Matters needing attention in accounting

Question 1: When accountants need to pay attention to which accounting posts occupy a decisive position in the enterprise, as a qualified accountant, they must pay attention to the following professional ethics in their work:

(1) Love and respect for their posts: accountants are required to fully understand the position and role of their jobs in the whole process of economic and social development, love and respect their posts, be meticulous, and strive to be experts in accounting work. At the same time, accountants are also required to perform their duties consciously and actively, treat accounting work with a positive, healthy, realistic and efficient attitude, and be serious and responsible.

(2) Honesty and self-discipline: This is the basic quality of accountants and the basic principle of accounting professional ethics. There are two most important principles in socialist accounting professional ethics: one is the principle of managing finances according to law; The second is the principle of good faith. These two principles, on the one hand, embody the principle of collectivism; On the other hand, it embodies the basic characteristics and requirements of accounting as a management activity.

(3) Objectivity and justice: it is the behavior and morality that accountants must have, and it is the soul of accounting professional ethics. The so-called objectivity means that when dealing with accounting affairs, accountants must truthfully reflect the financial situation, operating results and cash flow of the enterprise on the basis of actual transactions or events, and are not affected by personal subjective will and opinions of unit leaders; Fairness means that accountants should be honest and treat all stakeholders fairly. Objective justice is not only a working attitude, but also a realm pursued by accountants.

(D) Keeping secrets: Keeping secrets is the basic requirement of accounting professional ethics. This means that accountants should keep the business secrets of their own units, and cannot use the information obtained in the course of employment for their own use, nor disclose it to a third party for personal gain. On the one hand, keeping secrets means that accountants should keep their own secrets. On the other hand, accountants should not obtain other people's secrets by immoral means.

(5) Honesty and trustworthiness are the basic moral qualities of accountants. Honesty means that words and deeds are consistent with your inner thoughts. You don't cheat, you don't cheat, you are honest, you tell the truth, and you do honest things. Faith is credit. Obedience means following and following. Keep your word means keep your word, keep your word, keep your promise, keep your word and keep a secret.

(VI) Adherence to standards: accounting personnel are required to act in strict accordance with the accounting legal system in the process of handling business, and are not influenced by subjectivity or the will of others. An important principle of socialist accounting professional ethics is to manage finances according to law, that is, to manage finances for the units served by accounting institutions under the premise of strictly observing national laws, regulations and rules.

(7) Enhance skills: Today's accounting work requires a high level of professional quality of employees. Accounting personnel should have certain professional abilities, mainly including the corresponding level of economic theory, policies and regulations, professional knowledge, professional ability and written expression ability. Accountants should be professional, study constantly, recharge frequently, establish the idea of lifelong learning, and strive to improve their skills.

(VIII) Civilized service: Civilized service is the core of accounting functions. The new economic environment and the diversification of relevant stakeholders in enterprises require strengthening accounting service functions. The function of accounting is service, and "accounting" is not an end in itself. Accounting is always in the position of assistant and plays the role of staff. Correcting the position of accounting supporting role will not weaken the importance of accounting in unit management. I don't know what you want to know, just tell you some tips.

In daily accounting work, I believe everyone has some unique skills. Here are some tips:

Trick 1:

1. Cashiers sort out the original vouchers in their hands and make accounting vouchers after classification, but only record cash or bank deposit accounts, that is, only make half accounting vouchers, and the corresponding accounts are made by the competent accountant. Why not do it all by the competent accountant? This can avoid doubt, and when there is an error in the cash or bank deposit in the hands of the cash accountant, the responsibility can be distinguished; Secondly, it can indirectly improve the level of cash accounting, so that it can learn quickly and make vouchers independently.

2. The cash accountant shall number the original vouchers according to the date of the original vouchers or the order of receipt of the original vouchers, and register cash book or deposit journal respectively according to the numbers. Then transfer the original vouchers to the competent accountant, who will make accounting vouchers comprehensively, and then register another cash book or deposit journal according to the accounting vouchers.

Trick 2:

For the convenience of our work, if there is a financial expense-interest income, it is best not to record it in the financial expense according to the textbook ... >>

Question 2: Matters needing attention in accounting 1. 2. The name of the invoice "unit name" must be consistent with the name registered on the tax registration certificate and industrial and commercial business license. After the accounts payable for more than two years are settled, the profit will increase 2. The estimated materials need to get the invoice back before settlement, otherwise the profit will increase by 4. Materials used for real estate and buildings shall not be deducted from the input tax. It is displayed as 02 and 03 codes in the fixed asset classification and code. 5. The input tax of unit welfare expenditure shall not be deducted. 6. Learn to use scarlet letters, and use reverse entries as little as possible. Because the reversal of entries often makes the cross-checking relationship inconsistent. 7. After year-end closing, check the following cross-checking relationships: whether the cumulative amount of main business income in this period is consistent with the total amount of accounts receivable debits, whether the cumulative amount of main business costs in this period is consistent with the cumulative amount of inventory goods credits, and whether the cumulative amount of direct materials in this period is consistent with the cumulative amount of raw materials credits. 8. Travel expenses related to R&D shall not be increased or deducted at the final settlement; R&D institutions of enterprises and laboratories of production and business activities of enterprises must manage (separate from each other) the procedures of accounting handover 1 and the preparation before handover. Before handling the handover of accounting work, accountants must make the following preparations: ① If accounting vouchers have not been filled in for accepted economic business, they should be filled in. (2) Unregistered accounts shall be registered, and the balance shall be made, and the seal of the manager shall be affixed after the last balance. (3) Sort out all the materials that should be handed over, and write a written explanation on the outstanding matters and remaining problems. (4) To prepare a handover list, indicating the accounting vouchers, account books, financial accounting reports, official seals, cash, securities, checks, invoices, bills, other accounting materials and articles that should be handed over; Units that implement computerized accounting shall list accounting software and passwords, accounting software data disks, tapes, etc. in the handover list. ⑤ When the person in charge of the accounting institution (accounting supervisor) is handed over, the financial accounting work, major financial revenue and expenditure matters and accounting personnel should be clearly introduced to the successor. 2. Meeting points. Before leaving the post, the handover personnel must hand over all the accounting work they are responsible for to the successor within the prescribed time limit. The receiver shall carefully collect materials item by item according to the handover list. The specific requirements are as follows: ① Cash should be delivered in person according to the balance recorded in the accounting books, and there should be no shortage. When the replacement personnel find inconsistencies or "white notes arrive at the warehouse", the handover personnel are responsible for finding out and handling them within the prescribed time limit. (2) the number of securities should be consistent with the accounting books. If the denomination of the securities is inconsistent with the issue price, it shall be handed over according to the balance in the accounting books. (3) Accounting vouchers, accounting books, financial accounting reports and other accounting materials must be intact and shall not be omitted. If there is any shortage, the reason must be found out and explained in the handover list, and the handover person shall be responsible. (4) The balance of the bank deposit account should be consistent with the bank statement, and a bank reconciliation statement should be prepared for the unsettled items; The balance of detailed accounts of all kinds of property, materials, creditor's rights and debts shall be consistent with the balance of related accounts in the general ledger; Important physical objects should be counted on the spot, and current accounts with large balances should be checked with current units and individuals. ⑤ Official seals, receipts, blank checks, invoices, subject stamps and other items must be handed over clearly. ⑥ In the unit that implements computerized accounting, the handover parties shall actually operate the relevant data on the electronic computer, and the handover can only be carried out after confirming that the relevant figures are correct. 3, the specialist is responsible for the supervision. In order to clarify the responsibilities, when accounting personnel handle the work handover, there must be someone who is responsible for supervision. Through supervision, ensure that both parties carefully handle the handover procedures in accordance with relevant state regulations, prevent a mere formality, and ensure that accounting work is not affected by personnel changes; Ensure that both parties to the transfer enjoy rights and assume obligations with equal legal status, and neither party is allowed to threaten by bullying or illegal means. The handover list shall be audited by the supervisor, signed and sealed, as a proof of clear responsibilities of both parties. The specific requirements for supervising the handover are as follows: ① The chief accountant handles the handover procedures, and the person in charge of the accounting institution (accounting supervisor) supervises the handover. (2) The person in charge of the accounting institution (accounting supervisor) shall go through the handover procedures, and the person in charge of the unit shall supervise the handover. When necessary, the competent unit may send someone to supervise the handover. When necessary, the competent department will send people to supervise the handover, which means that some handover needs the supervision of the competent unit or the competent unit thinks it necessary to participate in the supervision. There are usually three situations: first, the person in charge of the subordinate unit cannot supervise the delivery, and the competent unit needs to send someone to supervise the delivery on behalf of the competent unit. For example, due to the cancellation or merger of the unit, the handover procedures are handled. Second, the heads of subordinate units can't do it ... >>

Question 3: What should be paid attention to in accounting handover? Of course, the previous accounts should be checked and the accounting information should be consistent. If all the previous ones are wrong, it will definitely be difficult to do it in the future.

According to personal experience, talk about the problems that should be paid attention to in handover.

1. All kinds of materials should be checked clearly, such as whether the statements, vouchers, invoices and account books of previous issues are all there, and the storage path of electronic documents. Make a list and both parties should sign it.

2. If there is enough time, check the accuracy of its accounting information, such as whether the accounts are consistent with the facts and whether the data in the statements are abnormal (simply look at the ratio of each asset to the total assets: how much accounts receivable, how much monetary funds, how much inventory, how much fixed assets, and how much asset-liability ratio. Generally speaking, if the information is credible, the debt is too high, the inventory is overstocked or the accounts receivable are too old, it shows that there are some problems in the company management and it will be very depressed in the future work.

3. If you have a certain understanding of financial management, you can analyze the company's operation, profitability and other indicators, so I won't say much here. You can refer to relevant textbooks. Again, if the ratio is not normal, it will be difficult to do the work in the future. It's up to you. Hehe, everyone knows that it is difficult to find a job now.

Generally speaking, the handover is to take the last information and make a form to confirm it. It is necessary to find out what is listed above. If there is no responsibility, it is not yours.

Export tax rebate is actually not difficult, just do it a few times. As for annual inspection and capital verification (how long has the company been established? Generally, the relevant units will tell you what to do. Ask if you don't understand. When I first joined the work, I asked, just ask the relevant units directly.

The accounts for 2009 are not here, which is a serious problem. One is to check the previous accounts, but I can't find them. The other is that if the tax bureau audits the accounts, it should be done before leaving. It's really difficult to explain the situation to the leader and let him decide. If the leader agrees to release him, he will be responsible.

Accounting is a systematic subject, and it is impossible to explain it all at once. You can only learn slowly in practice. Good luck.

Question 4: What safety management responsibilities should an accountant pay attention to?

1, in strict accordance with the school management regulations, active and responsible work.

2. Keep all financial vouchers and accounts. , and timely sorting, binding and preservation.

3, strictly abide by the confidentiality system of school funds, and shall not be leaked.

4, according to the provisions of the accounting, accounting, reimbursement, accurate, timely, Nissin monthly statement, account reality.

Clear eyes.

5. Ensure that the accounts are consistent with the contents and the accounts are consistent with the facts. Check regularly to make sure there are no mistakes.

6, every day before coming off work is responsible for the supervision and inspection of the finance room, charge room, storage room doors and windows.

Shut down, whether the power supply is disconnected.

Question 5: What should you pay attention to when you are an accountant? Give some advice to friends who have just become accountants (for reference)

1, not afraid of suffering. When we first entered the business, the boss would let us do odd jobs, especially private bosses. I used to be a nanny secretary to a chef. At first, a big accountant went to the bank every day, rain or shine, and went back and forth to the tax bureau by car for three hours, almost falling asleep, because his face was very ugly when he took a taxi and asked his boss to reimburse him. We also have backbone, so we ride bicycles. ..

2, someone is crying behind. How many times, on the way home, I gritted my teeth and vowed never to go to work again tomorrow, because … it was so embarrassing. As long as I make a little mistake at work, my boss will embarrass me. However, I went to work again the next day. Think about it. He made a mistake here. He scolded you. Change to another unit, so it won't happen again. You should only be a paid apprentice. In the old society, apprentices were not paid.

You must be able to do this job, so that the boss's friends and other people will be convinced. I was scolded for one year, but the boss stopped scolding me the next year and kept smiling at me. I told him that you used to scold me, and now I'm not feeling well. Because I gradually realized that this boss is a strict teacher. Who doesn't like his strict father? I hope he continues to find fault with me. I am perfect. The boss said, I won't scold you because you passed the exam. At that moment, my heart was diligent. Yes, I'm going to the tax bureau now. Seeing that other accountants are forgetful, the tax collector said, how can you have this quality? When I am OK for the first time, my heart is of course beautiful.

4. Be sure to have a good relationship with the tax industry and commerce. They are human beings, and they are also very hard. If there is any contradiction between the two sides, just bear with it, be considerate and get to know each other, and you can add a plug through the back door in the future.

5. Get on well with the boss. Although I have left that company for several years, I still often go to see him. My first copy of * * * was introduced by him, and then that person introduced it to others. People are coming to me. In order to be at ease and familiar with the industry, they didn't let the accounting company come to me.

6. Don't overstep your authority. Don't make up your mind when the boss is away, because the enterprise is not ours, and we can't afford anything wrong.

7. If you really want to jump ship, you have to ride a horse to find a horse. It's hard to find a job now. You must not get emotional and take a few months off, but no one will pay us.

8. Don't embarrass the original boss when handing over. It's agreed in advance that if he can't find the right person for a while, he will stay away from home and can't say that he doesn't care, so that his friends and colleagues will know that you are a responsible person and will come to you.

9. Take the shot when it's time to find your dream home. Don't hesitate, lest you miss a good opportunity.

10, the hard-to-remember items that should be written down in time at work, when to check what, various procedures, and after a long time, you will become an expert.

1 1. When declaring, bring the tapes together, write them on paper, check them one by one, and some draw a tick. When you arrive at the tax office, you must pay attention to the new notice. If you have a new form to hand in, remember the time.

12, put yourself in the shoes, imagine that you are the boss, you invest money, you are at a loss, and the people you hire are always making mistakes. If it were you, would you be in a hurry, angry or scolded? So when the boss scolds us, maybe we can understand him from his standpoint.

13. You should not only remember the time and sequence of all the work procedures you took over, but also copy them down if it is convenient. For example, the format of the tax bill, the format of the wire transfer bill, the format of the goods contract, the application form of the general taxpayer, the form filled out during the annual inspection, etc., all of which should be copied down and can be obtained at your fingertips when you go to the new unit in the future. Especially for * * * * accountants, the tax forms of each office may be filled out differently, and they need to be covered.

14. To tell the truth, it is not easy to be an accountant in a private enterprise. First of all, we should deal with the relationship between the boss's relatives. There are some things that can be clarified with the boss. Perhaps because of emotional reasons, he can't talk about his relatives. Remember, never say that the boss is not good in front of relatives. Don't let them catch you, because it's not worth it.

15, although the work is hard, we should be optimistic, because we have only one choice, either crying or laughing, but laughing is better than crying.

Question 6: Matters needing attention at the end of accounting period, hello ~ ~

The end of the fiscal year refers to the year of 65438+February 3 1, and all the settled accounts must be settled, otherwise the accounts will not be settled this year, and even the tax will be adjusted next year. The following is a summary of what I know at the end of the year:

1) Check the ending balance of current account.

Financial personnel should check the ending balance of accounts receivable and payable with suppliers or customers, especially the accounts with frequent transactions and large amount, and pay special attention to the amount and balance of accounts before the end of the year.

2) Check the current year's tax payment.

Calculate your annual tax burden, and then see if there is any early warning from the tax bureau such as value-added tax and income tax every quarter. If so, see if the tax rate will increase next year, otherwise the old early warning tax bureau will be eyeing you;

3) Check the accounting treatment of that year.

Financial personnel should check the annual accounts before the year-end closing, and deal with the problems immediately, otherwise the cross-year adjustment will be very troublesome, especially when it comes to tax adjustment;

4) Check whether related party loans and company shareholder loans have losses.

If related parties and shareholders have other receivables hanging on their accounts, they should deal with them quickly, and it is best to settle the accounts, because the tax clearly stipulates that the ratio of debt investment to equity investment of related parties is 2: 1, and the interest actually paid by related party loans within 2: 1 can be collected according to the facts as long as it does not exceed the interest of bank loans in the same period, but if it exceeds 2: 1, there is nothing else. In addition: if the shareholder's loan is not returned at the end of the year, it will be regarded as shareholder's dividend and personal income tax will be levied; So it's not worth the loss not to come out at the end of the year.

5) Deduction ratio of business entertainment expenses, advertising expenses and charitable donations.

According to the tax law, business entertainment expenses are 60% of the actual amount, but the maximum amount shall not exceed 5 ‰ of the sales (business) income of the year; The advertising fee is 65438+ 05% of the sales (business) income of the current year, which can be carried forward to the next year indefinitely for deduction; The deduction for charitable donations shall not exceed12% of the annual accounting profit;

6) Take stock, and timely handle the inventory gains and losses of the current year.

7) Check whether the fixed assets and intangible assets have been fully depreciated and whether the prepaid expenses have been fully amortized; Don't do the same depreciation and amortization every month. The ending balance is negative.

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Question 7: What problems should we pay attention to when taking over accounting work? How to operate specifically? Whether to accept supervisor accounting or bookkeeping accounting. What is the specific position?

Question 8: What should architectural accounting pay attention to? The accounting work of construction companies should pay attention to the following points:

1, can bear hardships and stand hard work, and go to the project site when necessary.

2. Understand the basic concepts, properties and markets of engineering construction and engineering materials.

3. Proficient in accounting related laws and regulations in the construction industry, with rich experience.

4. Demonstrate ability and openness.

Second, the cost items and cost calculation objects of construction enterprises

Construction cost refers to the monetary expression of production cost of construction enterprises in a certain period of time. According to the classification of economic purposes, it is called construction enterprise cost items, including the following items:

1 ... labor costs: refers to wages, bonuses, employee welfare expenses, wage subsidies, labor protection expenses, etc. Construction personnel engaged in construction and installation projects.

2. Material cost: refers to the amortization and lease cost of raw materials, auxiliary materials, components, parts, semi-finished products and turnover materials consumed in the construction process.

3. Machinery use fee: refers to the machinery use fee incurred by using self-owned construction machinery in the construction process, the rental fee for renting construction machinery from other units, and the installation, disassembly and import and export fees of construction machinery.

4. Other direct costs: including the second handling fee of materials, amortization fee of temporary facilities, use fee of production tools and appliances, inspection and test fee, engineering positioning retest fee, engineering site payment, site cleaning fee, etc.

5. Indirect expenses: refers to the expenses incurred by all construction units (such as engineering department, construction team, work area, etc.). ) In organizing and managing construction and production activities, including wages, bonuses, employee welfare expenses, depreciation expenses of administrative fixed assets, repair expenses, material consumption, amortization of low-value consumables, heating expenses, utilities, office expenses, travel expenses, property insurance fees, inspection and test fees, and project warranty fees.

Three, in practical work, the determination of the project cost calculation object should be adapted to the construction drawing budget, and combined with the specific situation, respectively, as follows:

1. Generally, construction and installation projects should be based on the projects of each unit that independently prepare the construction drawing budget.

2. When a unit project is constructed by multiple construction units, each construction unit should take the same unit project as the cost calculation object and calculate the part completed by itself.

3. The unit project with large scale and long construction period can be divided into several parts, and different parts of the project can be used as the object of cost calculation.

4. Multiple unit projects with the same construction site, the same structural type and similar start-up and completion time can be merged into one cost calculation object.

5. For sporadic projects of reconstruction and expansion, all unit projects with similar start and completion time and belonging to the same construction project can be merged into one cost calculation object.

6. Earthwork engineering and piling engineering can take a single project as the cost calculation object according to the actual situation and management needs, or several single projects with smaller quantities in the same construction site can be merged into one cost calculation object.

In order to fully reflect and supervise the occurrence of various construction costs, construction enterprises should generally set up cost accounts such as "project construction", "auxiliary production", "mechanical operation" and "project settlement cost".

Question 9: What problems should be paid attention to in accounting interview? 1. Please introduce yourself.

Answer Tip: Most people answer this question too many times and only say their name, age, hobbies and work experience, which are all on their resumes. In fact, what enterprises want to know most is whether job seekers are competent, including: the strongest skills, the deepest knowledge field, the most positive part of personality, the most successful things they have done, the main achievements and so on. These can have nothing to do with learning, but they can also be related to learning, but they should be positive. Enterprises attach great importance to a person's courtesy. Job seekers should respect the examiner and say "thank you" after answering every question. Enterprises like polite job seekers.

2. What do you think is the greatest strength of your personality?

Answer prompt: calm, clear-cut, firm and tenacious.

Helpful and caring, adaptable and humorous, optimistic and friendly. After one or two years' training and practical project of Beida Jade Bird, plus internship, I am suitable for this job. I believe I can succeed.

3. Tell me about your greatest weakness?

Answer tip: This question is likely to be asked by enterprises, and they usually don't want to hear what are the shortcomings of direct answers. If the job seeker says that he is narrow-minded, jealous, lazy, bad-tempered and inefficient, the company will definitely not hire you. Never be smart enough to answer "My greatest weakness is to pursue perfection too much". Some people think that such an answer will make them look better, but in fact, they are already in danger. Enterprises like job seekers to talk about their own advantages, add some minor shortcomings in the middle, and finally turn the problem back to advantages and highlight advantages. Enterprises like smart job seekers.

4. What do you think of overtime?

Answer tip: In fact, many companies ask this question, which does not prove that they must work overtime. Just want to test whether you are willing to contribute to the company.

Sample answer: I will be forced to work overtime if my job requires it. I am single now, without any family burden, and I can devote myself to my work. But at the same time, I will also improve work efficiency and reduce unnecessary overtime.

5. What is your salary requirement?

Answer tip: If your salary requirement is too low, it obviously devalues your ability; If the salary you ask is too high, it will appear that you are overweight and the company cannot afford it. Some employers usually set a budget in advance for the positions they apply for, so their first job is often the highest price they can offer. They only ask you to confirm whether the money is enough to arouse your interest in the job.

Answer sample 1: "I don't have a rigid requirement for salary." I believe your company will handle my problem in a friendly and reasonable way. I focus on finding suitable job opportunities, so as long as the conditions are fair, I won't care too much.

Answer Sample 2: I have received systematic training in software programming and don't need much training. And I am particularly interested in programming myself. So I hope the company can give me a reasonable salary according to my situation and the level of market standards.

Sample 3: If you have to say the specific figures yourself, please don't say the broad range, so you will only get the smallest figures. It's best to give a specific figure, which shows that you have made a survey on today's talent market and know what kind of value employees with your education have.

6. What is your career plan in five years?

Answer Tip: This is a question that every candidate doesn't want to be asked, but almost everyone will be asked. More answers are "managers". But in recent years, many companies have established special technical channels. These positions are usually called "consultants", "participating technicians" or "senior software engineers" and so on. Of course, you can also name other positions you are interested in, such as product sales manager, production manager and other positions related to your major. You know, examiners always like enterprising candidates. If you say "I don't know" at this time, you may miss a good opportunity. The most common answer should be "I am going to make a difference in the technical field" or "I hope to develop according to the company's management ideas".

7. What do your friends say about you?

Answer hint: I want to know about your personality and the problems of getting along with others from the side.

The sample replied, "My friends all say that I am a trustworthy person. Because once I promise something to others, I will definitely do it. If I can't do it, I won't say yes easily.

Answer sample: "I think I am an easy-going person and can get along well with different people." When I get along with people, I can always stand ... >>