What Financial Regulations Should The Cashier Grasp?

The first thing that a cashier does is to learn, understand and master financial laws and regulations, improve his policy level, understand what should be done and what should not be done and what should be resisted.

Specifically, the financial laws and regulations that should be mastered are:

1. implementation measures for bill management

2. Interim Regulations on cash management

3. "

Method "

4. the law of tax collection and Administration

5. People's Republic of China

Law

6. "

"

7.. Basic accounting standards.

8. accounting standards for business enterprises

9. accounting standards for small businesses

10. People's Republic of China Commercial Bank Act

11. basic provisions for correctly completing bills and settlement vouchers.

12. Provisional Regulations on major categories of taxes

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According to the provisions of the international anti-dumping law, there are two criteria for the determination of dumping, that is, price dumping and cost dumping.

If the export price of a product is lower than the comparable price of the similar products determined by the exporter during the normal trade process, the product will be deemed to be a dumping product.

The anti-dumping agencies of the importing countries are based on the price dumping standard. Only when the normal trade process of the exporting country does not exist in the same trade, or because of the special market situation or the low sales volume of the exporting country, it is not allowed to make suitable comparison of such sales, then the applicable cost dumping standard should be considered.

In responding to anti-dumping, the most powerful evidence is to prove that the cost of our products is calculated according to the domestic accounting standards or international accounting standards of the prosecution, which is lower than the market price of the prosecution.

According to statistics from the Ministry of Commerce, China has been the world's largest number of anti-dumping investigations for 11 consecutive years. The amount involved is more than $1 billion a year. At present, there are over 500 anti-dumping cases against Chinese products all over the world.

At present, Chinese enterprises attach great importance to the anti-dumping cases of developed countries, especially the United States and the European Union, and the rate of prosecution is nearly 100% in recent two years.

The anti-dumping course in recent 30 years has proved that China's anti-dumping litigation is not satisfactory. For a long time, the success rate of Chinese enterprises is only about 30%.

Faced with such a severe situation, giving full play to the role of anti-dumping accounting has become an urgent need for China's foreign trade development.

Although China's accounting standards and international accounting standards have basically converged in many aspects, the differences in inventory criteria, intangible assets criteria, fixed asset criteria and borrowing cost guidelines directly affect the calculation of product cost, and thus affect the calculation of normal value.

Some enterprises in China are not standardized in accounting work. The format of the paper is manifested in: the original certificate is not true, illegal and incomplete; many enterprises in China lack effective internal control system; false accounting information appearing in every link of procurement, production and sales can not be found and corrected in time; many accounting booklets are not standardized; accounts, accounts, and accounts do not match; they do not conform to regulations, use accounting subjects and accounting books, accounting policies and accounting methods are inconsistent, and even many enterprises engage in tax evasion, private placement of small Treasury and other purposes. Two of the accounts are accounted for.

All these aspects make it difficult for antidumping accountants to provide standardized and reasonable accounting information in the short term, and also difficult to pass field surveys in other countries.