2012会计简答（2012 simple accounting）.docVIP

2012会计简答（2012 simple accounting） Four, Jane answer 1, what are the basic principles of Credit Cooperatives Accounting? The accounting for the continuous and normal business activities as the premise, to the business caused by the activities of the target, record and reflect the economic situation of credit business. The accounting follow the principle of authenticity. The accounting follow the principle of timeliness. The accrual basis of accounting principles. The accounting follow the principle of prudence. Will the property stated at actual cost valuation. 2, what are the sixteen basic provisions of credit cooperative accounting? Credit cooperatives must adhere to the sixteen basic provisions of accounting. Namely: double counter, money account in charge; certificate legal, timely delivery; subject account, use the right time; accounting, account Discount meeting; cash income, after receiving the first book; cash paid, first account payment; transfer business, borrow after loan; he (she) Bill, receipt of credit; have the account according to the account, according to accounting vouchers, substitution line; review; the day of checkout, check the score; inside and outside the account, check; India, charge, license, in charge; important documents, strict management; accounting files intact; personnel changes, clear transfer. 3, accounting six no, six consistent content is what? Six, six no match is the most basic quality of accounting work must adhere to the requirements of the content is: no account settlement backlog, no accident, no error, no interest, no deposit account on overdraft accounts, no false account receivable, account; and, according to the account, the account table, inside and outside the account all. 4. What are the contents of the accounting business? The volume of business accounting includes two parts account accounting and accounting accounts, statistical account accounting, a subpoena, annex number two is the summons cover registration; the nu