财经法规归纳简答题(国外英文资料).docVIP

财经法规归纳简答题(国外英文资料) 1. What are the outstanding accounts of bank deposits? Answer: refers to the enterprise and bank account time inconsistency, and the party has made the registration certificate for the other party because did not obtain a certificate yet booking project. Include the following items: 1 the enterprise payment amount, the bank has not yet paid account payee enterprises accounted for, the bank has not yet accounted for the bank payment payment amount, payment amount of the bank enterprise has not been paid for, companies did not pay for. The correction method 2, miscalculation and scope Answer: the vouchers crossed corrections suitable to make no mistakes, and mistakes in registration books, books and records of the error cause. The accounting vouchers accounting error or the direction of offsetting method is suitable for the preparation of the error caused records error; preparation of accounting documents accounting subjects and not in the wrong direction, the amount is greater than the write amount, cause records error. The method is suitable for the preparation of supplementary registration vouchers of accounting subjects and not in the wrong direction, the filling amount is less than the amount of records should be recorded, leading to errors. 3, what is the concept of accounting? Answer: accounting is based on the currency as the main units of measurement, to the evidence as the basis, with the help of special techniques, comprehensive and systematic, continuous, comprehensive accounting and supervision for the main economic activities, and provide relevant information to the relevant aspects of the management of economic activities. 4, briefly describe the relationship between accounting and accounting supervision Answer: the two basic functions of accounting and accounting supervision are complementary, dialectical and unified. Accounting is the basis of the accounting oversight, accounting information provided by the supervision on the basis o