Qualification opener (Financial Regulations ) exam

1. The value of the original certificate mistake occurred, should be re-issued the original units.
2. bank draft bank payment stamp man.
3.2006 Ministry of Finance issued on February 38 characteristic accounting standards.
4. below the 5,Women's Supra TK Society,000 on units can be more than 10 million fine.
5. unit provided outdoor the main responsibilities of financial accounting reports is the unit charge.
6. the registration of accounting paperbacks must be audited based above the original certificate.
7. According to the Ministry of Finance
8. under the
9. commitment to chronic education in senior accounting theoretical staff, lecturer in general should have more titles.
10. China's servant business proceeds in currencies other than RMB-based unit, the arrangement and reporting of monetary and accounting reports should be converted into Renminbi in.
11. a ticket issued by a bank, by the sight of the tangible settlement amount in accordance with unconditional payment to the payee or the bearer is a bank draft.
12. depositor for everyday cash settlement and transfer absences to open a bank account is a basic deposit account,
for depositors and borrowers for the dump, loans and additional settlement asset returned The payout account is a general deposit account.
13. penalties, including cardinal and additional discipline, control, guilty detention,Supra Shoes UK, life imprisonment or decease is headmaster punishments.
14. China's current accounting supervision system has an interior oversight unit ① ② a Certified Public Accountant as the main social supervision
③ to the financial sector prevailed government supervision.
15. belonging apt depositors as prologue a basic deposit account documents are:
① permanent establishment abroad to live in the approval of government authorities;
② the local industry and commerce business license issued by the original authority;
③ individual businesses and business license.
16. the vote date, amount, are matters of bills not recorded; items recorded on the date of payment is relative.
17. industry invoice for: ① retail uniform invoice; ② commercial wholesale uniform invoice; ③ uniform invoice sales of industrial enterprises.
18. the need for economic and business accounting issues are: ① the amount and price of card payment; ② finance, allocation, change and use,
③ measurement and processing of financial results ; ④ and settlement of debts and claims.
19. accounting vouchers and books, period, number, economic and business content, amount and instruction of accounting should be consistent.
20. by the accounting statements of financial accounting reports, accounting statements, portrayal of financial position.
21. the original documents,Cheap Supra Shoes, accounting documents, account books, financial and accounting reports in accounting files.
22. notes in the Chinese chief until the amount of mathematics to the factor added in the element 'whole' word.
23. units shall not concurrently cashier duties are: a audit; b c spend accounting log keeping of income and disburse accounts of the registration fee d the accounts of credit and debt registration
24. a fine, suspension of the certificate of accounting practitioners are law
25. accounting personnel should obey by the principles have A credit, the principle of rendition pay B who is the account of the amenable who is who's money who dominated C D banks do not advance
26. basic deposit accounts to depositors By this account convey settlement and cash shock for storeroom, merely likewise for cash withdrawal.
27.
28. attribute every now and then neat production alternatively portion of a comprehensive stocktaking of entire assets ...
29. under the
30. accounting office and accounting personnel in violation of the provisions of the national unified accounting system in accordance with the terms of the accounting materials should be corrected.
31. Bank activities in the year did not occur and no payment of debt owed to bank settlement accounts of units, shall advertise the unit from the 30 days notice for cancellation procedures within
, voluntarily delete the account for if overdue, is not embodied in the transfer of funds does not take account management suspended a long time.
32.A. bookkeeping before the principal and the deputy should sign a written accounting bodies commission compact;
B. bookkeeping agencies to prepare financial statements for the client to bring reports before the person in charge should be reiterated by the agency seal.
C. bookkeeping agencies should have at least 3 permit holders have full-time staff actuary.
33. one aboriginal certificate listed in the spending needed to share the burden along the 2 elements when the units to save the incipient certificate issued at the original documents to the other partition divided
single unit.
34. principal-agent client account should be fraught in or made to fulfill the obligations of the original certificate.
35. Bills and items recorded in the settlement documents can be changed is the use of the content.
36. bank draft for payment to the bank when the holder must also submit a bank draft reconciliation finished placard.
37. the taxpayer shall obtain a business license within 30 days, to the production place of business or the taxpayer's tax authorities to apply for tax registration.
38. Accounting Ethics in government regulation and exam by way of industry self-regulation.
39. The holder of a bank chart for payment more than remind payment terms, the agent payer (bank) ambition not be approved. Prompt payment duration is one month from the date of the referendum.
40. Cash check can only be used for cash withdrawal, transfer retard only for transfer, general invoices can also transfer can also be paid in cash.
41. shall not be endorsed the check in cash.
42.A. temporary leave need to succeed in the accounting ministry or unit must appoint a person to succeed, and to do the transfer of accounting procedures;
B. temporary quit or accounting can not go deserving to ailment staff return to go, it should be replaced with the procedures for replacements.
C. the digit of marketable permits consistent with the accounting books and records, expensive card face worth and issue price is incongruous, in consensus with the accounting books and poise transfer
D. Seal, receipts , blank checks, invoices, etc. must transfer explicit.
43. Zhu Rongji in 2001, the inscription includes; ① ② agreeable belief adhere to the principles of private integrity ③ ④ not to cook the books.
44. accounting skills: ① ② aptitude to cater accounting message accounting practices the operational capability of vocational judgment ③ ④ communications skills.
45. objective and fair: ① ② accurately reflect the true and reliable truths ③ ④ equitable.
46. Accounting Ethics Practice with A B C occupational inheritance D diversity.
47. pawn a pawn is endorsed to provide debt guarantees for the intentions of the endorsement, pledge endorsement, the endorsement of the pledgor, the pledgee has been endorsed man-made.
48. audit the collection of general financial accounting system is more lusty to be competent to conscientiously achieve the obligations of the taxpayer's tax unit.
49. right in the bill, the payment request is the 1st order of rights, mainly the right memoranda.
50. enterprises to apply for self-printed invoices, published a number of not more than one year use.
51.
52. under the
53. When the depositor bank settlement account matters of statutory changes should be (5 days) written notice to the depositary bank and to provide relevant documents.
54. tax authorities in accordance with the principle of one to obtain a license, issued by the
55. VAT invoices is restricted to taxpayers in general use.
56. China's current
57. because of especially serious disciplinary misdemeanour, revoked qualification certificate to 5 years may not win qualification certificates.
58. unit accounting bodies Filing archive accounting files,Supra Trainers, after 1 year in custody transfer to the accounting records management agency.
59. under the
61. business income and expenses to establish the rule of accrual.
62. under the buy and sales contracts commissioned by the payee,Supra Footwear, after delivery to the remote payer bank to receive payments from the payer to the bank's settlement is acknowledged collection of payment commitments.
63. Sales of grain and food oil for use in cheap tax rate of 13% VAT.
64. bill payment to a person not registered to the payer's place of business, domicile, accustomed address of payment.
65. unit's signature on bank notes and signature on the settlement documents as; the bank unit's lawful seal, his lawful representative's signature or seal and seal or its licensed agent.
66. transient deposit accounts and basic deposit account tin apply for money.
67. check: A variety of units and individuals can use the invoice amount: B for invoices disbursed in cash shall not be endorsed: C check the time limit for the prompt payment date within 10 days from the date of the vote. .
68. taxpayers should apply for tax registration documents produced are: A business license or permit of B to the contract, treatises of association and accession. C Organization code certificate.
69. need to apply for cancellation of registration of the tax position, including: A taxpayer engaged in production and operation of the dissolution, revocation; B family business taxpayers engaged in production,Supra Bullet Shoes, place of business alterations; C taxpayers, business prerogative revoked; D busy in the production and management taxpayers bankruptcy.
70. honest and trustworthy: A do frank folk, telling the fact, do practical things and antique; B match words with actions, and say what; C conservative trade secrets, not the interests of the bait; D Gongsifenming, not lust does not account for.
71. accounting ethics pedagogy in the form: A self-education to teaching B
72. Accounting Ethics Education is the year qualification certificates, accounting, law enforcement and inspection, accounting, professional and technical qualifications of the appraisal employed an major reference
73. drawer issuing wrong checks, the bank should repay, and in accordance with par value sentenced to 5% but not less than 1,000 yuan nice.
74. regular nailed charge applicable to the creation capacity for small-scale enterprises not establish accounts.
75. listed companies dictate direction for tax audit accumulation
76. accounting personnel to handle the transfer procedures, the operations of the economic has yet to fill preferred accounting documents, shall fill is completed; by far enrolled accounts should be registration is completed, and the balance in the terminal after a seal affixed handling personnel.
77.
78. General Accounting handover procedures for accounting personnel, the responsible persons should be supervised by the person in charge.
79. Accounting Archive for the 'annual financial report of''inventory''of accounting record keeping inventory accounting records destroyed' need for permanent preservation, 'the transfer of inventory accounting' does not require permanent preservation.
80. Contingencies: A pending litigation B C commercial paper endorsing a commercial bill discount, or items do not belong to a; provision for depreciation of fixed assets
81. merchandise wholesale and retail bargains of taxable 1800000 The emulating is a small-scale purchases.
82. to establish the card holder honor file is the accounting manufacture organizations wake of accounting ethics self-regulation and restraint.
83. accept the money order commission agreed to imagine payment of the drawer to pay the fee are acceptor. ,
84 second sequence of the right notes right of recourse.