会计法规知识点摘要（Summary of accounting rules and regulations）.doc

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会计法规知识点摘要（Summary of accounting rules and regulations）.doc

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会计法规知识点摘要（Summary of accounting rules and regulations）

会计法规知识点摘要（Summary of accounting rules and regulations） Chapter 1 [32-] page 21 examples use the textbooks [analysis] attention to Title Requirements: Book settings. The specific provisions of the books and settings must be set up in the examination. (four) the main contents of the financial department to check the (07 T) 1. are the units set up accounting books in accordance with the law?. 2. the accounting documents, accounting books, financial statements and other accounting materials of each entity are true and complete. 3. is the accounting of all units in line with the provisions of the accounting law of the Peoples Republic of China and the unified accounting system of the state?. 4., all units engaged in accounting work whether qualified practitioners?. Accounting position setting Basic requirement: 1., according to the needs of the units accounting business, set up accounting positions. 2. meet the requirements of the internal restraint system. According to regulations, the accounting posts can be one person, one post, many posts or more than one post, but the cashier staff shall not concurrently be responsible for the audit, accounting file keeping and registration of income, expenses, credit and debt accounts. (08 multiple-choice multiple-choice, 07; judgment; 06, 05, 04, 03 more; 02, 01 more;) 3. of the accounting staff work plans to work, in order to promote the comprehensive accounting personnel familiar with the business and improve service quality. 4., we should establish the post responsibility system. Second chapters Draft 1. basic parties: drawer, payer, payee 2. categories: bank draft, commercial draft 3. payment: payment, payable at sight, Tingri date after the regular payment, periodic payment after sight Promissory note 1. basic parties: drawer, payee 2. terms of payment: sight payment Check 1. basic parties: drawer, payer, payee 2. terms of payment: sight payment Credit card Basic Party: Bank, cardholder, merchant 1. ways: mail transfer exchan