News title: How to learn from scratch in the cpa training in Haizhu District, Guangzhou

Accounting training information Guangzhou cpa is a key specialty of Guangzhou cpa training school, a well-known cpa training institution in Guangzhou, a well-known brand of education and training, Guangzhou cpa training school has a strong faculty, and branches are set up in major cities across the country. You are welcome to join the school.

Guangzhou cpa training schools are located in Liwan District, Yuexiu District, Haizhu District, Tianhe District, Baiyun District, Huangpu District, Panyu District, Huadu District, Nansha District, Conghua District, Zengcheng District and other places in Guangzhou. They are influential cpa training institutions in Guangzhou.

Guangzhou cpa training school is an accounting training school integrating all kinds of accounting training, offering primary accounting training, intermediate accounting training, accounting practice training, certified public accountant certification, accounting computerization training, accounting qualification certificate, cashier training, tax software training and cpa certification training.

Capital expenditure refers to the expenditure of the taxpayer on the purchase and construction of fixed assets and foreign investment. The expenditure of foreign investment here includes the taxpayer's investment in other units in the form of monetary capital, physical objects, intangible assets, etc., including long-term investment and short-term investment such as stock purchase.

When an enterprise goes bankrupt, the going concern assumption is no longer valid, and the daily financial accounting is no longer applicable. At this time, bankruptcy liquidation accounting must be applied. Assets, liabilities, owners' equity, as well as income, expenses and profits are accounting concepts frequently used by accountants. In bankruptcy liquidation accounting, these concepts have been given new meanings.

This part accounts for a large proportion in the examination, and is often combined with the accounting treatment of special business, and is examined in the form of subjective questions.

Category I: The internal items of asset elements increase and decrease in equal amount, while the elements of liabilities and owner's equity remain unchanged

Because the basic structure of an account is like the letter "T", it is called a T-shaped account.

An enterprise shall, in accordance with the provisions of the Accounting Standards for Business Enterprises and its application guide, set up accounting subjects for accounting treatment. Under the premise of not violating the unified provisions, it may add, split or merge accounting subjects according to its own actual situation. For nonexistent transactions or events, relevant accounts may not be set. An enterprise may also determine its own account number according to regulations and in combination with its own actual situation.

This is the most basic post in the accounting department, but it is also an essential and important post. The main work and job responsibilities and relevant contacts are shown in Figure 1-2.

That is to say, the distribution of the profit of 200000 yuan is: 20000 yuan goes to the creditor and 180000 yuan goes to the owner.

The buyer and seller agreed in the contract that "payment shall be made within three months after delivery", and the special invoice shall be issued on the "date of payment as agreed in the contract". The accounting treatment is as follows:

（1） When goods are delivered:

Debit: goods issued by installment collection

Credit: inventory goods

（2） When invoicing:

Debit: accounts receivable of a company

Credit: VAT output tax payable

Commodity sales revenue

At the same time, carry forward the cost of goods sold.

Debit: Cost of goods sold

Credit: goods issued by installment collection

（3） When receiving payment for goods:

Debit: bank deposit

Credit: accounts receivable of a company

(To be continued)

Accounting treatment of some special matters you do not know

Treatment of accounting "special events"

The problem of invoice processing for eight special events

Skills in compiling accounting summaries of special events

Accounting training has gone from focusing only on the examination and training of accounting professional titles in the past to now, which is not equal to accounting practical training. Accounting vocational education has developed by leaps and bounds in the Internet era. For students, the accounting practice product is a stepping stone to enter the industry, or a practical exercise before entering the industry. The practical training experience is a bonus item in the process of application.

It is also impossible to prepare a statement for every economic transaction, because the preparation of financial statements cannot meet the requirements of continuously, systematically, comprehensively and comprehensively reflecting the value movement.

Comparison between Accounting Standards for Business Enterprises and Accounting Standards for Small Business Enterprises

In order to adapt to and cooperate with the adjustment and change of China's accounting standards by the Ministry of Finance, incorporate the latest accounting standards into the accounting qualification examination, so as to better improve the professional and technical level of accounting practitioners, and achieve the fundamental purpose of serving the vast number of examinees, we have organized a group of experts and scholars with deep attainments in accounting qualification courses, According to the newly revised "Examination Outline of Financial Regulations and Accounting Professional Ethics", "Examination Outline of Basic Accounting" and "Examination Outline of Primary Accounting Computerization" by the Ministry of Finance, this set of "tutorship series for accounting qualification examination" was prepared.

The term "certified public accountant" refers to the practitioners who have obtained the certificate of certified public accountant according to law and accepted the commission to engage in auditing, accounting consultation and accounting services. "The CPA is in charge of accounting." An insider used this sentence to simply describe the identity of the CPA and the nature of its work. Although it is not comprehensive, the number of CPA is very few compared with the accounting personnel with 12 million certificates. The CPA is a very small group who climbed the top of the pyramid.

The role of accounting is the impact of the exercise of functions, which is actually achieved.

In order to standardize the identification and management of small low profit enterprises and timely implement the preferential tax policies to support the development of small low profit enterprises, according to the relevant provisions of the Enterprise Income Tax Law of the People's Republic of China and its implementation regulations, and the Notice of the State Administration of Taxation on the Prepayment of Income Tax for Small Low Profit Enterprises (GSH [2008] No. 251), These Measures are formulated in combination with the actual management of enterprise income tax in our province.

1、 Recognition conditions

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