《财政法规》30个常考知识点（Financial laws and regulations 30 often test knowledge points）.docVIP

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《财政法规》30个常考知识点（Financial laws and regulations 30 often test knowledge points）.doc

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《财政法规》30个常考知识点（Financial laws and regulations 30 often test knowledge points）

《财政法规》30个常考知识点（Financial laws and regulations 30 often test knowledge points） Test 1: all units should be based on the needs of the accounting business, set up an accounting office or accounting personnel in the relevant institutions and designate a chief accountant; do not have the conditions, should be engaged in accounting agency bookkeeping business bookkeeping agency approved by. Test center 2: equipment accounting organization according to business requirements Whether a unit sets up an accounting institution independently depends on the following factors: First, the size of the unit size. Institutions or groups, companies, Limited by Share Ltd and limited liability companies that implement enterprise management shall set up separate accounting institutions. Two is the traditional business and financial balance of economy. Three is the management requirements. Test No. 3: if the accounting institution is not set up, the accounting personnel shall be set up and the accounting supervisor shall be appointed According to regulations, the scale is very small, simple, economic and business volume relatively few units, can not set up an accounting office alone, accounting work in other departments and accounting personnel, and designate a chief accountant. Accounting supervisor is different from the commonly referred to as the accounting, accounting, accounting, but refers to the organization responsible for the management of accounting affairs, who is responsible for the exercise of the authority of the person in charge of the accounting office. Test point 4: the concept of bookkeeping Refers to the social intermediary agency engaged in the bookkeeping business and accepts the entrustment of the client to handle the accounting business. The trustor is the unit that handles the accounting business by the entrusted bookkeeping institution. The agency for bookkeeping refers to the intermediary agency engaged in the bookkeeping business. Test site 5: the business scope