2014会计从业财经法规重点知识点整理(纯手工)（2014 accounting professional knowledge of financial laws and regulations to collate key points (manual)）

2014会计从业财经法规重点知识点整理(纯手工)（2014 accounting professional knowledge of financial laws and regulations to collate key points (manual)） 2014会计从业财经法规重点知识点整理(纯手工)(2014 accounting professional knowledge of financial laws and regulations to collate key points (manual)) Chapter 1 accounting legal system Section 1 the constitution of accounting legal system (1) Accounting Law "Accounting law", the highest level, the highest standard, 1985, the six National People's Congress Standing Committee The current accounting law, 1999, the nine national people's Congress Standing Committee "Registered accountant" in 1993, the eight session of the Standing Committee of National People's Congress, attestation services (two) accounting regulations (formulated by the State Council, promulgated) General accountant Ordinance, accounting standards for enterprises, regulations on financial accounting reports of enterprises (three) the unified accounting system of the state (the financial department of the State Council) 1. regulations of accounting department The financial department implements the accounting supervision law, the bookkeeping management measures, the accounting standards for institutions, the accounting qualification management measures, accounting standards for enterprises - Basic Standards 2. normative documents "Enterprise accounting system", "financial enterprise accounting system", "basic accounting standards", the "measures" the management of accounting files, "continuing education" provisions of accounting personnel, "accounting standards for enterprises - specific criteria (Application Guide)", "enterprise financial rules" Second sections of accounting management system (1) administrative management Principle: unified leadership, hierarchical management" Financial departments of the local people's governments at or above the county level 1. the establishment and implementation of the accounting standards system and related standards and regulations (the most basic functions, important guarantee) 2. accounting market management Access, operation and exit management of accounting market; Management of accounting training market 3. evaluation of accounting professionals Accountant, junior, intermediate, senior professional technical qualification, senior accountant 4. accounting supervision and inspection Quality inspection of accounting information and inspection of accounting firms' practice quality (two) self discipline management of accounting work China Association of Certified Public Accountants 1. 2. China Accounting Association (academic, professional, non-profit) (three) management of accounting work (internal management) The responsibility subject of 1. unit accounting work management The main body responsible for the management of accounting work is the person in charge of the unit 2 management system of accounting personnel 3. qualifications of accounting personnel Engaged in accounting personnel, must obtain accounting qualification certificate In addition to obtaining the qualification of accountant, the accountant who is in charge of the accounting organ of an institution should have more than 3 years' experience in accounting and technical qualification or accounting work 4. units internal accounting management system According to the "accounting law" and the national unified accounting system, combined with the type of unit and the needs of internal management, follow certain principles Third sections of accounting (1) quality requirements of accounting information Authenticity (actual occurrence), clarity, relevance, Comparability (unified enterprise at different times, different enterprises, the same shape matters, consistent with the accounting) Economic essence is more important than legal form, importance, prudence and timeliness (two) the general requirements of accounting 1. the basis of Accounting: the actual economic transactions 2. basic requirements for accounting data Accounting information: accounting vouchers, accounting books, accounting reports and others Resolution: forgery, alteration, provision of false financial accounting reports (three) other requirements of accounting 1. establishment of law books, else, bookkeeping 2. clear accounting content 3. correct adoption of accounting methods One of the conditions can be changed accounting policy: Law, administrative regulations or national unified accounting system and other requirements change; accounting policy changes can provide more reliable and more relevant accounting information 4. the Gregorian calendar year is the fiscal year 5. RMB as the bookkeeping standard currency China's accounting provisions are based on RMB as the bookkeeping standard currency. If the business income and expenses are denominated in the currency other than RMB, one of the currencies may be selected as the bookkeeping standard currency, but the financial report shall be converted into rmb. The accounting statements made by foreign units to the relevant departments in China shall be converted into RMB responses 6. computerization must comply with the provisions of the national unified accounting system Seven Correct use of accounting records China's territory...... Chinese should be used; national autonomy should be used...... At the same time, the use of a national language; foreign countries...... Use a foreign language at the same time (four) the special requirements of the company and the enterprise accounting (five) accounting voucher Making and examination of accounting documents is the most important aspect of accounting Accounting vouchers include original vouchers and accounting vouchers 1. original voucher For the number of the original certificate revoked, shall affix the "void" stamp, together with the stubs are saved, not torn up. Return of sold goods, in addition to fill out the return invoice, there must be proof of return acceptance. In the economic business approved by the higher authorities, the approval document shall be used as the original voucher. The original voucher records the contents and shall not be altered. If the original certificate is wrong, it shall be re opened or corrected by the issuing unit, and the seal of the issuing unit should be affixed to the correction department. If the amount of the original certificate is wrong, it shall not be corrected on the original voucher, but should be reopened by the issuing unit. The original certificate shall not be lent out. If other units need to use original vouchers for special reasons, they can be duplicated by the person in charge of the accounting institution and the accountant in charge. (registration, signature or stamp) The storage period of the original documents of enterprises and other organizations is generally 15 years The accounting supervisor is different from the accounting executive, the accounting supervisor is the organizer of the accounting, and the accounting executive refers to the person who is responsible for the organization and management of the accounting affairs and the authority of the accounting authorities. 2. accounting voucher The original vouchers of different contents and categories should not be aggregated into one accounting voucher. In addition to checking and correcting the wrong vouchers, the original vouchers should not be attached, and other vouchers must be accompanied with original vouchers. If the error occurs in the vouchers, ought to fill in. If it is a registered account voucher, it shall be corrected in accordance with the prescribed correction method. The storage period of accounting vouchers of enterprises and other organizations is generally 15 years. (six) accounting books The accounting books include general ledger, subsidiary account, journal book and other subsidiary books. Cash book and bank deposit journal book must be in the form of subscription book, and daily balance. (seven) financial accounting report According to the regulation of enterprise financial report, financial accounting report is divided into accounting statement, accounting statement and financial statement According to the enterprise accounting standards - basic standards, financial accounting reports are divided into accounting statements, accounting statements and other relevant information and materials that should be disclosed in the financial accounting reports External offer period: Monthly - 6 days; quarter - 15 days; Half a year - 60 days; year - four months The storage period of monthly and quarterly financial reports is 3 years, and the storage period of annual financial statements is permanent. The financial accounting report shall be made by the people responsible for the charge of the accounting work and the person in charge of the accounting work (accountant in charge) signed and stamped; accountant is chief accountant signed and stamped. The person in charge of the unit is the responsibility subject of the financial accounting report (eight) property inventory Property inventory is one of the special methods of accounting. (nine) the management of accounting archives. The file is divided into accounting vouchers, account books, report class, other classes (bank reconciliation, bank statements, accounting file transfer, storage, destruction) The accounting records formed in that year can be held by the accounting institution for one year after the end of the accounting year. The cashier shall not supervise the accounting files. Accounting files should not be lent. Such as...... Person in charge of unit...... register The storage period of accounting archives is permanent and regular. The term of custody is divided into 3 categories, 5 years, five years, 10 years, 15 years and 25 years. (end of accounting year) The annual financial report, detailed list of accounting records kept, accounting archives destruction should be preserved permanently. The archives organization of this unit is put forward with the accounting institution...... The preparation of accounting archives destruction, the unit responsible for the signing of comments, Archival institutions and accounting institutions jointly sent off...... List of stamp...... In a timely manner to the unit responsible for the report and sale situation. The fourth section accounting supervision (1) internal supervision of units The main body of the internal accounting supervision is the accounting institutions and accounting institutions of each unit. The object of supervision is the economic activity of the unit. Accounting institutions and accountants supervise the accounting data and property materials within the unit. Separation of incompatible duties Property preservation control requires the unit to limit the unauthorized personnel's direct contact with property. (two) government supervision of accounting work At present, the main body of government supervision of accounting work in our country is the financial department of the people's governments at or above the county level. The object of accounting supervision and inspection of the financial department is accounting behavior. Supervision and inspection of qualification and qualification of unit accounting personnel. China should carry out a comprehensive inspection of the accounting legal system of each unit. Accounting basis, special or spot check Prosecution, key checks Registered accountant, regular spot check (three) social supervision of accounting work The social supervision of the accounting work mainly refers to the CPA and the accounting firm where it is located...... In addition, there are units and individuals who report accounting violations. Certified public accountant, engaged in auditing and accounting consultation. Audit report is divided into standard audit report and non-standard audit report. A certified public accountant shall not perform business in two or more accounting firms at the same time. Accounting responsibility: the audited entity should be responsible for the authenticity, legality and integrity of the accounting information submitted by the unit. Audit responsibility: requires the CPA to independently implement audit procedures according to law, obtain sufficient and appropriate audit evidence, issue audit reports according to law, clearly express opinions, and be responsible for the audit report issued. There is work consistency between CPA audit and internal audit. The Chinese CPA Association carries out annual inspection of the qualifications and practice of certified public accountants, while the quality of audit reports issued by accounting firms shall be supervised and checked by the financial departments. Fifth sections of accounting organizations and Accountants (1) the establishment of the unit accounting institution If a unit needs to set up accounting institutions according to business needs, from three aspects: the unit size; simplified business and financial revenue and expenditure of the economy, management requirements. (else incorporate accounting institutions into other institutions or entrust intermediaries) The person in charge of a separate set of accounting institution who is responsible for the accounting department (accountant in charge), in addition to obtaining a professional accountant qualification certificate, shall have professional and technical title of accountant or above three years working experience in accounting. The avoidance system (accounting personnel of state organs, state-owned enterprises and institutions), relatives of the person in charge shall not act as the person in charge of the accounting office, relatives of accounting organization and person in charge of the unit shall act as a cashier. The accounting audit system is different from the internal audit system. (two) the bookkeeping agency to apply for the establishment of conditions: more than 3 holding accounting qualification; responsible for bookkeeping business must have a professional qualification of accountant or above; a fixed office; having sound rules for agency bookkeeping business and financial accounting management system. What does accounting do, what it does, but there is difference between inside and outside (three) accounting qualification Accounting qualification registration conditions, no qualifications and work experience requirements, but the sub revoked within 5 years shall not participate in the examination, because of the illegal accounting duties, be held criminally responsible personnel shall not participate in. Those who take part in the qualification fraud shall not take the examination within 2 years. Registration of qualification certificate for accountant: direct transfer in the province, inter province need to be transferred out and transferred (3 months) 6 year change of accounting certificate. Discrimination can be revoked (institutional error), should be revoked (personal error) The continuing education of accounting personnel (accounting qualification personnel, whether or not in service), improve the professional competence and professional ethics level. With the network distance education based, supplemented by face-to-face training. (four) accounting profession and accounting professional qualification Accounting professional positions include senior accountant, accountant (senior positions) (in), assistant accountant and accountant (at the beginning). Accounting technical qualifications are divided into Junior Qualification, intermediate qualification and Senior Qualification Junior: with employment, high school education Intermediate: special 5, Ben 4, double 2, master one, Bo no; practitioners (five) setting up accounting posts The basic principles of setting up accounting posts are: one person, one post, one person, many posts, one post and many people Accounting responsibility separation: cashier shall not concurrently in charge of auditing, custody of accounting archives and the income, expenses, costs, claims and liability accounts registration. The cashier, cashier, cashier are not accounting posts. Chief accountant is an administrative leader. General accountant, the member of the executive leadership, no longer set and deputy chief accountant overlapping powers. The chief accountant must be in charge of an important aspect of a unit or unit within 3 years after he has been certified as an accountant. (six) the handover of accounting personnel. The accountant must transfer the accounting work when he transfers his work or leave his job. The general accounting personnel to handle the transfer procedures, the accounting office units responsible person, accounting supervisor in charge of the prison; person in charge of the accounting office and the accountant in charge transfer formalities, the unit is responsible for the person in charge of the prison. The receiver shall continue to use the book before the handover. The transfer list in three copies, each over a file. The sixth section of the legal system (1) the concept of legal liability. The accounting law mainly defines two forms of responsibility: administrative responsibility and criminal responsibility Administrative responsibility is divided into administrative penalties (fines, confiscation of illegal income, ordered to suspend production and shut down, ordered to make corrections (not) and other eight) and administrative sanctions (national staff) Criminal responsibility includes two kinds of problems: crime and penalty (two) legal liability for breach of accounting regulations (emphasis) Violation of the accounting system should bear legal responsibility violations: Do not set the account books according to law, kangaroo books, The original vouchers do not meet the requirements, the accounting documents of the registered books have not been audited or the books are not in conformity with the regulations, The act of changing accounting treatment at will, Provide a variety of accounting reports, Record text and standard currency do not conform to the regulations, Failing to keep the accounting data in accordance with regulations, The internal accounting supervision system is not perfect, the appointment of accounting personnel does not meet the requirements Corresponding legal responsibility: Ordering correction within a prescribed time limit Fine (focus): unit 3000--5 million, responsible person 2000-- twenty thousand Give administrative sanction To revoke the accounting qualification certificate and to investigate the criminal responsibility according to law (three) legal liability of other accounting illegal acts 1. legal liability for falsifying, altering accounting certificates, accounting books, and preparing false financial reports Administrative responsibility: Bulletin Fine: unit 5000--10 million, responsible person 3000--5 million Administrative sanction Revoking accounting qualification 2. incite, instigate, compel...... Administrative responsibility: Fine: illegal person 5000--5 million, unit 5000--10 million, responsible person 3000--5 million To take revenge by the accounting personnel of remedial measures: rehabilitation, to restore the original position, level