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会计职能包括进行会计核算

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会计职能包括进行会计核算会计职能包括进行会计核算 会计职能包括进行会计核算、实施会计监督、预测经济前景、参与经济决策以及评价经营业绩等职能 一个企业的资金运动大致有:资产内部此增彼减,总额不变,负债、所有者权益内部此增彼减,总额不变 企业应当设置“应付票据备查簿”,详细登记应付票据的详细内容,到期结清,予以注销。 纳税调增额主要包括税法规定允许扣除项目中企业以计入当期费用,但超过税法规定扣除标准的金额,以及税法规定不允许扣除项目的金额按税法规定允许弥补的亏损和准予免税的项目,如可在税前扣除的前五年内的未弥补亏损和国债利息收入属于所得税纳税调减...
会计职能包括进行会计核算
会计职能包括进行会计核算 会计职能包括进行会计核算、实施会计监督、预测经济前景、参与经济决策以及评价经营业绩等职能 一个企业的资金运动大致有:资产内部此增彼减,总额不变,负债、所有者权益内部此增彼减,总额不变 企业应当设置“应付票据备查簿”,详细登记应付票据的详细内容,到期结清,予以注销。 纳税调增额主要包括税法规定允许扣除项目中企业以计入当期费用,但超过税法规定扣除标准的金额,以及税法规定不允许扣除项目的金额按税法规定允许弥补的亏损和准予免税的项目,如可在税前扣除的前五年内的未弥补亏损和国债利息收入属于所得税纳税调减额。 现金、银行存款日记账,收入、费用类明细账需要按月结计发生额和余额 商业承兑汇票是指由银行以外的付款人承兑的汇票( 出租固定资产所取得的收入计入其他业务收入;出售固定资产计入营业外收入 票据到期,企业无力支付票款时,如果为商业承兑汇票,应按应付票据的账面余额,借记“应付票据”账户,贷记“应付账款”账户;如果为银行承兑汇票,应按应付票据的账面余额,借记“应付票据”,贷记“短期借款”。( 集合分配账户是账户按照用途和结构分类的一种形式,是用来归集和分配企业生产经营过程中某个阶段所发生的某方of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 面费用的账户,主要有制造费用账户等(2012 现金等价物,是指企业持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。期限短,一般是指从购买日起3个月内到期。现金等价物通常包括3个月内到期的债券投资等。权益性投资变现的金额通常不确定,因而不属于现金等价物。故 企业的土地使用权由于不具有实物形态,不符合固定资产定义,所以不能作为固定资产核算。( 商业汇票不需要见票即付,其他票据均需见票即付。故选 记账凭证账务处理程序的特点是直接根据记账凭证逐笔登记总分类账,它是最基本的账务处理程序 三种账务处理程序的共同点:(1)记账的依据都是会计凭证;(2)期末,库存现金日记账、银行存款日记账和明细分类账的余额与有关总分类账的余额核对相符;(3)根据总分类账和明细分类账的记录,编制会计报。 在我国企业中,普遍采用的账务处理程序是科目汇总表账务处理程序。 科目汇总表就是把企业所有的会计科目的借方和贷方发生额进行汇总编制。( 记账凭证是登记总分类账的直接依据 账务处理程序也称会计核算组织程序或会计核算形式,是指会计凭证、会计账簿、会计相结合的方式,包括会计凭of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 证和账簿的种类、格式,会计凭证与账簿之闻的联系方法(由原始凭证到编制记账凭证、登记明细分类账和总分类账、编制会计报表的工作程序和方法等 在途物资明细账一般采用平行登记式。( 科目汇总表账务处理程序下,由于科目汇总表不反映各个科目的对应关系,总分类账可采用不设立“对方科目”栏的借、贷、余三栏式账页 与固定资产有关的后续支出,符合固定资产确认条件的,应当计入固定资产成本;不符合固定资产确认条件的,应当在发生时计入当期损益 明细分类账的账页格式有多栏式、三栏式、数量金额式。多栏式明细分类账一般适用于登记明细项目多、借贷方向单一的费用成本类账户的明细分类核算,如营业外支出账户。( 记账凭证的审核内容包括:内容是否真实、项目是否齐全、科目是否正确、金额是否正确、书写是否正确。( 利得是企业非日常活动中形成的、会引起所有者权益增加的、与所有者投入资本无关的经济利益的流入 会计科目是按照经济内容对各会计要素的具体内容作进一步分类核算的项目。( 会计科目分为资产类、负债类、所有者权益类、成本类、损益类、共同类 销售固定资产收入应记入“营业外收入”(是日常经营活动以of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 外取得的收入。 待处理财产损溢”科目核算企业在清查财产过程中查明的各种财产盘盈、盘亏和毁损的价值,是一个临时的过渡科目。因此不作为企业资产加以核算和反映 账户是根据会计科目设置的、具有一定格式和结构、用以分类反映会计要素增减变动情况及其结果的栽体。(2012 关性原则是指所设置的会计科目应当为提供有关各方所需要的会计信息服务,满足对外和对内管理的要求 保证会计工作客观公正的前提是遵守法律法规 公司债券上市交易后,公司有下列情形之一的,由证券交易所决定暂停其公司债券上市交易:(1)公司有重大违法行为;(2)公司情况发生重大变化,不符合公司债券上市交易条件;(3)公司债券所募集的资金不按照核准的用途使用;(4)未按照公司债券募集办法履行义务:(5)公司最近两年连续亏损。( 会计规范性文件的有( )。A(企业会计B(金融企业会计制度C(内部会计控制规范产D(小企业会计制度(2012/9 “对认真执行本法,忠于职守,坚持原则,做出显著成绩的会计人员,给予精神的或者物质的奖励”,最早作出这一规定的法律是((1985年制定的《会计法》 )。( 单位设置账簿、进行会计核算的具体办法需由国务院财政部of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 门根据《会计法》的原则另行制定的有(驻外使领馆( 企业会计的确认、计量和报告应当以权责发生制为基础。 会计核算的三项工作指记账、算账、报账(2012 工业企业会计的对象就是工业企业生产过程中的资金运动______( 在确认、计量、记录、报告四个环节中,会计计量通常被认为是财务会计的核心问。( 提取赢余公积 借 利润分配——提取法定盈余公积135 贷 盈余公积——法定盈余公积135 盈余公积转增资本80万 借 盈余公积——法定盈余公积 80 贷 实收资本 80 答案 F公司 本年的两个会计分录 全是 所有者权益类 所以 所有者权益总额不变 【 A 】 对的 盈余公积是 所有者权益类科目 年初 在贷方的 所以 100 135-80=155 【 C 】 对的 盈余公积转增资本这分录 是贷 实收资本 80万元 而 实收资本 贷方是增加 【 D 】 对的 因为 【 A 】 对 所以 【 B 】 是错的(2012 所有者权益包括实收资本、资本公积、盈余公积和未分配利润四部分内容。其中。盈余公积和未分配利润统称为留存收益( 投资者投入的固定资产,投资各方确认的价值确定其成本,但约定价值不公允的,应按固定资产的公允价值确定。(2012 企业转销确实无法支付的应付账款,应按其账面余额计入营of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 业外收入。( 长期借款计算确定的利息费用,应当按以下原则进行会计处理:(1)属于筹建期间的,计入管理费用;(2)属于生产经营期间的,计入财务费甩;(3)如果长期借款用于购建固定资产的,在固定资产尚未达到预定可使用状态前,所发生的应当资本化的利息支出数。计入在建工程成本;固定资产达到预定可使用状态后发生的利息支出,以及按规定不予资本化的利息支出。计入财务费用。( 固定资产净残值的计算方法是固定资产预计残值收入-预计清理费用 考试大系统解析:双倍余额递减法初期不考虑固定资产的残值,而是在固定资产折旧年限到期以前两年内,将固定资产净值平均摊销 考试大系统解析:企业以融资租赁方式租入的固定资产和以经营租赁方式租出的固定资产,应当计提折旧;企业以融资租赁方式租出固定资产和以经营租赁方式租入的固定资产,不应当计提折旧;融资租赁方式租入的固定资产发生的装修费用,符合固定资产确认条件的。应当在两次装修期间、剩余租赁期与固定资产剩余使用寿命三者中较短的期间内计提折旧:处于修理、更新改造过程而停止使用的固定资产,符合固定资产确认条件的,应当转入在建工程,停止计提折旧;反之则不应转入在建工程,照提折旧。 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 企业以融资租赁方式租入的固定资产和以经营租赁方式租出的固定资产,应当计提折旧;企业以融资租赁方式租出固定资产和以经营租赁方式租入的固定资产,不应当计提折旧 企业将拥有的资产(房屋、汽车等)无偿提供给职工使用的,应当根据受益对象。将该资产每月计提的折旧计入相关资产成本或当期损益,同时确认应付职工薪酬。企业高管人员属于行政部门管理人员,计提的汽车折旧费用借记“管理费用”账户,贷记”应付职工薪酬,账户,同时,借记“应付职工薪酬”账户,贷记“累计折旧”账户 考试大系统解析:固定资产应当按月计提折旧,并根据用途计入相关资产的成本或者当期损益。管理部门使用的固定资产计入管理费用、销售部门使用的固定资产计入销售费用、在建工程使用的固定资产计入在建工程、经营租出使用的固定资产计入其他业务成本、未使用的固定资产使用的固定资产计入管理费用 当月增加的固定资产,当月不提折旧,从下月起计提折旧;当月减少的固定资产,当月照提折旧,从下月起不提折旧 与发行权益性证券直接相关的手续费用,佣金等交易费用应借记(资本公积)账户。( 购买的分期付息、到期还本的债券,计息时借记“应收利息”科目,贷记“投资收益”科目 应收票据”项目应根据“应收票据”科目的期末余额,减去“坏of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 账准备”科目中有关应收票据计提的坏账准备期末余额后的金额填列 利润分配”总账的年末余额一定与相应的资产负债表中“未分配利润”项目的数额一致。 2002年发布的《企业财务报告条例》规定,财务报告包括会计报表、会计报表附注、财务情况说明书三部分 考试大系统解析:资产负债表中的“未分配利润”项目,应根据“本年利润”科目和“利润分配”科目的余额计算填列。( 企业收到退回的增值税应在利润表中的“补贴收入”项目反映。( 会计报表附注是对会计报表的补充说明( 财务会计报告是单位依法向有关方面及国家有关部门提供财务状况和经营成果的书面文件 企业对外提供的财务报告的封面上应当注明企业名称、报表所属年度或月份、企业统一代码、行业统一代码 记账凭证的构成要素包括:记账凭证的名称、日期、金额、记账标记、所附原始凭证张数、摘要、记账凭证的编号、制单证、审核、记账、会计主管等有关人员签章 借贷记账法的理论依据是( )。B(资产=负债+所有者权益(2012/ 必须保证是同一时期全部科目期末借方发生额合计数与贷方发生额合计数。( of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 在借贷记账法下,“借”和“贷”只是记账符号,至于表示增加还是减少,取决于会计科目的性质 我国《企业会计准则》规定,会计核算应当采用借贷记账法,借贷记账法属于复式记账法的一种。(2012 累计折旧”、“存货跌价准备”和“坏账准备”均满于调整账户,只有“固定资产清理”属于计价对比账户(2012 一般来说账户的基本结构具体包括:账户的名称;记录经济业务的日期:摘要和凭证的编号;增加、减少的金额及余额。( 交易性金融资产科目借方登记的内容有( )。A(交易性金融资产的取得成本B(资产负债表日其公允价值高于账面余额的差额 对移交本单位档案机构保管的会计档案,需要拆封重新整理的,应由档案部门会同财务会计部门和经办人共同参与,以分清责任 会计要素是用于反映会计主体财务状况,确定经营成果的基本单位(2012 资产负债表中的所有者权益反映的是在某一特定日期投资者拥有的净资产的总额 将分散的、零星的日常会计资料归纳整理为更集中、更系统、更概括的会计资料,以总括反映企业财务状况和经营成果的方法是编制财务会计报表 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 利润表中收入类项目大多是根据收入类账户期末结转前贷方发生额减去借方发生额后的差额填列,若差额为负数,以“一”号填列(2012 期间费用=管理费用 销售费用 财务费用 C(利润总额=营业利润 营业外收入-营业外支出 (2012 净利润=利润总额一所得税费用 (2012 营业利润=营业收入-营业成本-营业税金及附加-期间费用-资产减值损失 公允价值变动收益(-公允价值变动损失) 投资收益(-投资损失) 账务处理程序主要包括两部分内容:第一,建立凭证、账簿和报表组织体系。上述三种组织构成了一个完整的体系,其核心是账簿组织。第二,记账步骤(程序),是指从会计凭证的取得、填制到账簿的登记,再到财务报表是会计核算的基本环节 应交增值税明细表是资产负债表附表。( 企业编制现金流量时,代购代销业务收到的现金应在“销售商品、提供劳务收到的现金”项目中反映( 按照现行的会计准则,财务报表通常包括资产负债表、利润表(或业务收支明细)、现金流量表等报表。( 直接法”和“间接法”是针对经营活动的现金流量而言的。( 记账凭证的基本内容包括:(1)记账凭证的名称;(2)填制记账凭证的日期;(3)记账凭证的编号;(4)经济业务事项的内of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 容摘要;(5)经济业务事项所涉及的会计科目及其记账方向;(6)经济业务事项的金额;(7)记账标记;(8)所附原始凭证张数;(9)会计主管、记账、审核出纳、制单等有关人员签章 填制会计凭证是会计核算的起点。( 由于科目汇总表不能反映账户之间的对应关系,不便于查账、对账 在科目汇总表财务处理程序下,所有记账凭证中的科目对应关系必须是几个借方科目与几个贷方科目相对应。( 记账凭证账务处理程序简单明了、易于理解,总分类账可以较详细地反映经济业务的发生情况。缺点:登记总分类账的工作量较大 凭证组织、账簿组织、报表组织三种组织构成了一个完整的体系,其核心是账簿组织 总分类账户,通常也称为总账账户或者一级账户 在现有的会计账户格式中,包括借方、贷方、余额等项目。 备抵账户包括“累计折旧”、“利润分配,,等 汇总记账凭证账务处理程序的优点是减轻了登记总分类账的工作量,便于了解账户之间的对应关系。 登记明细账的依据可以是原始凭证、汇总原始凭证和记账凭证( 汇总记账凭证账务处理程序应该填制汇总记账凭证,其他两种账务处理程序不需要填制汇总记账凭证 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 各种账务处理程序的主要区别是登记总账的依据不同,记账凭证账务处理程序根据记账凭证逐笔登记总分类账,汇总记账凭证账务处理程序根据汇总记账凭证登记总分类账,科目汇总表账务处理程序根据科目汇总表登记总分类账。 明细账从账簿的外表形式上看一般采用活页式账簿 在记账凭证编制的基本要求中规定,填制记账凭证时若发生错误,应当重新填制。发现以前年度记账凭证有错误的,应当用蓝字填制一张更正的记账凭证。( 总账特点:提供概括核算指标、只使用货币计量单位。明细账特点:提供详细核算指标、必要时还需要实物或时间计量单位。 明细分类账可以根据需要分别采用:三栏式、数量金额式、多栏式、平行登记式等不同格式的账页 三栏式现金日记账在账页上应连续编号 生产成本”、“制造费用”等成本费用类明细账一般采用借方多栏式账簿( 固定资产明细账、债权、债务明细账应逐日逐笔登记(2 我国的企业采用是的“权责发生制”,行政,事业单位采用的是“收付实现制”,“存货账户”只有企业才会设置 按照所有者权益的来源不同,所有者权益账户又可以分为反映投入资本的账户和反映留存收益的账户。反映投入资本的账户,如“实收资本”、“资本公积”等账户;反映留存收益的of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 账户,如“盈余公积”、“本年利润”、“利润分配”等账户 票据到期,企业无力支付票款时,如果为商业承兑汇票,应按应付票据的账面余额,借记“应付票据”账户,贷记“应付账款”账户;如果为银行承兑汇票,应按应付票据的账面余额,借记“应付票据”,贷记“短期借款”。( 盘盈的固定资产,按以下规定确定其入账价值:(1)同类或类似固定资产存在活跃市场的,按同类或类似固定资产的市场价格,减去按该项资产的新旧程度估计的价值损耗后的余额,作为入账价值。(2)同类或类似固定资产不存在活跃市场的,按该项固定资产的预计未来现金流量现值,作为入账价值 试算平衡表,包括只有期初余额没有发生额的账户,以及没有期初余额但有本期发生额的账户,既有期初余额又有本期发生额的科目 会计核算的基本方法包括设置会计科目和账户、复式记账、填制和审核会计凭证、登记账簿、成本计算、财产清查、编制会计报表七种方法,编制财务预算属于管理会计的范畴,不包括在会计核算的方法中 库存商品、原材料、产成品收发明细账以及收入、费用明细账可以逐笔登记,也可以定期汇总登记(2012 汇兑是汇款人委托银行将其款项支付给收款人的结算方式(2012/ of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 法律是国家制定或认可的,会计职业道德不是国家制定或认可的 《票据法》规定,持票人对支票出票人的权利,自出票日起6个月。( 在转让票据时,在票据背面签字或盖章并将该票据交付给受让人的票据收款人或持有人的人称为背书人 专用存款账户是指存款人按照法律、行政法规和规章,对有特定用途的资金进行专项管理和使用而开立的银行结算账户。 注册验资的临时存款账户在验资期间只收不付 财政预算外资金、证券交易结算资金、期货交易保证金、信托基金等专用存款账户,不得支取现金。金融机构存放同业资金账户需要支取现金的,应在开户时报中国人民银行批准 银行通过互联网为个人客户办理电子支付业务,除采用数字证书、电子签名等安全认证方式外,单笔金额不应超过1 000元人民币,每日累计金额不应超过5 000元人民币。( 票据丧失补救措施的有:挂失止付、普通诉讼、公示催告。( 存款人更改名称,但不改变开户银行及账号的,应于5个工作日内向开户银行提出银行结算账户的变更申请 存款人开立一般存款账户(没有数量限制 ),存款人可以自主选择不同经营理念的银行。 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. (1) 邮政储蓄机构办理银行卡业务开立的账户纳入个人银行 结算账户管理。 (2)工商户凭营业执照字号或经营者姓名 开立的银行结算账户纳入单位银行结算账户管理。 (2) 托收承付结算,验单付款的承付期为3天。 (3) 商业汇票的付款人为承兑人,其付款地为承兑人所在地。 委托收款以银行以外的单位为付款人的,委托收款凭证必须记载付款人开户银行名称 商业汇票是指出票人签发,委托付款人在指定日期无条件支付确定的金额给收款人或者持票人的结算方式。 验单付款的承付期为3天,从付款人开户银行发出承付通知次日算起。 一般企业托收承付结算款项的每笔金额起点是l0000元。 代销、寄销、赊销商品的款项,不得办理托收承付结算。 付款人累计3次提出无理拒付的,付款人开户银行应暂停其向外办理托收。 在票据转让中,转让汇票的背书人与受让汇票的被背书人在汇票上的签章依次前后衔接称为背书连续。 (2012 票据法》、《支付结算办法》是调整票据管理和票据流通关系的金融法律制度《保险法》调整保险关系的法律规范。 开证银行若受理申请人的开证申请,应收取不少于开证金额20%的保证金。( 见票即付的汇票、本票,票据权利在2年内不行使而消灭。 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. (2012 根据《票据法》的规定,持票人对支票出票人的权利,自出票日起6个月不行使而消灭(2012 信用卡透支期限最长不得超过60天。( 根据《票据法》的规定,背书未记载日期的,视为票据到期日前背书。( 违反中国人民银行的规定,擅自印制票据的,由中国人民银行责令改正,处以1万元以上20万元以下的罚款;情节严重的,中国人民银行有权提请有关部门吊销其营业执照 汇兑方式下,汇入银行对于向收款人发出取款通知。经两个月无法交付的汇款,应主动办理退汇。( 银行汇票是指出票银行签发的,由其在见票时按照实际结算金额无条件支付给收款人或者持票人的票据 当存款人银行结算账户有法定变更事项的,应于5日内书面通知开户银行并提供有关证明。( 《会计法》第44条规定:“隐匿或者故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告,构成犯罪的,依法追究刑事责任。有前款行为,尚不构成犯罪的,由县级以上人民政府财政部门予以通报,可以对单位并处5 000元以上10万元以下的罚款。” 属于伪造、变造会计凭证(会计账簿或者编制虚假财务会计of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 报告行为的行政责任有:?罚款;?行政处分;?吊销会计从业证书 对于违反会计法规的行为,县级以上人民政府财政部门在责令限期改正的同时,可以对单位处三千元以上五万元以下的罚款。 (2012/7/ 对连续两年无故不参加会计人员继续教育的会计人员,财政部门将给予( 吊销证书 )。( 会计人员因某种原因离开原单位时,应由本人或所在单位在30日内向原颁发会计证的机关备案(2012 财政部门实施会计监督检查的对象是会计行为,并对发现的有违法会计行为的单位和个人实施行政处罚 记账人员与经济业务事项或会计事项的审批人员、经办人员、财务保管人员的职责权限应当明确,并相互分离、相互制约。 财政部门对经注册会计师审计的财务报告进行定期抽查~( 会计师事务所依法接受委托,对企业的财务会计报告进行审计,属于会计工作的社会监督。单位和个人检举违反《会计法》和国家统一的会计制度规定的行为,也属于会计工作的社会监督( 单位的内部控制的基本结构包括控制环境、会计系统和控制程序。 对已经注册会计师审计的国有工业企业年度财务会计报表,of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. 可以直接检查或委托其他会计师事务所审计的方式抽查(比例不低于10%。( 根据《企业会计制度》,我国会计核算的一般原则包括(13)项 填制 审核会计凭证和登记会计账簿”是会计核算的基础工作 月度财务会计报告于月终了后6个工作日、季度报告于季度终了后15个工作日、半年度报告于半年度后60天,年报在年度终了后4个月对外提供 我国会计核算的一般原则可以划分为四类:一是总体性要求;二是会计信息质量要求;三是会计要素确认、计量方面的要求;四是会计修订性惯例的要求。会计修订性惯例的要求包括谨慎性原则和重要性原则。( 《会计法》规定单位负责人必须保证会计资料真实、完整。 中国会计学会性质1.学术性2.专业性3.非营利性(2012/7/ 金融法律制度调整的金融关系一般可分为两类:一类是金融管理关系;另一类是金融经营关系。 公司债券上市交易后,公司有下列情形之一的,由证券交易所决定暂停其公司债券上市交易:(1)公司有重大违法行为;(2)公司情况发生重大变化,不符合公司债券上市交易条件;(3)公司债券所募集的资金不按照核准的用途使用;(4)未按照公司债券募集办法履行义务:(5)公司最近两年连续亏损。of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood. ( 财政部于2006年发布的《企业会计准则--基本准则》中规 定了8项会计核算的信息质量要求:可靠性、相关性、明晰 性、可比性、实质重于形式、重要性、谨慎性、及时性。 of work enthusiasm and forward-looking. The difficulties and problems of individual cadres indifferent masses as the buck passing, long, make some simple complex problems. Some cadres general talk about pay, do not take the initiative to undertake for the bitter and tired of the work, the lack of courage to play a positive attitude." corrective measures: (LED Leadership: Luo Mingjun, rectification time: before September 25th, insist for a long time) 1, effectively solve the enterprise less, help is not enough. In order to "turn style, solve problems, and do practical things, heart to heart" as the core, in accordance with the provisions of division of Labor Bureau, by the Bureau of Party members and cadres room composition the working group , to help enterprises solve problems, promote the construction of major projects; close ties with the masses, to ask for the people, ask for people to know the people, public opinion, the people, improve people's livelihood.
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