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accounting

[kuài jì]
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A kind of economic management work
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accounting It is a Chinese word, pronounced ku à i j ì, and its English name is accountant [14] 。
Accounting has two meanings: Accounting The second is accounting staff, accounting work is based on《 accounting law 》《 Budget law 》《 Statistical method 》And various Tax regulations Check for legal basis Bookkeeping voucher , financial account book financial statements , the process of economic accounting and supervision is mainly based on currency Unit of measurement , use special methods to account for and supervise a unit economic activity Economic management; Accounting staff are the staff who carry out accounting work Accounting supervisor 、 Accounting supervision And accounting, property management, cashier and other personnel.
Since the Zhou Dynasty, China has had a special accounting officer in charge of tax revenue, money and bank expenditure, etc Financial work And hold monthly and annual meetings. That is, zero per month Astrolabe The term "accounting" refers to the total calculation of a year.
Chinese name
accounting
Foreign name
accountant
Abbreviation
ACCT
Classification
Chinese style and Western style 、 management accounting and financial accounting
Departure
Administration Department（ Economic management Class)
Development
Ancient times modern , Modern
Functions
business accounting 、 supervise Other functions
Relevant certificates
Junior accountant 、 Intermediate Accounting Senior accountant
Relevant guidelines
Accounting Standards for Business Enterprises ， Accounting Standards for Small Enterprises
Related disciplines
Accounting
Attribution
Accounting

catalog

  1. one Behavioral explanation
  2. ▪ basic feature
  3. ▪ object
  4. ▪ target
  5. ▪ function
  6. two job content
  7. three Post responsibilities
  8. four Accounting Title
  9. five accounting standard
  10. ▪ General
  1. ▪ Information quality requirements
  2. ▪ assets
  3. six New business management
  4. seven Development stage
  5. ▪ Ancient accounting
  6. ▪ China
  7. ▪ foreign country
  8. ▪ Modern accounting
  9. ▪ Modern Accounting
  10. eight Accounting classification
  1. nine Accounting Elements
  2. ten Account Settings
  3. ▪ Setting principles
  4. ▪ Set content
  5. eleven Post division
  6. twelve occupational requirements
  7. ▪ Qualification requirements
  8. ▪ Accounting Title
  9. ▪ Relevant certificates
  10. thirteen Proper noun
  1. ▪ Basic assumptions
  2. ▪ Accounting method
  3. fourteen Professional self examination
  4. ▪ Professional Introduction
  5. ▪ Training objectives
  6. ▪ Training requirements
  7. ▪ Employment direction
  8. fifteen examination

Behavioral explanation

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The so-called accounting refers to all kinds of useful Economic business Unify the currency Unit of measurement , through bookkeeping, accounting Reimbursement And a series of procedures to provide Operating results Of economic information 。
Accounting is based on currency Unit of measurement , using special methods Organ Or other economic organizations economic activity Continuous, systematic and comprehensive reflection and supervision Economic management activities 。 Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and provides accounting information 。

basic feature

It has the following five basic characteristics:
  1. one
    Accounting is a kind of Economic management activities 。
  2. two
    Accounting is a kind of Economic information system 。
  3. three
    Accounting with currency As the main Unit of measurement 。
  4. four
    Accounting has the basic functions of accounting and supervision.
  5. five
    Accounting adopts a series of special methods.
Accounting methods generally include: Accounting Methods, accounting analysis methods Accounting inspection method.

object

Accounting object refers to the content of accounting and supervision, specifically refers to the economic activities that can be expressed in currency in the process of social reproduction, namely Fund movement or Value movement 。

target

Accounting objectives, also called accounting objectives, are the tasks or standards required to be completed by accounting work, also known as financial reports The goal of.
China《 Accounting Standards for Business Enterprises 》The objective of accounting is to provide users of financial reports with information about the financial status Operating results Accounting information related to cash flow, etc management layer Fiduciary duty Performance helps users of financial reports make Economic decision-making 。

function

1. Accounting reflection function
(1) Accounting mainly reflects the economic activities of each unit in terms of quantity, and provides data for economic management through certain accounting methods.
accounting
(2) The function of reflection should include reflection before, during and after the event, that is, throughout the whole process of economic activities.
(3) Accounting for the actual economic activities shall be based on legal and true self vouchers, with complete and continuous records, and provide systematic data according to the requirements of economic management, so as to comprehensively grasp the economic activities and assess economic effects 。 [1]
2. Supervision function of accounting
Accounting supervision Mainly use accounting data and information feedback to control and guide the whole process of economic activities, including supervision before, during and after the event.
Accounting supervision includes monetary supervision as well as physical supervision. Accounting supervision The content of is from this unit economic performance Starting from the economic activities rationality 、 Legitimacy , authenticity, correctness Effectiveness Overall supervision.
The purpose of accounting supervision is to improve the operation or budget management , safeguard the national financial system and financial system , protect socialist public property, Reasonable use Capital, promote production increase and economy, and improve economic efficiency. [1]
3. Participation in operation Decision making function
The so-called decision-making is to make decisions from various alternative Middle selection Optimal scheme To obtain maximum economic benefits. Decision making in Modern management It plays an important role in the enterprise. The correct decision can make the enterprise obtain the maximum benefit, Decision making error It will cause heavy losses and waste. Decisions must be based on Scientific prediction And prediction and decision-making need to master a lot of financial information These materials must be provided by accountants. Therefore, to lay the foundation for enterprises to achieve maximum economic benefits Participation in decision-making It is an important function of accounting. [1]

job content

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accounting [2]
1. The first thing to do every month is to Original voucher Register the bookkeeping voucher (the bookkeeping voucher must be signed by the person with signing authority of the finance (manager) before bookkeeping), and then prepare it at the end of the month or on a regular basis Account Summary register General Ledger (The reason for month end registration is to pass the account summary Trial balance To ensure that the records are correct), and every transaction will be based on Bookkeeping voucher register Sub ledger 。
2. At the end of the month, depreciation should be withdrawn, Deferred expenses Amortization of Organization expenses All expenses are transferred in the first month. Accrued depreciation Of Entry Yes/No: Administrative expenses or Manufacturing expenses , Credit: Accumulated depreciation , this Depreciation amount Is based on Original value of fixed assets , net value and service life. Withdrawal at the end of the month Taxes and surcharges （ Urban construction tax 、 Education surcharges Etc.) determined by the local tax authority. [2]
3. Prepare two entries after preparing the account summary at the end of the month. The first entry: the total amount of profit and loss account Amount incurred to change into Profit of this year , Debit: Main business income （ income from investment ， Other business income Credit: profit of the current year. The second entry: Debit: profit of this year, Credit: Main business cost （ Main business taxes and surcharges 、 Other business costs Etc.). [2]
After transfer in, if the difference is Debit It is a loss and does not need to be paid income tax If it is in the credit, it shall state that income tax shall be paid for profits, and then make bookkeeping vouchers. Debit: Income tax expense , Credit: Tax payable —— Income tax payable , Debit: Profit of this year , Credit: income tax expense. Although income tax is related to profits, it is not a loss, and income tax is not necessarily payable. It mainly depends on the adjusted income tax Taxable income Yes No Positive number If it is a positive number, the income tax should be calculated. At the same time, pay attention to the income tax accounting method. [2]
4. Assets according to the general ledger（ Monetary capital 、 fixed assets 、 Accounts receivable 、 Notes receivable 、 Short term investment Liabilities（ Notes payable ， Accounts payable Etc.) Owner's equity （ Paid in capital 、 Capital reserve 、 Undistributed profits 、 Surplus reserve ）Balance of account (refers to ledger account The amount registered above on the last day of) Balance Sheet , according to General Ledger Or account summary Profit and loss account Preparation of the amount incurred (such as administrative expenses, main business costs, investment income, main business taxes and surcharges) (the amount incurred refers to the amount incurred in this month) Income Statement 。 [2]
5. The rest is work such as binding vouchers, writing report notes, and analyzing situation tables.
accounting
6. Precautions:
(1) Above division preparation Bookkeeping voucher In addition to the registration of sub ledger, it is carried out at the end of the month.
(2) Cash settlement and bank account settlement at the end of the month must be consistent with the account certificate, The account is consistent with the reality 。 At the beginning of each month Bank reconciliation Monotonic bank account balance adjustment table, pay attention to analysis Outstanding amount 。 Pay attention to the time when filing tax returns at the beginning of the month, and do not delay filing tax returns. In addition, invoices issued in the current month are recorded in the current month. Monthly analysis of transactions Aging And amount, including A/R, A/P, Other receivables Etc. [2]

Post responsibilities

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Post responsibilities
Post name
duty
Fixed assets accounting post
Draft with relevant departments Accounting of fixed assets And Management Measures ；
Participate in preparation Renewal and transformation of fixed assets and Overhaul Plan;
Responsible for detailed accounting of fixed assets and preparation of relevant statements;
Calculation extraction Depreciation of fixed assets And capital for major repairs;
Participate in the inventory of fixed assets. [3]
Material and material accounting post
Prepare accounting and management methods for materials and materials together with relevant departments;
Review and compile the procurement fund plan of materials;
Be responsible for detailed accounting of materials;
Prepare materials and supplies together with relevant departments Planned cost catalog;
Cooperate with relevant departments to develop materials Material consumption quota ；
Participate in the inventory of materials. [3]
Inventory commodity accounting post
be responsible for Goods in stock Detailed classification accounting;
Prepare the inventory of goods together with relevant departments Planned cost catalog;
Cooperate with relevant departments to formulate Goods in stock Minimum Ceiling ；
Participate in the inventory of goods in stock.
Salary accounting post
supervise Salary fund Use of;
Examine and approve the payment of wages and bonuses;
Payroll Detailed accounting ；
Be responsible for the accounting of salary distribution;
Accrual welfare payable And labor union expenses. [3]
Cost accounting post
Prepare cost accounting method;
formulate Cost Plan;
Responsible for costs Basic management work ；
business accounting Product cost and Period expenses ；
organization Cost Report and analyze;
Assist in managing work in progress and Self made semi-finished products 。 [3]
Income and profit accounting post
Prepare revenue and profit plans;
Handling sales funds Settlement business ；
Be responsible for detailed accounting of income and profit;
Responsible for detailed accounting of profit distribution;
Prepare income and profit statements;
Assist relevant departments to Finished products Make an inventory. [3]
Capital accounting post
Proposed fund management And accounting methods;
Prepare capital revenue and expenditure plan;
be responsible for Fund dispatching ；
be responsible for Fund raising Detailed classification accounting;
Responsible for the detailed accounting of various investments of the enterprise.
Transaction settlement post
Establish the current account settlement procedure system;
Handle the settlement business of current accounts;
Be responsible for detailed accounting of current account settlement. [4]
GL Report Post
Be responsible for registering the general ledger;
Prepare the balance sheet Income Statement 、 Cash Flow Statement And other relevant financial statements;
be responsible for management accounting Voucher and Finance Accounting statements 。
Audit post
examination Financial cost plan ；
Review various financial revenues and expenditures;
Review accounting vouchers and financial accounting report form. [3]

Accounting Title

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Accounting qualification (commonly known as Accounting certificate , also called in some places Work license ）Examination, generally there are two examination opportunities every year, the first half of the year is in March to register, and the examination in June of the same year; The second half of the year will be August for registration and November for examination. In March 2017, the accounting qualification certificate was listed in the national administrative licensing Clear category [5] On November 4, 2017, the Standing Committee of the National People's Congress revised the《 Accounting Law of the People's Republic of China 》Wait for the decision of eleven laws [6] The professional qualification certificate of accounting was officially cancelled. So far, with the development of China's accounting industry for more than 20 years, the Accounting Qualification Certificate has officially come to a successful end. The entry certificate of accounting industry has been upgraded to the certificate of primary accounting title!
Accounting technology The qualification (junior, intermediate and senior) exam is an opportunity to apply for the exam once a year, which will be held around November and in the middle of May of the next year. It can obtain the qualification certificate of accounting profession.
You can obtain the primary certificate, intermediate certificate and advanced certificate of accounting.
Certified Public Accountant Examination There is an opportunity to apply for the exam once a year. The professional stage exam is generally applied in about April, and the exam is in the middle of October of that year.
You can obtain the certificate of certified public accountant.

accounting standard

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General

Article 1 For the purpose of regulating Accounting , guarantee accounting information Quality, promotion Public welfare undertakings Healthy development, according to《 Accounting Law of the People's Republic of China 》And other relevant laws Administrative regulations And formulate this Code. [7]
Article 2 These Standards are applicable to all kinds of public institutions at all levels. Accounting candidates can participate in the study after completing their applications. [7]
Article 3 Accounting system of public institutions Industry and public institutions accounting system (hereinafter collectively referred to as the accounting system) shall be formulated by the Ministry of Finance in accordance with these Standards. [7]
Article 4 The objective of accounting of public institutions is to Accounting information user Provision and public institutions Financial position , career achievements Budget implementation And other relevant accounting information, reflecting the performance of entrusted responsibilities of public institutions, and helping users of accounting information social management Make economic decisions.
Users of accounting information of public institutions include the government and its relevant departments, the sponsoring (superior) units, creditors, the public institutions themselves and others stakeholder 。 [7]
Article 5 Institutions shall conduct accounting for their own economic businesses or events.
accounting
Article 6 The accounting of a public institution shall be based on the premise that all business activities of the institution are carried out continuously and normally.
Article 7 Institutions shall divide accounting periods, settle accounts and Prepare financial accounting report (also known as financial reports , the same below) 。
The accounting period shall be at least divided into annual and monthly periods. The start and end dates of accounting periods such as fiscal year and month shall be the Gregorian calendar dates. [7]
Article 8 The accounting of public institutions shall be conducted in Renminbi Bookkeeping base currency 。 happen Foreign currency business The relevant foreign currency amount shall be converted into RMB amount for measurement.
Article 9 Institutions Accounting Generally adopted Cash basis ； Some economic businesses or events adopt Accrual basis For accounting, the Ministry of Finance shall specify in the accounting system.
The Ministry of Finance shall stipulate in the relevant accounting system that the accounting of industry and public institutions adopts the accrual basis.
Article 10 The accounting elements of a public institution include assets, liabilities Net assets Income, expenditure or expense.
Article 11 Institutions shall adopt Debit credit bookkeeping Bookkeeping. [7]

Information quality requirements

Article 12 Institutions shall conduct accounting on the basis of actual economic transactions or events, truthfully reflect the situation and results of various accounting elements, and ensure the authenticity and reliability of accounting information. [7]
Article 13 Institutions shall incorporate all economic businesses or events that have occurred Accounting To ensure that the accounting information can comprehensively reflect the financial situation, business achievements, budget implementation, etc. of the public institutions.
Article 14 Institutions shall conduct accounting in a timely manner for the economic transactions or events that have occurred, and shall not advance or delay.
Article 15 Accounting information provided by public institutions shall have Comparability 。
The same or similar economic business or events occurred in different periods in the same institution shall adopt the same accounting policy And shall not be changed at will. If it is really necessary to make changes, the contents, reasons for the changes and the impact on the financial position and business achievements of the unit shall be explained in the notes.
accounting
For the same or similar economic transactions or events that occur in different units of the same kind of institutions, unified accounting policies shall be adopted to ensure that the accounting information of similar units is consistent and comparable with each other. [7]
Article 16 The accounting information provided by an institution shall be relevant to the reflection of the performance of the entrusted responsibilities of the institution, the management and decision-making needs of the users of accounting information, and help the users of accounting information to evaluate or predict the past, present or future conditions of the institution.
Article 17 Accounting information provided by public institutions shall be clear and easy for users of accounting information to understand and use. [7]

assets

Article 18 Assets refer to those that can be measured in monetary terms and are possessed or used by institutions economic resources Including all kinds of property, creditor's rights and other rights.
Article 19 The assets of public institutions are divided into current assets and Non current assets 。
Current assets refer to those estimated to be within 1 year (including 1 year) Assets realized or consumed.
Non current assets refer to assets other than current assets. [7]
Article 20 The current assets of public institutions include monetary funds, short-term investments Receivables and prepayments , inventory, etc.
Monetary capital includes Cash on hand 、 bank deposit 、 Zero balance account The amount of money used, etc.
Short term investments refer to those obtained by public institutions according to law and held for no more than one year (including 1 year) Investment.
accounting
Receivables and prepayments refer to various creditor's rights formed in the business activities of public institutions, including Financial refundable amount , notes receivable, accounts receivable, other receivables, etc Receivables and Prepayments 。 [7]
Inventories refer to the assets stored for consumption in business activities and other activities of public institutions, including materials, fuels, packaging and Low value consumables Etc.
Article 21 Non current assets of public institutions include long-term investments, projects under construction, fixed assets intangible assets Etc.
Long term investments refer to those legally obtained by public institutions and held for more than one year (excluding 1 year) All kinds of equity and debt investments.
Construction in progress refers to various buildings that have incurred necessary expenditures but have not yet been completed and delivered for use by public institutions (including newly build 、 reconstruction 、 extension 、 repair Etc.) And equipment installation works. [7]
Fixed assets refer to those held by public institutions with a service life of more than one year (excluding 1 year) , the unit value is above the specified standard and basically remains the same during use Material form Assets, including houses and structures special equipment 、 General equipment Etc. Although the unit value does not meet the specified standard, the durability is more than 1 year (excluding 1 year) A large number of similar materials should be used as Fixed assets accounting 。
Intangible assets refer to identifiable assets held by institutions without physical form Non monetary assets , including patent right 、 Trademark right 、 Copyright 、 land use right 、 nonpatented technology Etc. [7]
Article 22 The assets of an institution shall be based on the actual cost Measurement. Unless otherwise stipulated by the state, public institutions shall not adjust their own book value 。
Receivables and prepayments shall be measured according to the actual amount incurred.
with Payment of consideration The assets obtained by the method shall be based on the amount of cash or Cash equivalents Or according to the amount of non monetary assets paid when acquiring the assets Valuation And other amounts.
If no consideration is paid when the asset is acquired, its measurement amount shall be determined according to the amount indicated in the relevant vouchers plus relevant taxes, transportation fees, etc; If there is no relevant evidence, the measured amount shall be compared with that of the same or similar assets market price Plus relevant taxes freight Etc; If there is no relevant evidence and the market price of the same or similar assets cannot be obtained reliably, the assets obtained shall be Nominal amount Entry.
Article 23 Where a public institution withdraws depreciation of fixed assets and amortizes intangible assets, the Ministry of Finance shall financial accounting It is stipulated in the system. [7]

New business management

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It was learned from the Provincial Finance Department that《 Measures for the Administration of Accounting Qualification 》It will be implemented from July 1, 2013. According to the new method, Hainan accounting qualification management Administrative approval items Significant changes will occur.
accounting
It is reported that the new Measures simplify accounting management Workflow , in terms of exemption regulations, certificate receiving and employment Archive information Renewal, qualification transfer and other aspects are convenient for accounting practitioners to handle; strengthen System construction , improve the system and mechanism, implement the 6-year regular certificate exchange system, and establish the accounting qualification Exit mechanism , supplemented the provisions on reissue of lost and damaged certificates, and enriched the accounting staff's legal responsibility ； pay attention to Reform and innovation Consolidate management foundation and emphasize implementation Paperless examination , introduction of continuing education Credit system , emphasizing implementation Information management 。 [4]
According to the new Measures, the existing "examination and approval of accounting qualification certificate" will be transferred from a commitment document to a ready to handle document, and there is no need to submit relevant materials for review. After passing the accounting qualification examination ID You can directly obtain the accounting qualification certificate within 6 months; "Informatization transfer of accounting qualification certificate", "change of accounting qualification certificate file information", etc public service The handling procedures and relevant application materials will be greatly simplified, and the working people will experience more convenient services. In addition, Hainan Finance Department will also add an administrative approval item of "reissue of lost or damaged accounting qualification certificate". [4]

Development stage

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Ancient accounting

The occurrence of human primitive metrological recording behavior is based on the occurrence and development of human production behavior, which is social development The product of reaching a certain stage. Ancient accounting In terms of time Paleolithic Age From the middle to late stage of feudal society This is a long period at the end of the period.
From the main application of accounting technical method On the one hand, it mainly involves the original measurement record method, the single account book method and the Double entry bookkeeping Etc. The measurement, recording, analysis and other work of accounting in this period were mixed with other calculation work at the beginning. After a long process of development, a set of method system with its own characteristics was gradually formed and became an independent management work.

China

As early as 4000 years ago, the third of the three legendary emperors who created the Chinese state Built the earliest country for public welfare Tax System, with the tax system, there will be accounting auditing work , in Shaoxing Kuaiji Mountain the third of the three legendary emperors who created the Chinese state Gather the princes of the whole country and hold the Chinese history and even World history The first accounting and auditing conference established accounting Audit system 。 Shang Dynasty Of Oracle About Accounting events Recorded text.
here we are Western Zhou Dynasty There is an official post - the Secretary's Association, which specializes in the accounting of official financial revenue and expenditure, and adopts the method of "monthly counting of years" for financial revenue and expenditure (sporadic accounting, total accounting). In the Western Han Dynasty, there also appeared an account book called "accounting book" or "book book" to register accounting events. In later dynasties, officials were set up to manage the income and expenditure of money, grain, taxes and property. Song dynasty Officialdom In the process of reimbursement or handover of money and grain, it is necessary to fabricate“ List of Four Pillars ”, through "Old tube (opening balance)"+ New receipts (Current period income)=dismissal (current period expenditure)+see the balance formula in (period end balance) for settlement, to settle the changes and results of property and materials in the current period. This is a major achievement in the development of China's accounting discipline.
Late Ming and Early Qing , with handicraft industry And the development of commerce Four columns Based“ Dragon's Gate Account ”It divides all accounts into four categories: "income" (various incomes), "payment" (various expenditures), "deposit" (various assets), and "this" (various liabilities). It uses the balance formula of "income - payment=deposit - this" for accounting, sets up a general ledger for "classified records", and prepares a "payment statement" (that is Income Statement ）And "Save this table" (i.e Balance Sheet ）, Implementation Double track When calculating profits and losses, the number of profits and losses calculated on the two tables should be equal, which is called“ Closure door ”To check the correctness of all accounts.
Later“ Quadrupole account ”(Also called "Tiandi Hezhang"), this method is to register both "vostro account" and "off account" for each account item to reflect the context of the same account item. “ List of Four Pillars ”、“ Dragon's Gate Account ”The "four footed account" shows the development of accounting revenue and expenditure in different historical periods in China, reflecting the traditional and rigorous Chinese characteristics.

foreign country

country with an ancient civilization as Babylon , Egypt, India, etc. have left records of accounting activities. As early as 3600 BC, there have been records reflecting the economic situation. In Greece and Rome, some Accounting concept 。 At the beginning of the Christian era, the Babylonian people were skilled at Organizational management , set up a "special recorder". The "internal control thought" first appeared in Egypt. Coinage appeared in India and Greece and was recorded on the books.

Modern accounting

It is generally believed that from Single entry bookkeeping The transition to double entry bookkeeping is a sign of the formation of modern accounting.
The time span sign of modern accounting is generally believed to be from 1494 Italy Mathematician Luca Pacioli The book "Arithmetic, Geometry, Comparison and Scale Summary" was published until the end of the 1940s. There are two major developments in accounting methods, technology and content. One is Double entry bookkeeping The second is the continuous improvement and promotion of cost accounting The emergence and rapid development of, and then become an important foundation of management accounting branch in accounting.
In the modern accounting stage, there were two important times, which were called two milestones in the history of modern accounting development: the first was the emergence of double entry accounting books, and the second was the establishment of the first accounting association in the world-- Edinburgh Institute of Accountants 。
The core theoretical contributions of modern accounting mainly include:
(1) The idea of depreciation.
(2) Divide capital and income.
(3) Attach importance to cost accounting.
（4） financial statements Audit system.

Modern Accounting

Modern Accounting yes commodity economy The product of. 14. In the 15th century, due to Europe capitalism Commodity currency The rapid development of economy has promoted the development of accounting. Its main signs are: first, the utilization of Monetary measurement Conduct value accounting; Second, widely used Double entry bookkeeping So as to form the basic characteristics and development cornerstone of modern accounting. Since the 20th century, especially the Second World War After that, capitalist Production socialization The degree has developed unprecedentedly, Modern science and technology With the rapid development of economic management science Technical environment The traditional financial accounting has been continuously enriched and improved, and the financial accounting work has become more standardized, universal and standardized.
At the same time, accounting discipline in the 1930s cost accounting On the basis of Modern Management Theory And the needs of practice, gradually forming the management accounting System, so that the accounting work can change from the traditional post bookkeeping, accounting Reimbursement It turns into beforehand prediction and decision-making, in-process supervision and control, and afterwards accounting and analysis.
The emergence and development of management accounting is a great change in the history of accounting development. Since then, modern accounting has been formed financial accounting And management accounting. With the rapid development of modern production and the improvement of economic management, electronic computer technology Widely used in accounting accounting information The collection, classification, processing, feedback and other operating procedures of Manual operation , greatly improved work efficiency , realizing the fundamental change of accounting science
The time span of modern accounting began in the 1950s. There are two important signs of the development of accounting methods, technology and content here. One is the qualitative leap in accounting means, which is caused by the integration of modern electronic technology and accounting“ accounting computerization ”Second, accounting is accompanied by production and management science It is divided into two branches: financial accounting and management accounting.
accounting
The first electronic device was born in the United States in 1946 computer It was initially applied in accounting in 1953, and then developed rapidly, developed country The application of database in computer software has already appeared, and a comprehensive computer management system 。 The term "management accounting" separated from systematic financial accounting was formally adopted by the World Accounting Society in 1952.

Accounting classification

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Classification by accounting entity and purpose
According to the accounting entity and purpose, it can be divided into budget accounting And financial accounting.
budget accounting : For the purpose of realizing public functions, take public assets as the accounting object public affairs As the accounting basis, public business achievements are the main assessment indicators, which have "publicity"“ Non profit ”"Financial" characteristics. It is applicable to all levels of government departments, administrative units and all kinds of Non profit organization Accounting system.
financial accounting Economic entities with the purpose of profit making as the accounting object reflect the financial situation, operating results and cash flow of the enterprise, and serve to improve the internal management of the enterprise and improve economic efficiency. It is an accounting system applicable to all kinds of enterprises and business organizations.
Classification by report object
It can be divided into financial accounting and management accounting according to different reporting objects.
financial accounting : Prepared by financial statements To provide information for internal and external users of the enterprise. Financial accounting information is provided to a wide range of users. Its focus is on reporting financial and operating conditions, mainly to provide external reference.
management accounting It is mainly to provide information to the management of the enterprise as the basis for decision-making by various departments within the enterprise. There is no standard mode accounting standard Control of.
Press Industry classification
Industrial enterprise accounting Commodity circulation Accounting Finance and Securities Accounting Insurance enterprise accounting 、 Accounting of construction enterprises 、 estate Accounting, post and telecommunications accounting, agricultural enterprise accounting Tourism catering Accounting medical and health work Accounting Transportation accounting 、 cultural education Accounting, property management accounting, administrative accounting, listed company accounting, logistics enterprise accounting, chain Business accounting 、 Publishing and printing Accounting, private enterprise accounting, small business accounting (manufacturing) accounting, small business accounting (business) accounting, power enterprise accounting Accounting of coal enterprises 、 Iron and steel enterprises Accounting petrochemical industry Accounting, automobile industry accounting, tobacco enterprise accounting, alcohol enterprise accounting, food enterprise accounting, pharmaceutical enterprise accounting, processing and manufacturing accounting Light industry and textile Accounting, Foreign Economics Foreign trade accounting , Information Consulting service industry Accounting, advertising service accounting, housing agency service accounting, market (agricultural trade, hardware, wholesale, building materials, clothing, etc.) accounting, individual Sole proprietorship Accounting Accounting for high-tech enterprises Software and integrated circuit accounting.
Press job content classification
It can be divided into: GL accountant 、 Transaction accounting 、 cost accounting 、 Material accounting Etc.
Cost accounting: It refers to the cost accounting total cost and Unit cost All accounting Production cost Accounting for. The central content of cost accounting is cost accounting. Cost accounting is divided into two aspects: management and finance. Cost accounting assists in the management plan and control of the company's operation, and develops Long term Or strategic decisions, and establish favorable Cost control method 、 cost reduction And improve quality.
Press Scope of work classification
It is divided into: Public accounting , private accounting government accounting
The object of accounting refers to the content of accounting and supervision, that is, the economic activities that a specific entity can perform in currency. Economic activities represented by money are often called value movement or capital movement. Fund movement Including the capital investment of specific entities Application of funds And capital withdrawal.

Accounting Elements

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Accounting Elements
Accounting elements are the basic classification of accounting objects and the embodiment of accounting objects.
Enterprise accounting elements It is divided into six categories, namely, assets, liabilities Owner's equity , revenues, expenses and profits. Among them, the three accounting elements of assets, liabilities and owner's equity mainly reflect the financial status of enterprises; Revenue, expense and profit Accounting Elements It mainly reflects the operating results of the enterprise.
Dynamic elements:
Income, expense and profit
Static elements:
Assets, liabilities, owner's equity
The accounting elements of public institutions are divided into five categories: assets, liabilities Net assets , income and expenditure.
Measurement attribute ： historical cost 、 Replacement cost 、 Net realizable value , present value fair value 。
Accounting elements reflecting the financial status of enterprises
1． Assets
Assets refer to the past transactions or events of an enterprise, owned or controlled by the enterprise, and expected to bring economic interest Resources. The main characteristics of assets are:
(1) Assets are owned by the enterprise in the past Transactions or events Formed. The past transactions or events of the enterprise include purchase, production, manufacturing or other transactions or events. Transactions or events expected to occur in the future do not form assets.
(2) Assets are resources owned or controlled by enterprises. Owned or controlled by an enterprise means that the enterprise has the ownership of a resource, or although it does not have the ownership of a resource, the resource can be controlled by the enterprise.
(3) Assets are expected to bring economic benefits to the enterprise. It is expected to bring economic benefits to the enterprise, which refers to the potential to directly or indirectly lead to cash and cash equivalents flowing into the enterprise.
Assets can be classified into current assets and Non current assets 。
Current assets refer to the assets expected to be Normal business cycle Assets realized, sold or consumed in, or held mainly for trading purposes, or expected to be realized within one year (including one year) from the balance sheet date, and one year from the balance sheet date Internal exchange other assets Or cash or cash equivalents with unlimited ability to repay liabilities. Current assets mainly include Monetary capital 、 Trading financial assets 、 Notes receivable 、 Accounts receivable 、 Prepayments 、 Interest receivable 、 Dividends receivable 、 Other receivables , inventory, etc.
Non current assets refer to assets other than current assets, mainly including Long term equity investment , fixed assets, construction in progress Engineering materials Intangible assets Development expenditure Etc.
2． liabilities （Liabilities）
Liabilities refer to the past transactions or events of an enterprise that are expected to lead to the outflow of economic benefits from the enterprise Current obligations 。 The main characteristics of liabilities are:
(1) Liabilities are current obligations formed by past transactions or events of an enterprise. Current obligations refer to the obligations undertaken by the enterprise under the current conditions. Obligations formed by future transactions or events are not current obligations and should not be recognized as liabilities.
(2) The expectation of debt repayment will lead to the outflow of economic benefits from the enterprise.
Liabilities can be classified into current liabilities and Non current liabilities 。
accounting
Current liabilities refer to the liabilities that are expected to be settled in a normal business cycle, or held mainly for trading purposes, or should be settled when due within one year (including one year) from the balance sheet date, or the enterprise has no right to postpone the settlement to more than one year after the balance sheet date. Current liabilities mainly include Short term borrowings , notes payable Accounts payable 、 Advance receipts . Payroll payable, taxes payable, interest payable Dividends payable 、 Other payables Etc.
Non current liabilities refer to liabilities other than current liabilities, mainly including Long term borrowings 、 Bonds payable Etc.
3． Owner's equity
Owner's equity Means Enterprise assets The residual equity enjoyed by the owner after deducting the liabilities. The owner's equity of the company is also called Shareholders' equity 。
Owner's equity includes Paid in capital (or equity ）、 Capital reserve Surplus reserves and undistributed profits. Among them, the capital reserve includes the amount of capital contribution received by the enterprise from the investor in excess of its registered capital Or share of share capital and Gains and losses directly recognized in owner's equity Etc. Surplus reserves and undistributed profits are also called Retained earnings 。
reflect Business performance Accounting elements of
1. Revenue
Income refers to the income generated in the daily activities of an enterprise, which will lead to the increase of owner's equity Invested capital The total inflow of unrelated economic benefits.
2. Expense
Expenses refer to the total outflow of economic benefits that occur in the daily activities of an enterprise, will lead to the reduction of owner's equity, and has nothing to do with the distribution of profits to owners.
3. Profit
Profit refers to the operating results of an enterprise during a certain accounting period. Profit includes income less expenses Net . Direct entry Current profit Gains and losses, etc.
Gains directly included in current profits（ Gain ）Loss means that Included in current profit and loss Gains or losses that may lead to increase or decrease in the owner's equity and have nothing to do with the capital invested or profits distributed to the owner.
On accounting principles or basis Job specification All units are basically the same, but Administrative unit And public institutions adopt cash basis rather than accrual basis in their business activities, resulting in Accounting of administrative institutions The setting, definition and Enterprise unit There are differences. Administrative institutions Five accounting elements are set for balance sheet and income expenditure statement (income statement of similar enterprises), including assets, liabilities, net assets, income and expenditure. In terms of the definition of accounting elements, take the definition of accounting elements of public institutions as an example, assets refer to the economic resources that can be measured in monetary terms that are possessed or used by public institutions, including various properties, claims and other rights; Liabilities refer to the debts borne by public institutions that can be measured in currency and need to be paid by assets or services, including Borrowings Accounts payable Payables Etc; Net assets refer to the difference between the assets of a public institution and its liabilities, including Business fund 、 Fixed funds 、 Special fund 、 Business balance and Operating balance Etc; Revenue refers to the non repayable funds legally obtained by public institutions to carry out business activities, including Subsidy income 、 Business income 、 Operating income and Other income ； Expenditures refer to various items incurred by public institutions for carrying out business activities and other activities Capital consumption And losses and Capital construction projects Expenses, including Appropriation 、 Business expenditure 、 Operating expenses Etc.
accounting
At the same time, in the specific Accounting confirmation In principle, there are some differences between administrative institutions and enterprises. For example, the fixed assets of administrative institutions are not depreciated.

Account Settings

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Setting principles

  1. one
    Principle of legality Means that the accounting subjects set up should conform to the national uniform accounting system Provisions of.
  2. two
    Principle of relevance Means that the account set shall provide the accounting information services required by all parties concerned.
  3. three
    Principle of practicality , which means that the set account should meet the company's own characteristics and meet the actual needs of the company.
  4. four
    Principle of comprehensiveness It means that the set account should comprehensively and systematically reflect all the contents of accounting elements without omission or repetition.
  5. five
    The principle of strictness means that the accounting subjects set up should be scientific and rigorous, and the names of the subjects should be clear and easy to understand.

Set content

Account It refers to the items that classify the specific contents of accounting elements.
Accounts are divided into General Ledger Account and Detailed Ledger Account 。
Accounting items are classified into asset category liabilities Class Owner's equity Class, cost class, gain/loss class and other accounts.
Ledger account classification It is divided into asset category, liability category, owner's equity category, cost category and profit and loss category. Asset, liability, owner's equity, income, expense and profit are not the classification methods of accounts, but only economic businesses classification method , conducive to financial management.
1. Assets refer to the resources formed by past transactions and owned or controlled by the enterprise, which are expected to bring economic benefits to the enterprise.
Asset accounts are divided into current assets long-term investment , fixed assets, intangible assets and other assets. Current assets include cash and various deposits, short-term investments, receivables and Prepayments , inventory Deferred expenses Etc.
2. Liabilities: refer to the current obligations formed by past transactions and events. The performance of such obligations is expected to lead to the outflow of economic benefits from the enterprise.
Liabilities are classified into current liabilities and Long term liabilities Current liabilities include short-term borrowings, payables and Advances from customers 、 Wages payable Taxes payable, dividends payable and Accrued expenses Etc.
3. Owner's equity: refers to the economic benefits enjoyed by the owner in the enterprise assets, and the amount is the balance of assets minus liabilities.
owner Equity account Including paid in capital (or share capital), capital reserve, surplus reserve, profit and profit distribution of this year, etc.
4. Cost category: it refers to the cost category of the enterprise Production process The various expenses incurred in are collected and allocated according to different objects to determine the total cost and unit cost of each object.
Cost account include production costs , overhead and Labor cost Etc.
5. Profit and loss: it reflects the profit or loss of the enterprise in a certain period.
Profit and loss accounts are divided into loss and receipt accounts (including Main business income Other business income, investment income Subsidy income 、 Non operating income ）And loss fees (including main business costs, main business taxes and surcharges Other business expenses 、 Operating expenses , administrative expenses Financial expenses 、 Non operating expenses , income tax Prior year income adjustment ）。
6. Common category
Asset, cost and gain/loss expense accounts are all increased in debit and decreased in credit.
Liabilities, owner's equity and income of profit and loss are all decreased in debit and increased in credit.

Post division

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Accounting post The division of Business volume and Accounting staffing Based on the actual situation, we should follow the principle of efficiency and simplification. The posts of accounting personnel can generally be divided into:
  1. one
    Accounting supervisor
  2. two
    cashier
  3. three
    Accounting Assistant
  4. four
    Transaction settlement
  5. five
    Accounting of materials
  6. six
    Fixed assets accounting
  7. seven
    Salary accounting
  8. eight
    Cost accounting
  9. nine
    Income and profit accounting
  10. ten
    Capital accounting
  11. eleven
    audit
  12. twelve
    Computerized accounting management
  13. thirteen
    General ledger report, etc. [8]
These posts can be one person for one post, one person for many posts or one post for many people, and each unit can specifically determine according to its own characteristics. It should be noted that in order to implement internal controls The principle of "separate management of accounts, money and materials" in, Cashier Not concurrently in charge of audit and accounting Archives keeping And the registration of income, expenses, creditor's rights and debt accounts. Accounting personnel of enterprises should be carried out in a planned way Job Rotation So that accounting personnel can comprehensively understand and be familiar with various accounting work and improve their business level. [8]

occupational requirements

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Qualification requirements

Employment qualification refers to entry Accounting profession , engaged in Accounting A legal qualification of Enter Accounting The "threshold" of career. In state organs Social groups . The following accounting personnel of companies, enterprises, institutions and other organizations (including Hong Kong Special Administrative Region 、 Macao Special Administrative Region 、 Taiwan Personnel, as well as foreign personnel engaged in accounting work in mainland China), must obtain Accounting qualification , holding Accounting Qualification Certificate 。 Accounting certificate is accounting personnel The necessary qualification to engage in accounting work, the only legal qualification necessary for accounting professionals Valid certificate 。 It is the threshold for accountants to enter the accounting industry. Territorial management , which is used nationwide. The qualification certificate of accounting is also a test Accounting Title The precondition for national policy Change, Accounting Qualification Examination Pause, the specific method still needs to wait.

Accounting Title

Accounting Title Is to measure a person Accounting business The standard of level. Current national accounting titles: junior, intermediate and senior, Primary professional title yes Accountant 、 Assistant accountant ， Intermediate professional title There are accountants, Senior professional title yes Senior accountant And certified public accountants.

Relevant certificates

Accounting Qualification Certificate
Personnel engaged in accounting work must obtain Accounting Qualification Certificate 。 Person in charge of accounting organization（ Accounting officer ）In addition to obtaining the qualification certificate for accounting practice, they should also have the qualification of accountant or above technical position Qualification or more than three years of experience in accounting. At present, our country implements examination system , young people with high school education or above, who apply for the Accounting Qualification Certificate, are engaged in accounting Exam Network All personnel can apply for the exam, and those who pass the exam can obtain the Accounting Qualification Certificate.
2014 Accounting Practice Examination Personnel registration conditions:
Where《 accounting law 》、《 Measures for the Administration of Accounting Qualification 》According to relevant laws and regulations, those who apply for accounting qualification can apply for the exam:
（1） Adhere to principles and have good moral character ；
（2） Abide by national laws and regulations;
（3） Have certain accounting professional knowledge and skills;
（4） Love accounting and act impartially.
The person whose accounting qualification certificate has been revoked meets the requirements for reapplication for accounting qualification, All must Take the qualification examination for accounting.
Provided False financial accounting report , do False account , hiding or deliberately destroying accounting vouchers Accounting book 、 Financial accounting report , corruption Misappropriation of public funds , occupation of position, etc. related to accounting position illegal activities , legally give criminal sanctions No person may obtain or re obtain the qualification for accounting practice. [9]
ACCA (UK Chartered Certified Accountants Certification). As the most authoritative accounting organization in the world, ACCA is known as " Golen Bowl ”。 his Membership It is widely recognized internationally. UK legislation allows ACCA members to engage in auditing, investment consulting and bankruptcy enforcement, and are qualified to practice directly in EU countries.
AIA （ International accountant major qualification ）。 AIA is UK based International Association of Accountants The professional qualification certificate of international accountant awarded is five professions recognized by British laws Qualification And AIA accounting professional qualification is also recognized as the professional qualification certification of company auditors.
CGA（ Canadian Institute of Certified Public Accountants ）。 CGA is an internationally recognized accounting professional qualification. Its members can visit Canada Practising and signing independently audit report 。 According to the Canadian Institute of Certified Public Accountants Beijing representative office According to the introduction, all participants in the training need to evaluate their admission qualifications, and students can apply for admission with the admission qualification evaluation letter. After graduating from high school, you can start from the primary course.
CMA (American Management Accountant Certification Examination). CMA is established by the American Institute of Management Accounting（ IMA ）The established professional license system has been widely recognized in many countries and famous multinational companies.
ASCPA （ Australian Institute of Certified Public Accountants ）。 ASCPA Yes Australia The largest accounting organization, with considerable international popularity, enjoys the right to sign audit reports. There are 16 qualification examinations in total Certified Public Accountant Examination Students can be exempted from four exams, and each course is only allowed to take one make-up exam, which is taken twice every July and December. The application condition is to graduate from a university, IELTS The score is above 6 points.

Proper noun

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Basic assumptions

Basic Accounting Assumptions include: Accounting entity , going concern Accounting period and Monetary measurement Four.
1. Accounting entity
The accounting entity refers to the specific unit served by the accounting office, which defines the spatial scope of accounting work.
《 Accounting Standards for Business Enterprises 》Provisions: "This Code is applicable to the The People's Republic of China All enterprises in China. " This essentially means that when Independent accounting As the accounting entity Financial revenue and expenditure And others Economic business conduct Accounting 。
2. Going concern
The Accounting Standards for Business Enterprises stipulates that:“ Accounting It should be based on the continuous and normal Production and operation activities Is the premise. " Regardless of whether the enterprise will Bankruptcy liquidation 。 It defines the time frame of accounting work.
3. Accounting period
Enterprise economy Active Continuity decided Accounting activities Is continuous, how to make the enterprise continuous economic activity Reflected in the form of phased achievements, timely provide enterprises, governments and owners with enterprise economy and Operation Information, which involves Accounting period Divide the problem. The Accounting Standards for Business Enterprises stipulates that "accounting shall be divided into accounting periods, accounts shall be settled in installments and accounting statements shall be prepared Start date and end date Use Gregorian calendar date. "
4. Monetary measurement
In accounting, multiple currencies may be involved Monetary unit Between Exchange rate Is constantly changing, which requires enterprise accounting One monetary unit must be established as the monetary unit for bookkeeping Creditor's rights and debts It can be used to measure, compare and audit. This monetary unit is called“ Bookkeeping base currency ”。
The Accounting Standards for Business Enterprises stipulates that "accounting shall be carried out in accordance with RMB It also stipulates that enterprises whose business income and expenditure are mainly in foreign currencies can also select a foreign currency as the bookkeeping base currency Accounting statements It shall be converted into RMB. "

Accounting method

Accounting methods are used to calculate and supervise accounting methods Accounting tasks Means. Is also performance Accounting function , complete accounting tasks Accounting objectives The way is accounting management Means. Accounting methods include Accounting method 、 Accounting analysis method and Accounting inspection method.
The accounting method is to record and calculate economic activities comprehensively, comprehensively, continuously and systematically Operation management The method used to provide the necessary information is the whole Accounting method system The foundation of. Accounting methods mainly include the following:
（1） Set up account , yes Accounting object It is a method of classified accounting and supervision.
（2） Double entry bookkeeping It refers to the mutual registration of any business in two or more related accounts with the same amount, so that the economic business can be comprehensively and systematically accounted for Accounting Elements And its results.
(3) Filling and review Accounting voucher , accounting vouchers are used to record business transactions, clarify business responsibilities, and Register books Of Written evidence 。
(4) Registering account books is a special method to record economic transactions continuously, completely and systematically on account books according to accounting vouchers.
（5） Costing Is to collect the expenses incurred in each operation period according to a certain object, so as to calculate the total cost and Unit cost A special method of.
（6） physical inventory , which means that by Monetary capital 、 Physical assets and Current account Check the inventory of Real existence Quantity, a special method to find out whether the amount in the account is consistent with the actual amount.
(7) The financial statements are prepared in the form of a written report, which is a summary report enterprises and institutions Foreign affairs Operating results and cash flow A special method of change.
(8) Inspection, assessment and analysis Accounting information , the most important thing is to Enterprise financial management Transaction.
Mnemonic formula
Accounting is very important, and all requirements should be known;
There are six general requirements: first, establish accounts according to law;
Actual business is the premise, and false business is not acceptable;
The third material is life, which guarantees authenticity and integrity;
It is a forgery to pass a fake off as a real one. Alteration is often used to dig and paint.
Accounting method To be correct, the previous and subsequent periods should be consistent.
It is really necessary to change, comply with the system and explain;
Accounting records Take care of a few foreigners in Chinese;
Using computer to calculate, accounting data should not be disordered.
There are a lot of accounting contents. Let me talk about them slowly:
securities And money, property distribution, increase and decrease;
Keep a clear record of current accounts, and never forget the capital fund;
Revenue and expenditure expenses and costs, the results can be assured;
If the state has regulations, other businesses shall also be handled.
Fiscal year Use the Gregorian calendar to start New Year's Day and end the year.
RMB is required for bookkeeping, and currency is selected in special circumstances,
The report shall be prepared uniformly and converted into RMB at the end of the period.

Professional self examination

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Professional Introduction

Introduction to Accounting
self-study higher education examination accounting profession It is the research enterprise that Business cycle Internal knowledge of how to recognize income and assets, and cultivate high-level accounting and related work Applied professionals Its purpose is to cultivate application-oriented professionals in relevant industries in a more open and flexible form of education.

Training objectives

The accounting profession covers a wide range of fields, including authentication, auditing, taxation, corporate accounting, management accounting, financial management, bankruptcy liquidation forensic accounting , budgeting, business consulting, etc. The accounting profession has always been Popular majors 。

Training requirements

Students should master accounting , Management, Economics fundamental theory And basic knowledge: master the analytical methods of accounting, and be familiar with relevant domestic and foreign knowledge Accounting regulations and International practice With strong accounting practice Operational capability And the ability to solve practical problems in work; Combine the learned knowledge with the practical operation to understand the theoretical frontier and development trend of the discipline, and have a good professional ethics 。

Employment direction

Major enterprises, banks, hotels, schools, etc. Can be engaged in authentication, audit, tax, corporate accounting, management accounting , financial management, bankruptcy liquidation, legal accounting, budgeting, business consulting, etc.

examination

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As of July 1, 2013, the Ministry of Finance Decree No. 73 cancels the exemption provisions. And implemented nationwide Paperless examination , that is, computer answer. At the same time, passing the three subjects at the same time is regarded as qualified. The three subjects are Basis of Accounting , financial regulations, computerized accounting.
The date of the National Primary Qualification Examination for Accounting Professional Technology in 2020 is adjusted to August 29 to September 4, 2020, and September 9 to 10, 2020, points Two stages conduct; The duration of the examination for the subject of Primary Accounting Practice is 105 minutes, and the duration of the examination for the subject of Basic Economic Law is 75 minutes. The two subjects are tested consecutively, and the time cannot be mixed;
The National Intermediate Qualification Examination for Accounting Professional Technology in 2020 will still be held from September 5 to 7, 2020, with 3 batches in total;
The examination time for the subject of Advanced Accounting Practice of the 2020 National Advanced Qualification Examination for Accounting Profession and Technology will remain unchanged on September 6, 2020, and the examination time will be 8:30-12:00. [10]
Beijing [11] 、 Shenzhen [12] 、 Xinjiang Uygur Autonomous Region [13] Beginning, middle and advanced accounting in 2020 Professional and technical qualification examination The integration will be carried out uniformly in 2021.
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