of sheets spliced to original documents;

(7) fill out the staff, auditors, accounting workers and accounting division (accounting commander) of the signature or seal.

the exception of some transfer business and closing, correct errors, accounting vouchers must be accompanied by original receipts and indicate the number of sheets additional to original documents; an original certificate listed in the costing needs by more than two units share the burden, it should retention the original certificate from the unit split unattached original certificate issued to other units should be affordable.

2. preparation

(1) the preparation of accounting documents must be original documents and pertinent information as the basis;

(2) as the basis for the preparation of accounting documents must be original documents through the review and correct information.

three accounting books (a) the type of accounting books (2004,2001 election years)

units shall set up account books, including:

1. ledger - set the account.

2. and a breakdown - the loose-leaf account.

3. journal (cash, bank) - set the account.

4. other auxiliary books. - In the actual accounting practice, including a diversity of rental equipment,Purple Indulgence ghd IV Styler, supplies auxiliary registration or the receivables and payables of the reference books (mainly for receivables, notes payable for future reference), guarantees, mortgages and other reference books.

(b) the registration of accounting books

for the registration of accounting books,

1. based on the accounting documents and found them through the registration of accounting books, the basic rules of accounting bookkeeping, accounting books and records to ensure the quality of the important part.

2. registration of accounting books must be in accordance with the accounting rules. The basic rules for registration of accounting books are as usual:

(1) accounting books shall be consecutively numbered pages in accordance with the order of registration;

(2) accounting books and records of every sheet or an error, missing number, skip a line, it shall be in accordance with the reach to correct the accounting requirements, and accounting personnel and accounting department (accounting officer) in the correct Department seal, to define responsibilities. Note: bbs.xuekuaiji.com

【link】 bad account correction methods: crossed Corrections, ruddy Corrections to supplement the Registration Act.

every page of the correction method of jump: draw a crooked red ink off, or specify the page vacant or the words of this line vacant. Note that all do not forget to seal.

3. computerization of the accounting unit, the registration of its accounting books, corrections, and should comply with the unified accounting system.

4. peripherals against loss account. (Up illegal accounts)

(c) checking accounts (2005,2001 short answer; over 2004 election; 10,08 on the radio)

checking accounts, also understood as reconciliation, is to ensure the quality of the accounting books and records of the important procedures. According to the 【Note】

basis of accounting does not match the accounts table.

1. list match the reality. Accounts and in reality the accounting books and records and in-kind, matching funds consistent with several real short.

2. account card match. Card account is consistent with the accounting documents, accounting books and records check on the content of the short line.

3. detriment account in line. Consistent with the accounting books of accounts between the account against the records corresponding to the short line.

(1) general ledger reconciliation between the accounts; (trial equilibrium)

(2) between the general ledger and subsidiary ledger reconciliation; (parallel to the Registration)

(3) common ledger and reconciliation between the journal; (collateral apt the Registration)

(4) substances accounting department account and custody of the property sector, the use of the property sector, the check between the breakdown of materials.

4. accounts chart mate. Statement of accounting books and records consistent with the financial statements referred to in line retard the contents.

(d) closing

a normal basis according to the provisions of the bill shall not be earlier or later. The almanac year as the annual balance sheet date December 31 each year, semi-annual, quarterly and monthly balance sheet date for the calendar year, respectively, half-yearly, quarterly, the last day of each month. 2011 National General

1. Concept

financial reports, and other units of the enterprise to the relevant national authorities in all aspects and provide a specific date in the financial condition and operating results of certain accounting period, cash flow documents.

2. constitute





【Note】 documents, books, plans, audit reports are not an integral part of financial accounting reports.

3. financial statements

accounting statements should at least include a balance sheet,ghd Pure White IV Styler, income statement, statement of changes in equity, cash flow statement and other reports.

small businesses in preparing financial statements may not comprise the cash stream statement.

4. financial situation, is a unit within a decisive period of financial accounting, cost thinking, etc. written synopsis of the written report, financial report is one major chapter.

in accordance with the

(1) the basic conditions of creation and operations.

(2) the comprehension and distribution of profits.

(3) changes in capital and going capital situation.

(4) of the enterprise's financial position, operating results and cash flows have a premonitory impact on other matters.

(b) the preparation of financial reports

clearly defined.

1. the financial accounting report based on - must be based on the examined records of accounting books and associated materials.

2. the financial accounting report requirements, providing objects for a specified period shall comply with the statutory requirements.

(1) the preparation of requirements

units should assure that financial reports prepared in accordance with laws, administrative regulations and the uniform accounting system requirements.

1) business should be a going concern basis, based on substantial transactions and memorabilia occurred, in accordance with the preparation of financial statements;

2) the presentation of financial statements should be consistent in each accounting period shall not be changed;

3) the nature or function of different items in the financial statements should be presented separately, but the exception of not magnitude;

4) the financial statements of assets and liabilities items the amount of revenue and expenses generally may not offset the amount;

5) presentation of new financial statements, at fewest all the presentation of the project should be provided on a comparable accounting period of comparable data, as well as current financial statements and understanding the instructions.

(2) provides an object

financial accounting report of each unit shall be in accordance with the provisions of the object, to the units, and units of the financial relationship between people (such as investors, creditors, etc.) and the relevant administration department (such as the finance department, impose department) and so provided for in the relevant financial relationships and the Government departments to keep alongside of operations and business activities, thus making the relevant decisions.

(3) for a specified period

Corporate accounting rules, companies should at least prepare annual financial statements. School Accounting xuekuaiji.com

3. to alter users of accounting information on the financial accounting reports, based aboard its preparation should be loyal. (2006,2003,2001 judge)

4. The basis for preparing financial reports, preparation requirements, providing objects, such as specific requirements for a specified period, by the provisions of the national unified accounting system.

(c) to provide external financial accounting reports (2010,2008, radio; 2007 radio; 2005 radio; 2004 synthesis, radio, checkbox; over 2003 co-optation; 2002,2001 radio, the cardinal converge and responsibility of signature)

1. All units should be in accordance with decrees, magisterial regulations and the uniform accounting system to provide financial and accounting reports narrated to the time provide for the timely provision of external financial accounting reports.

2.'s external financial report shall be provided by the scheduled order of pages, and a cover, jump, official seals. Shall be indicated on the cover: name, unit uniform code, organization, residence, annual or quarterly report, or their relative month, the date reported by the unit leaders and competent person in dictate of accounting work, accounting department (accounting charge staff) signed and sealed; capital actuary of the unit, must also be signed and sealed by the chief accountant. (Focus)

3. the person in charge is a unit provided outside the main responsibilities of financial accounting reports must be provided externally to ensure that the financial accounting reports are true and complete.

4. financial and accounting reports are subject to CPA audit, certified public accountant and the accounting firm's inspect report should be provided with the financial accounting reports. By certified public accountants to audit the financial accounting report, which is to ensure the quality of financial accounting report the important amounts, but also users of financial reports to assist the effective use of an important means of financial and accounting reports.

5, accounting, records management requirements (a) (2010,2007,2006,2004 multiple choice; 2005,2003,2002 radio)

accounting files, including:

1. accounting file types: original documents, accounting documents, summary documents, other accounting documents;

2. accounting books categories: general ledger, subsidiary ledgers, journal entries, fixed assets, account cards, auxiliary books, and other account books;

3. financial reporting categories: every month, quarterly and yearly financial reports, including financial statements, schedules, notes and txt, other financial reports;

4. Other categories: bank reconciliation, bank statements, accounting should be kept vocational message, accounting, catalogue transmit of files, document storeroom catalogue accounting, catalogue accounting records devastated.

Note: All units of the financial budget, maneuvers, documents and materials belonging to the system of archives, not part of the accounting files.

(b)

1. accounting files are kept (2008,2006 integrated; over 2005 election)

(1) accounting of the accounting files from package traditions responsible for the collation and custody afterward the expiration of one year, transferred to the accounting records treatment agency or designated human to continue to care; not built archival creations shall be in the accounting sector kept within the appointed person.

tips】 【cashier shall not concurrently in charge of accounting files.

(2) units of accounting records shall not borrow any special needs, the approval of the landlord to provide access to or copy the original;

(3) use of computer for accounting units, should be kept out of the periodical to print accounting file.

2. accounting period of record keeping
Retention of accounting files

divided into two categories of lasting and regular, periodic custody shall be divided into 3, 5, l0 years, l5 and 25 years Class 5. (10,07 radio; 04,03 judgments) retention after the end of the fiscal year from the 1st day of the date. (06,07 judgments)

(1) permanent: custody of inventory accounting records, accounting records and annual financial reports havoc of inventory;

(2) 25 years: cash and bank deposit account;

(3) 5 years: the card account firm assets in the custody of washing up after elimination of firm assets 5 years, bank reconciliation, bank statements;

(4) 3 years: monthly, quarterly financial reports;

(5) l5 years: other. With all the accounting documents, general ledger, subsidiary ledgers, journals and assistant books (not including cash and bank deposit), the transfer of inventory accounting.

3. accounting records shall be destroyed according to prescribed programs (08,07,06 synthesis; extra than 05 election; 03 General; 02 radio; 01 General, judge)

(1) custody of the expiration of the accounting files, file management agencies should be destroyed unit views, attach with the accounting agencies to identify, reported that people responsible for the approval, by the unit of file management institutions and agencies to mail the accounting monitor bargains;

(2) expired but kept the original documents to bench the debts and other outstanding matters of original documents, not destroyed, should be a separate filing out, keeping to the unfinished business until the end; is the project construction unit during construction, the expiration of the accounting records in its custody shall not be destroyed.

six, the other provisions (a) the provisions of the fiscal year

1.

(b) the provisions of the functional currency

Business proceeds and disbursement in currencies additional than RMB-based unit may elect 1 money for its functional money, but the readiness and reporting of financial and accounting reports to be converted into (2010,2005,2004,2002 magistrate, 2001 radio .)

(c) the accounting dispose

the reasons for the changes, the situation and the impact that the financial report.

(d) The accounting provisions of written records

1. accounting records shall be in Chinese language

Under this provision, in our country all state organs, social organizations, companies, enterprises, institutions and other organizations of the accounting records of the text must be in Chinese.

2. autonomous territory of the regional and foreign organizations in China can use distinct text

, you can also use a exotic language.

use of Chinese is imperative, use of other mutual words are alternative in ecology.

(e) the provisions of the property inventory (over 2007 election, judge)

1. in the preparation of annual financial accounting report, you must behaviour a property inventory and reconciliation and other issues does not deserve the national unified accounting system according to the provisions of accounting.

2. property inventory system, via regular or abnormal, in whole or in part, on-site inventory of entire assets and cash, bank deposits, debts and demands a system for inventory verification.

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