Summary Of Common Questions In Accounting Basis

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1. How is the accounting standard stipulated in the accounting law?

Answer: the accounting law stipulates that the Renminbi shall be the bookkeeping standard currency.

A unit that mainly relies on currencies other than Renminbi can choose one of the currencies as the standard currency of accounts. However, the financial statements should be converted into Renminbi.

2, what are the differences between accounting professional ethics and accounting legal system?

Answer: 1. Both reflect.

The difference between them is different in scope of action.

3, false check bank penalties 5% suppliers compensation 2%

4, what are the administrative responsibilities of forging, altering accounting vouchers, accounting books and weaving false financial accounting reports?

Answer: punish according to the accounting law, including notification, penalty, administrative sanction and revocation of accounting qualification certificate.

5, accountants should abide by the accounting professional ethics?

Answer: 1. Love and work hard.

The basic requirements are: correctly understand the accounting profession, establish professional honor, love accounting work, respect the accounting profession, work hard and work hard, be serious and meticulous, conscientious and conscientious.

2. Be honest and trustworthy.

The basic requirement is to be honest, honest, honest, trustworthy, and not tempted by interests.

Clean and self-discipline.

Its basic requirements are: to establish a correct outlook on life and values; to distinguish between public and private interests, not to corrupt or occupy; abide by the law and abide by the law, and fulfill their duties.

Objective and fair.

The basic requirements are: correct attitude; act in accordance with the law; be practical and realistic, impartial and independent.

Adhere to the guidelines.

The basic requirements are: familiarity with criteria; compliance with guidelines; and adherence to standards.

Improve skills.

Its basic requirements are: constantly improving the consciousness and desire of accounting professional skills; having the spirit of diligent study and diligent practice and scientific learning methods.

Participation in

。

The basic requirements are: strive to study business, be familiar with financial laws and regulations and related systems, improve business skills, lay a solid foundation for participation in management, and be familiar with the business activities and business processes of service objects, which is more targeted and effective in management activities.

Strengthen services.

Its basic requirements are: strengthening service awareness and improving service quality.

6. What are the provisions of the accounting law for accounting institutions and accountants in accounting supervision within the unit?

Answer: 1. The main body and object of the internal accounting supervision of the unit: accounting organizations and Accountants of various units conduct accounting supervision over their economic activities.

(2) the functions and powers of accounting institutions and accountants in the internal accounting supervision of the unit: (1) the right to refuse to handle or to rectify the accounting work according to the provisions stipulated in the accounting system for violating the accounting law and the unified national accounting system; second, to find that the records of accounting books are not in conformity with the facts, funds and related materials, and have the right to deal with them according to the regulations of the unified national start-up system, should be dealt with in a timely manner; and those who have no right to deal with the matter shall report to the directors of the units immediately, ask for reasons and handle them; third, the accounting institutions and accountants shall have the right to supervise the accounting materials and property materials within the units.

7, briefly

Content of obligation

Bill Rights: refers to the right of the holder of a bill to ask the debtor of a negotiable instrument to pay the amount of the bill, including the right to claim payment and the right of recourse.

The right of claim for payment refers to the right of the bearer to pay the bill to the drawee, the drawer of the promissory note and the drawee of the cheque.

The holder of the right to make payment requests may be the payee or the last endorser.

The right to recourse is the right of a negotiable instrument to ask the party to ask for repayment of the amount of the bill and other legal fees when the exercise of the right to claim the payment is refused or other legal reasons exist.

The parties exercising the right of recourse may also be the guarantor or endorser for liquidating the debts of the bill in addition to the payee and the last endorser.

2. Bill obligation: the liability of the debtor of a negotiable instrument to pay the amount of the bill to the holder.

It is based on the obligor's specific bill Act (except ticket, endorsement, acceptance, etc.), which includes the obligation of payment and the obligation of repayment.

8, how does the accounting law in China regulate the qualification of accountants?

Answer: "People's Republic of China accounting law" stipulates: "as the head of the unit accounting organization (Accounting Officer), out of the accounting qualification certificate, it should also have the professional qualification of the accountants or more than three years of accounting work."

9. What legal responsibilities should be taken for violations of accounting legal system?

Answer: 1. It is ordered to make corrections within a specified time.

It means that the violator is required to stop illegal activities within a certain period and resume his illegal activities to the legal status.

2. Fine.

The financial department of the people's government at or above the county level shall impose a fine on the unit or the person in charge according to the nature, circumstances and harm of the offenders.

Administrative sanctions shall be given.

The state personnel who are directly responsible for the above illegal acts and other directly responsible personnel shall, according to the seriousness of the case, have their own units or their superior units or administrative supervision departments to give administrative sanctions such as warning, recording, recording, demotion, demotion, dismissal, retention, inspection, and expulsion.

Revoke accounting qualification certificate.

Accounting personnel shall be revoked by the financial department of the people's government at or above the county level if the accounting personnel are serious.

He shall be prosecuted for criminal responsibility according to law.